The maze of tax credits that are typically available to low-income individuals under the tax code needs simplifying.

Replacing all of the seven different tax credits allowed under the current tax code with a simple policy holds significant promise.

Online registration for this event is now closed. Walk-in registrations will be accepted.

The United States currently has a large number of policies designed to assist low-income workers. The primary mechanism is the U.S. tax code, with revenue losses to tax credits for low-income workers, such as the Earned Income...

Minimum wage laws do harm in the short run and in the long run. People acquire lots of valuable human capital in their first jobs. The longer those first jobs are pushed out of reach, the longer it takes low-skill workers to develop crucial capacities that can put them on a promising career path.

The study of the incidence of the U.S. tax system has a long and impressive history that has proceeded along many different complementary paths.

The study of the incidence of the U.S. tax system has a long and impressive history that has proceeded along many different complementary paths.

There is a tax plan that offers the best of both worlds: growth and progressivity. It's called the Bradford X tax.

We estimate that a family affordability rule could initially lead to as many as 1.3 million more workers accessing exchange subsidies for themselves and their families than under a single affordability rule. If employees pay 50 percent of the premiums in the future, this number increases to 6 million.