For children to thrive, they need to have their basic needs met. When needs go unmet, children’s opportunities are compromised. The Census Bureau estimates that 12.4 percent of children were living below the poverty line in 2022, a tremendous jump from the 5.2 percent of children living in...

October 26, 2023
Elaine Maag

This public comment highlights the usefulness of the Survey of Income and Program Participation (SIPP) for analyzing family dynamics, income support, and income changes throughout the year and over longer time periods. If the Census Bureau follows through with a proposal to reduce the SIPP...

September 19, 2023
Elaine MaagDouglas A. Wissoker

This comment letter to the US Senate Finance Committee addresses the tax treatment of cryptocurrency staking. Stakers validate blockchain transactions and receive compensation for that work in the form of more cryptocurrency tokens. They should pay ordinary income taxes on the rewards they...

September 8, 2023
Donald Marron

As the potential economic impact of a global pandemic starts to crystalize, there has rightly been a lot of discussion about how individuals and businesses will fare—and what governments can do to support them. But what will happen to government finances? In particular, what happens to U.S....

April 1, 2020
Therese J. McGuireKim S. Rueben

Prospects for wealth taxes are poor, in part because the wealthy have shown themselves quite able, with the help of current campaign finance laws, to shape tax legislation in their own interest. Fortunately, a better alternative is available — taxing inheritances. This brief describes how such a...

November 19, 2019
Henry J. Aaron

Conventional wisdom holds that U.S. productivity growth, the weakest it has been in more than a quarter-century, is the reason for today’s subpar GDP growth and low wages. But is the conventional wisdom correct? Rudolph G. Penner comments in this article which was originally published by ...

January 22, 2018
Rudolph G. Penner

Bill Gale discusses the current tax reform initiatives by Congress and the Administration and outlines some issues Republicans may face when trying to pass tax legislation in this...

August 2, 2017
William G. Gale

Eric Toder and Alan Viard describe the need for corporate tax reform in this U.S. News & World Report opinion editorial.

August 2, 2016
Eric ToderAlan Viard

Even before the ruins of the World Trade Towers stop smoldering, Congressional leaders are quietly planning to revive their favorite scheme to boost the economy—a $20 billion plus cut in capital gains taxes, possibly as an add-on to minimum wage legislation. Proponents, led by Senate Minority...

September 30, 2001
Leonard E. Burman