2023
Flawed Approach: The Working Families Tax Cut Act as a Response to Inflation
Inflation has adversely affected households and the US economy, but a temporary expansion of the standard deduction is a costly and poorly designed policy response.
Health Care Workforce Shortages: An Updated Look
This workforce shortage problem is easy to observe, but solutions are harder to come by. State-level policy changes, as opposed to federal policy levers may be more efficient, given the disparate geographic impact of the shortage.
2022
President Biden's Student Loan Forgiveness: The Impact on Individuals' State Taxes
Using data from the Department of Education's Federal Student Loan Portfolio and the 2019 Survey of Consumer Finances, we examine the effects of forgiveness on borrowers' 2022 state tax liabilities.
President Biden’s Student Loan Forgiveness: The Impact on State Tax Revenues
For those residing in a handful of states, their state income tax bills might be several hundred dollars higher, and their state coffers several hundred million dollars richer.
Health Care Jobs Gap Remains Serious
June's job growth is certainly good news, but we should be more concerned about the health care sector's near- and long-term labor supply challenges.
Charitable Giving Is Good. Be Smart About How to Encourage It
As lawmakers consider making charitable tax benefits available to all taxpayers, they should focus on policy design that increases charitable contributions efficiently.
2021
House Reconciliation Bill Adds Some Tax Notches, Removes Others
The tax provisions of the budget reconciliation bill assembled by the House Budget Committee add new notches while removing others.
How Would the US Corporate Tax Burden Compare with Those of Other Developed Nations?
The Biden administration and Democratic lawmakers in Congress are now considering proposals to raise the tax burden on corporations in the United States.
Unintended Consequences: Democrat’s Child Tax Credit Will Cost Jobs
President Biden’s American Rescue Plan Act (ARPA) includes an expanded child tax credit (CTC). Many Democratic lawmakers have expressed the goal of making the expansion permanent. Alex Brill, Kyle Pomerleau, and Grant M. Seiter of the American Enterprise Institute say this could have the effect of reducing overall employment.
How Will the American Rescue Plan Impact Your 2021 Tax Liability?
The $1.9 trillion American Rescue Plan provides economic relief to households through the tax code. We have created a web application to help users explore how ARP will impact their 2021 federal tax liability.
Our web application allows any user to compare popular current proposals or choose the parameters of their own preferred custom CTC reform.
2020
How Would Joe Biden’s Tax Proposals Impact Your Tax Liability?
To supplement our analysis of Biden's tax proposals, we have created a web application that allows users to explore how Biden's tax plan would impact their federal tax liability.
Impact of the Coronavirus Pandemic on Red, Blue, and Swing States
A recent Gallup Panel observed a major partisan gap in attitudes and behaviors related to COVID-19. One possible explanation for this variation is the difference in the severity of the pandemic and recession at the local level.
