Table of Contents

Introduction
Robert A. Moffitt

Rethinking How We Score Capital Gains Tax Reform
Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick

Do Corporate Tax Cuts Increase Income Inequality?
Suresh Nallareddy, Ethan Rouen, and Juan Carlos Suárez Serrato

Tax Policy Design with Low Interest Rates
Alan J. Auerbach and William G. Gale

Were Federal COVID Relief Funds for Schools Enough?
Nora Gordon and Sarah Reber

Estimating the Net Fiscal Cost of a Child Tax Credit Expansion
Jacob Goldin, Elaine Maag, and Katherine Michelmore

About the Author

Robert A. Moffitt is the Krieger-Eisenhower Professor of Economics at Johns Hopkins University with a joint appointment at the Johns Hopkins School of Public Health. He is a research associate of the National Bureau of Economic Research.