In all the commentary about the president’s dumb tariffs, a bright spot appears.

according to the Tax Incidence Report recently published. A refundable Child Tax Credit could help close that gap by encouraging more families to file taxes. When struggling families realize that ...

We implement a simulation based on a dynamic macroeconomic model including capital structure (i.e., choices of equity, debt, and retained earnings) in the proposed model in order to implement ...

Liberals have shown they understand the distinction between the taxpayer and those on whom the tax incidence falls. Imagine that: A tax may be paid by someone other than whoever writes the check.