Select Writings

Books

30-Second Money: The 50 Most Fundamental Concepts in Money, Ivy Press 2019 (editor and co-author).

30-Second Economics: A Crash Course in the Top 50 Economic Theories, Ivy Press 2010 (editor).

Taxes and Climate Change

How to Design Carbon Dividends,” with Elaine Maag, Urban-Brookings Tax Policy Center, December 2018.

How to Use Carbon Tax Revenues,” with Adele Morris, Urban-Brookings Tax Policy Center, February 2016.

How Should Governments Use Revenue from Corrective Taxes?,” with Adele Morris, Urban-Brookings Tax Policy Center, January 2016.

Taxing Carbon and Recycling the Revenue: Who Wins and Loses?,” with Eric Toder and Lydia Austin, Tax Notes, November 2015.

Taxing Carbon: What, Why, and How,” with Eric Toder and Lydia Austin, Urban-Brookings Tax Policy Center, June 2015.

Tax Policy Issues in Designing a Carbon Tax,” with Eric Toder, American Economic Review Papers and Proceedings, May 2014.

Taxes and Finance

How Should Tax Reform Treat Employee Stock and Options?,” Urban-Brookings Tax Policy Center, October 2017.

Goldilocks Meets Private Equity: Taxing Carried Interest Just Right,” Urban-Brookings Tax Policy Center, October 2016.

The Earned Income Tax Credit

Redesigning the EITC: Issues in Design, Eligibility, Delivery, and Administration,” with Elaine Maag and Erin Huffer, Urban-Brookings Tax Policy Center, June 2019.

Expanding the Earned Income Tax Credit: The Economic Security Project’s Cost-of-Living Refund,” with Elaine Maag and Erin Huffer, Urban-Brookings Tax Policy Center, June 2019.

Taxing Unhealthy Foods and Drinks

The Pros and Cons of Taxing Sweetened Beverages Based on Sugar Content,” with Norton Francis and Kim Rueben, Urban-Brookings Tax Policy Center, December 2016.

Should We Tax Unhealthy Foods and Drinks?,” with Maeve Gearing and John Iselin, Urban-Brookings Tax Policy Center, December 2015.

Should We Tax Internalities Like Externalities?,” Urban-Brookings Tax Policy Center, November 2015.

Federal Lending Programs

The $300 Billion Question: How Should We Budget for Federal Lending Programs?,” Urban Institute, September 2014.

A Better Way to Budget for Federal Lending Programs,” Urban Institute, September 2014.

Whither Fannie and Freddie? A Proposal for Reforming the Housing GSEs,” with Phillip Swagel, e21: Economic Policies for the 21st Century, May 24, 2010.

Measuring and Managing Federal Financial Risk: A View from the Hill” in Deborah Lucas, ed., Measuring and Managing Federal Financial Risk, National Bureau of Economic Research: Cambridge, MA, 2010.

Tax Expenditures and the Size of Government

Tax Policy and the Size of Government,” with Eric Toder, Proceedings of the 2011 National Tax Association Annual Conference on Taxation, 2013.

How Big is the Federal Government?,” with Eric Toder, Urban-Brookings Tax Policy Center, March 2012.

Spending in Disguise,” National Affairs, Summer 2011.

Fiscal Policy

“Comments on ‘Dynamic Scoring: Why and How to Include Macroeconomic Effects in Budget Estimates for Legislative Proposals’ by Douglas Elmendorf,” Brookings Papers on Economic Activity, Fall 2015.

The Costs of Debt Limit Brinksmanship,” Testimony before the Joint Economic Committee, United States Congress, September 18, 2013.

Is the Trillion-Dollar Coin Clever or Insane?,” CNN Money, January 9, 2013.

Five Myths About the 47 Percent,” with William G. Gale, Washington Post, September 25, 2012.

America Doesn’t Need a Debt Limit,” Christian Science Monitor, July 18, 2011.

America in the Red,” National Affairs, Spring 2010.

Energy Conservation

What Does Utility-Subsidized Energy Efficiency Really Cost?” with Paul L. Joskow, Science 260: 281,370, 1993.

What Does a Negawatt Really Cost?  Further Thoughts and Evidence,” with Paul L. Joskow, The Electricity Journal 6(6):14-26, 1993.

What Does a Negawatt Really Cost?  Evidence from Utility Conservation Programs,” with Paul L. Joskow, The Energy Journal 13(4): 41-74, 1992.