Tag: ‘tax subsidies’

Taxes, Charitable Gifts, the ACA, and Ineffective Deadlines

By :: December 30th, 2014

Scrambling to make a last-minute charitable donation to beat the New Year’s Eve deadline for a 2014 tax deduction? Take a deep breath and ask yourself, “Why am I going through this craziness now?” Why is an activity that is largely (though not entirely) tax-motivated built around the end of the calendar year rather than […]

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How 19 Million Uninsured Tax Filers Could Get ACA Coverage

By :: February 20th, 2014

Back in November, I suggested that tax prep firms might be a useful portal for low-income people to get insurance coverage through the Affordable Care Act. The idea: Since many key ACA-related issues are income-based, commercial tax prep is an easy way for folks to learn whether they are eligible for expanded Medicaid coverage, how […]

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Tax Policy Should Consider New Business, Not Small Business

By :: April 8th, 2013

Small businesses occupy an iconic place in the public policy debate and benefit from a broad range of tax and spending subsidies. But the economic issues surrounding small businesses and innovation are complex and nuanced, and not well understood.  We are learning, however, that  if Congress wants to encourage risk-taking, it may be better off […]

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How Government Limits Upward Mobility

By :: July 19th, 2012

Upward mobility has been a foundation of America’s self-image since the 18th century. If you work hard enough, nothing can stop you from getting ahead. That, at least in the minds of many Americans, is what distinguishes us from much of the rest of the world. Yet, according to my always-provocative Tax Policy Center colleague […]

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Solyndra, Carrots, and Sticks

By :: October 11th, 2011

A wonderfully-titled new paper—The Tragedy of the Carrots—by Boston College law professor Brian Galle got me thinking about Solyndra, the failed solar panel company that has become something of  a poster child for botched industrial policy. By now, you probably know Solyndra’s sad tale. The firm got $537 million in federal loan guarantees from the […]

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Not All Tax Breaks Are Created Equal

By :: August 24th, 2011

It has become fashionable (I am happy to say) for  politicians to talk about ending or at least scaling back tax subsidies. But  pols mean very different things when they say this. And new analysis by the Tax  Policy Center shows that whether they help you or not often depends on how much  money you […]

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