Tax Policy and Economic Research by Kyle Pomerleau
Tariffs can raise manufacturing investment costs by 8.7 percent, Kyle Pomerleau notes
Tariffs can increase the cost of investment for manufacturers by as much as the equivalent of applying an additional 8.7 percent corporate tax to the sector. Kyle Pomerleau shared this ...
Kyle Pomerleau: Questions utility of ITEP effective tax rate metric based on company tax rate comparisons
Kyle Pomerleau criticized the Institute on Taxation and Economic Policy's (ITEP) concept of effective tax rate, arguing that company tables organized by tax rate paid reveal ETR figures above 100% ...
Raising top wage tax rates to 63.1% in New York City is possible under payroll tax uncapping, Kyle Pomerleau notes
Uncapping the payroll tax would increase the top marginal tax rate on wages to as high as 63.1% in New York City and nearly 50% in states without an income tax, according to Kyle Pomerleau. ...
Kyle Pomerleau: Tariffs raise capital costs and reduce investment incentive
Kyle Pomerleau stated that tariffs raise the cost of capital and reduce the incentive to ...
Including employer payroll tax lowers California top rate to 62.8 percent, Kyle Pomerleau notes
Kyle Pomerleau clarifies that a portion of the payroll tax is levied on employers and should be included in both the numerator and denominator when calculating marginal tax rates. He states that ...
Kyle Pomerleau: Corporations increasingly offer more compensation as fringe benefits
Kyle Pomerleau criticizes corporations for compelling employees to receive a greater portion of their compensation in the form of fringe benefits. His remarks draw attention to the evolving ...
Tariffs impact U.S. investment costs, Kyle Pomerleau notes
Kyle Pomerleau examines how tariffs affect the cost structure of new investment in the U.S. According to Pomerleau, recent analysis indicates that tariffs should not be viewed as sales taxes but ...
Kyle Pomerleau: Tariffs do not increase GDP or income
Kyle Pomerleau argues that tariffs do not contribute to increases in GDP. He explains that while tariffs may result in a slight uptick in steel production, they simultaneously cause reductions ...
Automation research may not support one-time wealth tax, Kyle Pomerleau notes
Kyle Pomerleau questions the connection between research on automation and the argument for a one-time tax on wealth. He suggests that disagreement with the proposed tax could be based on concerns ...
Kyle Pomerleau: AI investment impact on U.S. federal revenue depends on expensing incentives
Kyle Pomerleau comments on the relationship between expensing, federal revenues, and AI investment. He suggests that if AI investments are highly attractive on their own, changes in expensing ...
Contribution policy impacts higher earners less, Kyle Pomerleau notes
Kyle Pomerleau argues that changes to contribution limits are structured so they do not benefit the marginal dollar of saving for very high-income households. He explains that this is a result ...
Kyle Pomerleau: Tax cuts from inframarginal rate reductions will benefit all paying households
Kyle Pomerleau highlights that inframarginal rate reductions on taxes will result in tax cuts for all households with a positive tax liability, including those in the top 1 percent. Pomerleau ...
Income tax data presentation can be misleading, Kyle Pomerleau argues
Kyle Pomerleau critiques the use of certain income tax statistics, stating that metrics like "the top 1% pays 40% of all income taxes" or "80% of a given tax cut went to the top 1%" are nearly ...
Kyle Pomerleau: Debt would be lower if taxes were higher or spending were lower
Kyle Pomerleau comments on the relationship between government debt, taxation, and spending. He highlights that increasing taxes or decreasing spending would naturally result in lower debt ...
Tax on data center revenues reduces investment appeal, Kyle Pomerleau argues
Kyle Pomerleau warns that imposing a tax on the revenues of data centers is closely aligned with taxing their investment expenditure. He states that such taxes can reduce the attractiveness of ...
Kyle Pomerleau: Growth benefit seen from eliminating taxes on saving and investment
Kyle Pomerleau suggests that eliminating taxes on saving and investment produces a similar positive effect on economic growth as broadening the sales tax base. He also points out that this ...
Focusing on average tax rate is crucial for revenue understanding, Kyle Pomerleau argues
Kyle Pomerleau argues that when analyzing the revenue implications of capital income taxation, the average tax rate on investment is more relevant than the marginal rate applied to break-even ...
Kyle Pomerleau: Deduct venture investments and tax withdrawals instead of unrealized gains
Kyle Pomerleau proposes a tax approach for billionaires where investments made into their own ventures are fully deductible, and only the funds withdrawn from these ventures are taxed. According ...
Government shares in outsized returns from traditional accounts, Kyle Pomerleau notes
Kyle Pomerleau comments that, from a revenue perspective, traditional accounts do not pose a significant issue because the government receives a share of the outsized returns through taxes that ...
Kyle Pomerleau: Removing experience rating would increase UI program use and require higher net labor taxes
Kyle Pomerleau states that eliminating experience rating would lead to increased use of the unemployment insurance (UI) program. He adds that this change would necessitate higher net taxes on ...
Hiking other taxes brings no real affordability gain, Kyle Pomerleau argues
Kyle Pomerleau raises concerns that increasing certain taxes will simply result in other taxes being raised, leading to no net improvement in overall affordability. He points out that such tax ...
