Our Work

Person filling out tax forms
Child Tax Credit
Analysis
The TCJA’s Tax Benefits for Parents Are Shrinking
John Ricco
Three container ships at a container port.
Trade
Scores
State of U.S. Tariffs: April 15, 2025
Parents and children filing taxes working
Child Tax Credit
Analysis
Beneficiaries of a Fully Refundable CTC Would Change from Year to Year
John Ricco
Tax forms notebook pen and calculator
Child Tax Credit
Analysis
CTC Expansion Can Take Many Forms, But Full Refundability is Best for Low-Income Families
Safia Sayed
Three container ships at a container port.
Trade
Scores
Updated:
The Fiscal and Economic Effects of the Revised April 9 Tariffs
Default Publication
Child Tax Credit
Scores
Options for Expanding the Child Tax Credit
Form 1040 with a pen and calculator
Taxes
Scores
The Potential Impact of IRS-ICE Data Sharing on Tax Compliance
Three container ships at a container port.
Trade
Scores
State of U.S. Tariffs: Week of April 7, 2025
Default Publication
Taxes
Analysis
How Does Current Law Treat International Taxation?
Digital world map with glowing network connections
Taxes
Reports
International Tax in the Age of Pillar 2
Three container ships at a container port.
Trade
Reports
Where We Stand: The Fiscal, Economic, and Distributional Effects of All U.S. Tariffs Enacted in 2025 Through April 2
Default Publication
Trade
Scores
The Fiscal, Economic, and Distributional Effects of a 20% Broad Tariff
Default Publication
Trade
Scores
The Fiscal, Economic, and Distributional Effects of 25% Auto Tariffs
US Capitol Rotunda Dome Interior
Budget Reconciliation
Analysis
Illustrative Distributional Effects of Policies Consistent with the House Concurrent Budget Resolution for Fiscal Year 2025
Harris Eppsteiner, John Ricco
Dollar bills and a calculator over financial statements with charts.
Taxes
Reports
“Buy-Borrow-Die": Options for Reforming the Tax Treatment of Borrowing Against Appreciated Assets