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March 27, 2025
The Looming Debt Crisis, the Trump Tax Cuts, and Medicaid
…mark was followed by eighteen years of declining debt-to-GDP levels. But today, we are facing ever-rising debt. By 2055, our national debt is projected to reach 154 percent of GDP,…
June 18, 2024
Economic Opportunity and Social Mobility
…Australia, Germany, the Netherlands, Norway, Sweden, and Finland. The evidence is ambiguous as to whether America’s absolute mobility looks worse than or the same as that of Denmark and the…
February 27, 2024
Options for Improving the Child Tax Credit Provisions in H.R. 7024, the Tax Relief for American Families and Workers Act of 2024
…raising children. But H.R. 7024’s child tax credit provisions provide 91 percent of the benefits to families with no income tax liability, belying the “tax relief” marketing proponents often claim….
February 6, 2024
Research by a Top Biden Administration Economist Reinforces the Importance of Work Incentives in the Child Tax Credit and the Safety Net
…single mothers markedly over the past 30 years. (In that regard, you really should look at Bastian’s Figure 2, which shows the employment rate of single mothers jumping about 14…
January 31, 2024
The Wyden-Smith Child Tax Credit and Work: Responding to Critics
…to considering a simple two-period model given that the existing CTC was not implemented until 2018 and COVID-19 caused major labor market disruptions beginning in 2020.) Empirically, whether the look-back…
January 19, 2024
The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement
…We also discuss how the reform would affect the incentive to work more or fewer hours. We conclude that this reform would have important impacts on the labor market that…
July 10, 2023
Reforming the EITC to Reduce Single Parenthood and Ease Work-Family Balance
…individual earnings rather than the earnings of the tax unit. This change would not affect single beneficiaries, but it would markedly alter the benefits available to married couples. Under current…
July 2, 2021
Addressing the Shortcomings of the Supplemental Poverty Measure
…full market value of health insurance—perhaps capped as a fraction of total resources—and one that includes a zero value of health insurance. The latter measure should not deduct medical out-of-pocket…