Resources
From peer-reviewed research to accessible policy briefs, explore the scholarship that’s shaping debates and driving change.
35 Results
Tariffs impact U.S. industries differently, with manufacturing the most exposed (opens in a new tab)
Issue Briefs JUL 29, 2025
Estimates in this brief were generated July 21, before the announcement of trade deals with Japan and the European Union. All data and code used in the Equitable Growth tariff…
By: Christopher Bangert-Drowns (opens in a new tab)
Advancing economic research on the Inflation Reduction Act: Q&A with Heather Boushey (opens in a new tab)
Issue Briefs APR 23, 2025
The Inflation Reduction Act of 2022 is the most significant economic and clean energy jobs program the United States has ever initiated. To improve overall understanding of whether the new…
By: Equitable Growth (opens in a new tab)
The qualified small business stock exclusion overwhelmingly benefits the wealthy and should be reformed in 2025 (opens in a new tab)
Issue Briefs APR 1, 2025
This year’s debate over the expiring personal income and estate tax provisions of the 2017 Tax Cuts and Jobs Act provides an opportunity for reforming the qualified small business stock…
By: Jean Ross (opens in a new tab)
2017 tax cut for pass-through business owners exacerbated inequality and failed to deliver economic benefits (opens in a new tab)
Issue Briefs MAY 1, 2024
Among the many regressive and ineffective elements of the Trump administration’s Tax Cuts and Jobs Act of 2017, one provision stands out as the most convoluted, unfair, and ripe for…
By: David S. Mitchell (opens in a new tab)
Combating market power through a graduated U.S. corporate income tax (opens in a new tab)
Issue Briefs APR 15, 2024
Editor’s note: This version has been updated from the original publication on April 15, 2024. The update corrects a prior underestimate of the revenue potential from graduated corporate tax rates…
By: Kimberly Clausing (opens in a new tab)
Closing the billionaire borrowing loophole would strengthen the progressivity of the U.S. tax code (opens in a new tab)
Issue Briefs FEB 5, 2024
The vast majority of Americans are concerned that some wealthy people don’t pay their “fair share” of federal taxes. They’re right to be bothered: Loopholes in the U.S. tax code…
By: Edward Fox (opens in a new tab), Zachary Liscow (opens in a new tab)
The role of private equity in the U.S. economy, and whether and how favorable tax policies for the sector need to be reformed (opens in a new tab)
Issue Briefs SEP 14, 2023
The increasing impact of private equity firms upon large swaths of the U.S. economy in recent decades is drawing more attention to the tax treatment of these firms as they…
By: Arpit Gupta (opens in a new tab), Sabrina Howell (opens in a new tab)
Money for nothing: The Qualified Small Business Stock capital gains exclusion is a giveaway to wealthy investors, startup founders, and their employees (opens in a new tab)
Issue Briefs JUN 8, 2023
The Qualified Small Business Stock exclusion, enshrined in Section 1202 of the Internal Revenue Code, permits early-stage venture capital firms and angel investors in high-tech startups, those startups’ founders, and…
By: Manoj Viswanathan (opens in a new tab)
New IRS report examines free tax filing option to reduce the cost and complexity for U.S. taxpayers (opens in a new tab)
Issue Briefs JUN 1, 2023
Filing a tax return with the Internal Revenue Service is one of the most common interactions Americans have with the federal government. Unfortunately, this process is often time-consuming and complex.…
By: Andre Gobbo (opens in a new tab)
How the Infrastructure Investment and Jobs Act of 2021 is promoting sustainable U.S. economic growth and mitigating climate change (opens in a new tab)
Issue Briefs NOV 18, 2022
In an issue brief earlier this year, Equitable Growth discussed how the Infrastructure Investment and Jobs Act of 2021 rests on sound economic principles and analyzed the ways that its…
By: Michael Madowitz (opens in a new tab), Shaun Harrison (opens in a new tab)
Mitigating the impact of wildfires on homes is critical to improving U.S. economic outcomes (opens in a new tab)
Issue Briefs MAY 10, 2022
The harmful consequences of climate change are broad, from extreme weather events making locations uninhabitable to increased temperatures delivering larger and more frequent downstream damages, such as drought and increased…
By: Michael Garvey (opens in a new tab)
Retirement tax incentives supercharge the fortunes of wealthy Americans (opens in a new tab)
Issue Briefs MAR 17, 2022
The conventional wisdom is that the nation’s system of retirement tax incentives, built around 401(k)s and Individual Retirement Accounts, is geared at helping the middle class build a small nest…
By: David S. Mitchell (opens in a new tab)
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