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Allowing the 2017 estate tax changes to expire will reduce U.S. inequality and promote economic growth and opportunity - Equitable Growth
A review of recent changes to the estate tax against the backdrop of rising inequality and options for improving its efficiency and making the tax code more equitable.
End Ineffective Business Tax Breaks Before Creating New Ones - Equitable Growth
(This opinion piece first appeared in Tax Notes Federal on September 23, 2024.) Vice President Kamala Harris recently proposed an expanded tax benefit for start-up businesses, aimed at helping fledgling entrepreneurs lower their tax bill. That’s all well and good: With hard work, capital investment, and some luck, small, early-stage firms can become engines of […]
Estimating the prevalence of automated management and surveillance technologies at work and their impact on workers’ well-being - Equitable Growth
Data on how common automated management and surveillance technologies are in the workforce, as well as their systematic association with worker well-being.
New economic analyses of the 2017 Trump tax cuts find mixed effects that policymakers should consider when those tax cuts expire in 2025 - Equitable Growth
With the impending expiration of major elements of the 2017 Trump tax cuts, it is important to understand what that law did and did not accomplish.