Len Burman
@lenburman.bsky.social
Cofounder of Tax Policy Center. Cyclist, swimmer, singer, cook. Father of 4 and grandfather of 6. Very tall, but inept at basketball. Views are my own.
As a staffer in the 1980s, I called CBO's first director "the Blessed Alice" because people always referred to her in hushed, reverential tones. This is the first milestone anniversary since her death. Her legacy for CBO and public policy is eternal. 2/2
conversableeconomist.com/2019/05/15/a...
conversableeconomist.com/2019/05/15/a...
Happy Birthday, CBO! You're A Great Role Model!
The core mission of CBO—to provide objective, impartial analysis—is woven into TPC's DNA.
taxpolicycenter.org
August 27, 2025 at 1:11 PM
As a staffer in the 1980s, I called CBO's first director "the Blessed Alice" because people always referred to her in hushed, reverential tones. This is the first milestone anniversary since her death. Her legacy for CBO and public policy is eternal. 2/2
conversableeconomist.com/2019/05/15/a...
conversableeconomist.com/2019/05/15/a...
Colleagues: Anna Wiersma Strauss (Indiana University-SPEA), Margot Crandall-Hollick and Rob McClelland (@taxpolicycenter.bsky.social), Bradley Hardy (@mccourtschool.bsky.social), and Gabriella Garriga. This builds on Anna's extraordinary dissertation research.
June 20, 2025 at 9:49 PM
Colleagues: Anna Wiersma Strauss (Indiana University-SPEA), Margot Crandall-Hollick and Rob McClelland (@taxpolicycenter.bsky.social), Bradley Hardy (@mccourtschool.bsky.social), and Gabriella Garriga. This builds on Anna's extraordinary dissertation research.
TPC also looked at the revenue cost of a host of CTC reform options. Some, such as a fully refundable tax credit for infants, would cost a fraction of what the One Big Beautiful Bill Act plans would cost while doing far more for low-income families. taxpolicycenter.org/sites/defaul... 7/7
taxpolicycenter.org
June 20, 2025 at 9:37 PM
TPC also looked at the revenue cost of a host of CTC reform options. Some, such as a fully refundable tax credit for infants, would cost a fraction of what the One Big Beautiful Bill Act plans would cost while doing far more for low-income families. taxpolicycenter.org/sites/defaul... 7/7
Other options would meaningfully help low-income families at much lower revenue cost and with miniscule effects on employment. One option—the per-child refundable tax credit passed by the House in 2024—would help working low-income families and actually increase employment. 6/
June 20, 2025 at 9:37 PM
Other options would meaningfully help low-income families at much lower revenue cost and with miniscule effects on employment. One option—the per-child refundable tax credit passed by the House in 2024—would help working low-income families and actually increase employment. 6/
But it wasn’t renewed in part because critics feared disconnecting the CTC from work would drive parents out of the work force. Our research does find that a fully refundable CTC would reduce employment, but only slightly. 5/
June 20, 2025 at 9:37 PM
But it wasn’t renewed in part because critics feared disconnecting the CTC from work would drive parents out of the work force. Our research does find that a fully refundable CTC would reduce employment, but only slightly. 5/
Why focus on employment when there’s overwhelming evidence that helping low-income families with kids produces large lifetime benefits for children? Indeed, the American Rescue Plan Act, which increased the maximum CTC and made it fully refundable helped cut child poverty in half in 2021. 4/
June 20, 2025 at 9:37 PM
Why focus on employment when there’s overwhelming evidence that helping low-income families with kids produces large lifetime benefits for children? Indeed, the American Rescue Plan Act, which increased the maximum CTC and made it fully refundable helped cut child poverty in half in 2021. 4/
And here’s the more technical research paper if you’d really like to dig into our analysis. papers.ssrn.com/sol3/papers.... 3/
Effects of Child Tax Credit Design on Employment
Recent expansions of the Child Tax Credit (CTC) have generated interest in how the credit affects parental labor supply and child poverty. However, there is lim
papers.ssrn.com
June 20, 2025 at 9:37 PM
And here’s the more technical research paper if you’d really like to dig into our analysis. papers.ssrn.com/sol3/papers.... 3/
Here's the full policy brief. taxpolicycenter.org/briefs/expan... 2/
Expanding the Child Tax Credit For Low-Income Workers Or Parents of Infants Would Have Modest Employment Effects
As policymakers consider changes to the child tax credit (CTC) in 2025, this brief highlights new findings from Wiersma Strauss and colleagues (2025) examining the credit’s effect on parental employme...
taxpolicycenter.org
June 20, 2025 at 9:37 PM
Here's the full policy brief. taxpolicycenter.org/briefs/expan... 2/
The IRS will have a much harder time detecting and preventing identity theft and other forms of fraud. Tax cheats will face even less chance of detection and there'll be fewer agents to pursue those whose malfeasance is flagged. This means bigger deficits and a less fair tax system.
April 8, 2025 at 3:50 PM
The IRS will have a much harder time detecting and preventing identity theft and other forms of fraud. Tax cheats will face even less chance of detection and there'll be fewer agents to pursue those whose malfeasance is flagged. This means bigger deficits and a less fair tax system.
The people who'd ordinarily lead the planning process for next year's filing season are gone. That'd be a challenge most years, but especially now. Most TCJA individual income tax provisions expire at the end of this year. There will likely be big changes but IRS might not be able to update forms.
April 8, 2025 at 3:50 PM
The people who'd ordinarily lead the planning process for next year's filing season are gone. That'd be a challenge most years, but especially now. Most TCJA individual income tax provisions expire at the end of this year. There will likely be big changes but IRS might not be able to update forms.