Beware the Baseline Manipulator
Over at the Daily Caller, JD Foster recently took aim at an article I wrote about the impending expiration of major provisions of the Tax Cuts and Jobs Act of 2017 (TCJA) on December 31, 2025.
Patent Thicket Déjà Vu
Tuesday’s Senate Judiciary Committee hearing on drug competition was largely as expected: Committee members voiced support for legislative reforms to address features of the current patent system that result in abuses that excessively limit competition.
Will Congress Finally Act on Patent Thickets?
In 2019, the Committee moved legislation to prevent brand drug companies from amassing superfluous patents around their products—a strategy that, as we’ve written before, is uniquely problematic in the United States.
Narrow House GOP Victory Should Point Toward Policy Development Agenda
Two years ago, in the aftermath of the 2020 Congressional election, I wrote: Democrats will retain the majority and the Speaker of the House—second in line to the presidency—will again be Nancy Pelosi.
Pension Smoothing – The Budget Gimmick That Will Not Die
The bipartisan infrastructure bill approved by the Senate on August 10 includes a number of budget gimmicks that help make it look fully “paid for.” One of the gimmicks is pension smoothing, which allows private companies to make smaller contributions to their defined-benefit pension plans, thereby endangering the plans’ financial viability over time.
- New MGA Paper Identifies Barriers to US Biosimilar Success in the Second Decade
- Congress on the Brink of Disrupting the PBM Market
- Raising the Salt Cap Would Increase Tax Complexity
- Economics of “Delinking” Are Still Not Good
- The Child Tax Credit: Tradeoffs and Preferences
- Oregon’s Measure 118: The Turnover Tax Is the Worst
- Dueling Child Tax Credit Proposals: Harris vs. Vance
- Trump Proposes Bringing Back the Deduction for Auto Loan Interest
- Overtime Income Tax Break: Not Illogical, Just Costly and Complicated
- Presidential Candidates’ Dueling Child Credit Expansions Explained
