This page contains a list of selected papers and projects that I contributed to or commented on as Senior Research Associate at the American Enterprise Institute. The opinions, conclusions, and recommendations expressed or implied by the authors do not necessarily represent my own.
Pomerleau, Kyle. “ Joe Biden’s Alternative Minimum Book Tax.” Tax Notes Federal, vol. 169 (October 5, 2020), pp. 109-116.
Slavov, Sita N. and Alan D. Viard. “ No Free Lunch: The Federal Fiscal Imbalance Is Still a Problem.” Tax Notes Federal, vol. 169 (November 16, 2020), pp. 1117-1128.
Miller, Thomas P. “ Why Nearly Everyone Hates Cost Sharing (Even Though There’s Less in the Health Care Forest Than in the Employer-Plan Trees).” American Enterprise Institute, AEI Report (March 8, 2021).
Pomerleau, Kyle. “ The Treatment of Business Interest Expense in the TCJA.” Tax Notes Federal, vol. 171 (May 10, 2021), pp. 911-918.
Saving, Jason L., and Viard, Alan D. “ Notches in the Tax System: The Good, the Bad, and the Ugly.” Tax Notes Federal, vol. 171 (May 24, 2021), pp. 1253-1263.
Pomerleau, Kyle. “ Biden’s Reforms to the Tax Treatment of US Multinational Corporations: The Knowns and Unknowns.” American Enterprise Institute, AEI Economic Perspectives No. 2021-05 (July 20, 2021).
Akabas, Shai, Rachel Snyderman, Nicko Gladstone, and Andrew Carothers. “ How to Sensibly and Permanently Expand the Child Tax Credit and Earned Income Tax Credit.” Bipartisan Policy Center, Report (August 23, 2021).
Pomerleau, Kyle. “ The Tax Burden on Corporations: A Comparison of Organisation for Economic Co-operation and Development Countries and Proposals to Reform the US Tax System.” American Enterprise Institute, AEI Report (October 13, 2021).
Viard, Alan D. “ Rethinking the State and Local Business Tax Deduction.” Tax Notes Federal, vol. 173 (November 29, 2021), pp. 1261-1271.
Akabas, Shai, Rachel Snyderman, and Andrew Carothers. “ Finding a Middle Ground to Permanently Expand the CTC.” Bipartisan Policy Center, Blog Post (January 10, 2022).
Pomerleau, Kyle. “ Inflation and the Tax Burden on Capital.” Tax Notes Federal, vol. 174 (March 21, 2022), pp. 1705-1716.
Brill, Alex. “ Massachusetts’s Proposed ‘Millionaires’ Tax’ Will Push up the Federal Deficit.” The Hill, Op-Ed (April 18, 2022).
Rachidi, Angela. “ A Simpler Safety Net for Families: Consolidating Child Tax Credits into a Working Family Credit.” American Enterprise Institute, AEI Report (May 23, 2022).
Strain, Michael R. “ Reducing the US Deficit Will Mean Pain for the Middle Classes.” Financial Times, Op-Ed (May 29, 2022).
Pomerleau, Kyle. “ Section 199A and Tax Parity.” American Enterprise Institute, AEI Report (September 12, 2022).
Warshawsky, Mark J. and John Mantus. “ An Expanded and Updated Analysis of the Federal Debt’s Effect on Interest Rates.” American Enterprise Institute, AEI Economic Perspectives (September 22, 2022).
Brill, Alex and Kyle Pomerleau. “ Revisiting the Tax Treatment of Pass-Through Businesses.” American Enterprise Institute, Web Event (October 3, 2022).
Pomerleau, Kyle and Alex Brill. “ A Simpler, More Responsible, and Pro-Growth Tax System.” In American Renewal: A Conservative Plan to Strengthen the Social Contract and Save the Country’s Finances, edited by Paul Ryan and Angela Rachidi, 258-282. Washington, DC: American Enterprise Institute (November 15, 2022).
Gale, William G. and Kyle Pomerleau. “ Proposed FairTax Rate Would Add Trillions to Deficits Over Ten Years.” Urban-Brookings Tax Policy Center, TaxVox (March 1, 2023).
Gale, William G. and Kyle Pomerleau. “ Deconstructing the FairTax.” Tax Notes Federal, vol. 178 (March 27, 2023), pp. 2169-2194.
Pomerleau, Kyle. “ The Corporate AMT in the Inflation Reduction Act.” Tax Notes Federal, vol. 179 (June 5, 2023), pp. 1681-1694.