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Blog: American Enterprise Institute – AEI
One provision in the new Child Tax Credit bill would add an earned income "lookback." There has been concern that this could greatly reduce work incentives of the CTC. The provision deserves a closer look.
The post A Closer Look at the CTC Lookback appeared first on American Enterprise Institute - AEI.
Blog: American Enterprise Institute – AEI
Certain expansions of the CTC can reduce work incentives and have a negative impact on the labor supply. Although some have expressed concerns that this proposed expansion could halve work incentives, the proposal should not have a significant impact on the labor supply of parents.
The post Wyden-Smith's Child Tax Credit Expansion and Work Incentives appeared first on American Enterprise Institute - AEI.
Blog: American Enterprise Institute – AEI
Lawmakers are currently negotiating a bipartisan tax bill that would temporarily extend or cancel a few business tax increases and temporarily expand the Child Tax Credit. Unfortunately, there has been some confusion over this policy in some of the reporting and commentary.
The post R&D and the TCJA: The Basics appeared first on American Enterprise Institute - AEI.
Blog: American Enterprise Institute – AEI
Last week, Republican presidential candidate Nikki Haley released an economic plan that would eliminate the federal excise taxes on gas and diesel. However, if anything, the federal excise taxes on gas and diesel should be increased.
The post The Gas Tax Should Not Be Eliminated appeared first on American Enterprise Institute - AEI.
Blog: American Enterprise Institute – AEI
Presidential candidate Tim Scott's new economic plan leans heavily on extending the 2017 tax law and tinkers around the edges of the tax code, making some improvements to business taxation. Overall, the plan is conventional and focuses much more on tax cutting than tax reform.
The post Senator Tim Scott's New Plan to Cut Taxes appeared first on American Enterprise Institute - AEI.
Blog: American Enterprise Institute – AEI
Donald Trump continues to demonstrate his misunderstanding of how tariffs would impact trade and the US economy.
The post Trump's Tariffs Won't Address the Trade Deficit appeared first on American Enterprise Institute - AEI.
Blog: American Enterprise Institute – AEI
The Build It in America Act aims to improve US business competitiveness and increase economic growth with several business tax changes related to the Tax Cuts and Jobs Act. These changes are a good start, but lawmakers should avoid temporary and retroactive policy and rethink their proposal to loosen the interest deduction limitation.
The post Analyzing the Build It in America Act: Proposals for Business Tax Reform appeared first on American Enterprise Institute - AEI.
Blog: American Enterprise Institute – AEI
While inflation has adversely affected households and the US economy as a whole, a temporary expansion of the standard deduction is a poorly designed policy response for several reasons.
The post Flawed Approach: The Working Families Tax Cut Act as a Response to Inflation appeared first on American Enterprise Institute - AEI.
In: Journal of policy analysis and management: the journal of the Association for Public Policy Analysis and Management, Band 42, Heft 3, S. 862-864
ISSN: 1520-6688
In: Journal of policy analysis and management: the journal of the Association for Public Policy Analysis and Management, Band 42, Heft 3, S. 846-852
ISSN: 1520-6688
Blog: American Enterprise Institute – AEI
Given the risks and economic shortcomings of a realization requirement, we believe it should not be enshrined in the Constitution. Instead, Congress should be free to decide whether and how to tax unrealized income.
The post The Supreme Court Should Leave the Tax Code Alone appeared first on American Enterprise Institute - AEI.