Viewed in the aggregate, the U.S. fiscal system is progressive, reduces inequality, and cuts poverty. The system improves on market outcomes by transferring income from rich to poor. Yet this bird’s eye view rings hollow on the ground, where millions of low-income taxpayers across the United...

The foreign tax credit is a cornerstone of the United States’ international tax regime and enjoys broad bipartisan support. Yet despite its enduring popularity, careful analysis reveals that the foreign tax credit is surprisingly arbitrary. Taxes are creditable in their entirety or not at all,...

To address the staggering problem of child poverty in the United States, Congress may soon enact a child allowance akin to those in other high-income countries. As lawmakers debate doing so, they must consider the design of rules that determine how benefits are distributed. Among the more...

The American Rescue Plan Act (ARPA) dramatically alters the federal government’s approach to redistribution in 2021. Among its boldest reforms are its temporary expansions of the Child Tax Credit and the Earned Income Tax Credit. For the first time, ARPA authorizes meaningful cash support for...

This paper examines the shortcomings of present tax and social welfare treatment of unskilled temporary workers in the United States. Uncovering systematic overtaxation and undersupport for migrant workers' financial stability, the paper then explores the effect of these policies on immigration...

The purpose of this brief is to correct and respond to two arguments in Petitioner-Appellee Altera's petition for rehearing en banc and briefs of amici supporting the petition for rehearing. First, Treasury's regulation requiring cost sharing of stock-based compensation and the Ninth Circuit...

Property tax limits are state-level laws that place caps on local governments’ tax rates and revenue. These statutory limits, which put pressure on already strapped cities and counties in forty-six states, present an inexorable dilemma for local policymakers. On the one hand, they may cause...

In this article, the authors propose property tax reforms that would allow local governments to raise property tax revenue while protecting vulnerable taxpayers. They also discuss the legal changes necessary to make local tax policies responsive to local economic conditions, and the...

The era of big-government COVID relief is over. The initial pandemic relief legislation, followed by two years of Democratic control in Washington, seemed to herald the expansion and modernization of the U.S. safety net. But sustained reform proved elusive. Now that this lawmaking window of...