Alex Brill is a resident fellow at the American Enterprise Institute, where he studies the impact of tax policy on the US economy and the fiscal, economic, and political consequences of tax, budget, health care, retirement security, and trade policies.
Kyle Pomerleau is a resident fellow at the American Enterprise Institute, where he studies federal tax policy. He writes on various tax policy topics, including corporate taxation, international tax policy, carbon taxation, and tax reform.
Grant M. Seiter is a research assistant at the American Enterprise Institute.
The authors would like to especially thank Alan D. Viard for his helpful comments and suggestions.