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January 19, 2024
The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement
Abstract Senior House and Senate tax committee leaders agreed to a framework for modifying the Child Tax Credit on January 16, 2024. The most consequential reform would eliminate the Child…
January 17, 2024
A Midwest State of Mind
…considerable appeal to Americans. As Faith Bottum wrote, “Midwesternism is a state of mind. Geography matters less than having nice neighbors, a sense of community and questionable cuisine.” But like the Midwest, civil…
January 17, 2024
Tax Extenders Package Would Cut the Child Tax Credit’s Annual Work Requirement in Half
…in a Congress that has strained to find agreement on even routine matters. But some pro-work legislators may be troubled by one provision that would cut in half the current annual work requirement for parents…
January 12, 2024
Small-Dollar Demonstration Projects Can’t Hide That a National Guaranteed Income Program Would Cost Trillions
Abstract While some have declared that short-term guaranteed income demonstrations (patterned on universal basic income schemes) are working almost universally, such cheerleading misses a major drawback: the enormous costs that…
January 12, 2024
What is the Utah “Family Miracle”?
…kids living in married families.” The strength of Utah’s families matters because this Beehive distinctive helps explain why the state is rated No. 1 when it comes to economic growth, economic mobility for…
January 11, 2024
Tax Credit Nation — Politicians Are Casting New Spending As ‘Tax Cuts,’ Hiding Their True Cost
With the national debt soaring past $34 trillion, liberal politicians hoping to expand the federal leviathan face a conundrum. How can they convince Americans wary of the effects of runaway…
January 11, 2024
To Better Promote Work, Stop Subsidizing More Benefit Collection
…and work incentives), that would only exacerbate the growing tilt toward benefit collection over work. Current legislative proposals would make matters far worse by permanently ignoring significant new taxpayer-provided benefits…
January 10, 2024
By the Numbers: Here’s How the New Federal Financial Aid Formula Harms Families with More Than One Child
…family with $100,000 in income. (Family size doesn’t matter in this formula when calculating available assets, which is a minor way the rules discriminate against large families.) Parents’ expected contribution to their…
January 10, 2024
Even Congress’s “Tax Extenders” Are About More Benefits
Congress’s long list of unfinished business for the new year includes “tax extender” legislation, which is normally considered before lawmakers adjourn for the holidays in December. The fact that this…
January 2, 2024
Billionaire-Built Cities Would Be Better Than Nothing
…China’s move to free enterprise by saying that “it doesn’t matter whether a cat is black or white, as long as it catches mice.” The California version should be that…