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Technical Comments on the Social Cost of Methane As Used in the Regulatory Impact...

The estimated benefits of the U.S. Environmental Protection Agency’s (EPA) proposed rule for methane and volatile organic compounds emissions from the oil and gas sector are based on assumptions that are not reasonable and insufficiently reviewed to be used to support regulatory policy making.

Why Is Capital Investment Consistently Weak in the 21st Century U.S. Economy?

The slowing pace of investment has contributed to slower productivity, economic growth and, ultimately, to a slower rate of improvement in living standards.

Special Report: How Will Alternative Tax Reform Plans Impact Business Investment Incentives?

As the debate about how to reform the federal tax code continues, the ACCF presents this Special Report summarizing the finding of a new ACCF/ Ernst & Young report analyzing how two alternative reform plans will impact the cost of capital for new investment in the U.S.

Capital Gains Taxation and Entrepreneurship

By Dr. William Gentry

The taxation of capital gains is a perennial issue in tax policy. One critical aspect for understanding the overall effects of capital gains taxation is how these taxes affect entrepreneurs. While many analyses focus on the disincentive effects created by capital gains taxes for investors in large corporations, these disincentives may be even more important for entrepreneurs.

Macroeconomic Effects of Increased Annuitization: A Quantitative Assessment

This paper assesses the impacts of increased annuitization on the U.S. economy through macroeconometric model simulation of a policy initiative currently in the Congress—The Lifetime Pension Annuity for You Act (Lifetime PAY Bill) introduced by Representative Earl Pomeroy (D-ND).

Lifetime Annuities for US: Evaluating the Efficacy of Policy Interventions in Life Annuity Markets

The adequacy of retirement income depends not only on how much wealth a household accumulates, but also on decisions on how to allocate and spend this wealth after retirement. Uncertainty about the length of life is crucial in decision making about allocating and spending down wealth.