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August 28, 2024
Some Context Behind JD Vance’s Child Tax Credit Comments
…current $2,000 per child under the 2017 Tax Cut and Jobs Act (TCJA), offsetting the elimination of the personal exemption and changes to the standard deduction in the tax code….
August 6, 2024
Trump’s Tax Law Diminished Incentives for Charitable Giving, But We Can Fix It
…collateral damage stems from what is otherwise a very good idea: simplifying tax returns for most households. The 2017 tax cuts increased the standard deduction dramatically, thus reducing the number…
July 24, 2024
Housing and the American Worker
As the American Worker Project analysis shows, real wages have increased over time. Real wages are nominal wages corrected for changes in the price level, and a natural approach to understanding the…
July 23, 2024
How the 2017 Tax Law Made Itemized Charitable Giving a Luxury Good
…itemized deduction for charitable contributions. At the same time, by nearly doubling the standard deduction, it sharply increased the percentage of tax-filing households choosing not to itemize deductions. This report…
June 26, 2024
Reducing Racial Disparities in Foster Care Might Endanger Black Children
…suffer? Now Minnesota is dispensing with blunt instruments. Last month, the governor signed a law to codify different standards for the investigation, substantiation and removal processes for disparately affected populations —…
June 18, 2024
A Unified Theory of Education
…create new ones. Whether old or new, though, there are certain characteristics that good institutions share. First, they are personal. The past century has featured ambitious attempts to standardize American…
June 18, 2024
Economic Opportunity and Social Mobility
…people’s income relative to that of their parents in two ways. The first measures an individual’s and his parents’ standard of living. This kind of mobility is known as “absolute…
June 15, 2024
Reimagining Early Education
…has burdened providers and early childhood educators with a thicket of regulations. Compliance with many of these rules and standards drives up costs and empowers interest groups without doing much…
June 6, 2024
How New Graduates Can Thrive in a Workplace Dominated by AI
…ahead. From the standpoint of jobs and careers, AI is the biggest unknown. Right now, the impact of AI is like a rumor: something big but undefined is coming and…
June 4, 2024
What Comes After Neoliberalism?
…fiscal responsibility. The inflation to which it contributed is a major headwind in his quest for re-election. Finally, Biden’s regulatory agenda rejects the consumer-welfare standard in competition policy in favor of a…