A Few Comments on E-Cigarettes and Cigarette Smoking Among Adolescents and Young Adults

A Few Comments on E-Cigarettes and Cigarette Smoking Among Adolescents and Young Adults

In a recent JAMA Pediatrics article on the correlation between e-cigarette use and subsequent cigarette smoking among adolescents and young adults, Dartmouth demographer Samir Soneji and his co-authors find that the probability of cigarette smoking at follow-up is significantly higher among all e-cigarette users than among individuals who never used a nicotine product. Based on this finding, they conclude that “strong e-cigarette regulation” by the federal, state, and local governments are needed to minimize the potential “future population-level burden of tobacco.” This conclusion is unwarranted based on the nature of their results.

Trump, Amazon, and Taxes

Trump, Amazon, and Taxes

Back in 2012, my AEI colleague Alex Brill wrote about the wisdom of combining internet sales taxes with income-tax base broadening. Back then, Congress was considering legislation, the Marketplace Equity Act, that would have permitted states to collect the sales tax they are owed when their residents purchase goods online from out-of-state sellers.

Happy Birthday, #BetterWay Tax Plan

Happy Birthday, #BetterWay Tax Plan

Saturday marks the first birthday of the House GOP’s tax reform blueprint, “A Better Way: Our Vision for a Confident America.” Happy birthday, Tax Plan. To be honest, little man, when you were born you only got modest attention from those outside your immediate family. It was a busy time for the rest of us. We were watching Donald Trump clear the field of his fellow Republican candidates and were speculating about the likely fiscal agenda of Hillary Clinton.

Let’s Scrap Regulations in Favor of a Carbon Tax

Let’s Scrap Regulations in Favor of a Carbon Tax

Tax reform is hot this year, and rightly so. Mending an outdated tax system is an important political and policy objective. I am optimistic that Republican lawmakers will be successful, but no matter the scale or scope of this effort, it will not be the last big tax bill. Because tax reform is a perpetual effort, it is not too early to start considering post-tax-reform tax reform ideas.

MGA’s Alex Brill Serves as a Panelist for C-SPAN’s “Tax Policy & The Economy”

MGA’s Alex Brill Serves as a Panelist for C-SPAN’s “Tax Policy & The Economy”

Alex Brill discussed the Earned Income Tax Credit: “One of the things I note when I think about the federal income tax with respect to low and moderate income workers in the disparity to which the tax code affects different people within that population differently. That’s always true across the income spectrum but it’s particularly true among low and middle income families and households.”