Kyle Pomerleau
- Indexed articles, last 90 days
- 4
- Latest publication
- Aug 6, 2026
- Outlet visibility, for aei.org
- Top 500K sites
- Earliest in this view
- Jul 16, 2026
Latest articles
Evaluating the Fiscal and Distributional Implications of Tariffs (opens the original)
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The Trump administration has enacted a series of significant taxes on imports, including an across-the-board tariff on nearly all imports. Tariffs are now expected to raise nearly 1 percent of GDP in revenue. Given tariffs’ growing importance as a source of revenue, it is important to understand their implications for federal finances and the wellbeing of households. This paper describes and reviews current revenue and distributional analyses of tariffs. A straightforward and uncontested result
Lawmakers Need to Get Serious About Business Tax Reform (opens the original)
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Last week, House Ways and Means Committee Chairman Jason Smith (R-MO) said he wants to revisit expanding Section 199A. He argues that the deduction should be as high as 25 percent because pass-through businesses need to compete with C corporations, which face a 21 percent corporate tax rate. Chairman Smith is right that legal form should not determine a business’s tax burden, but that is an argument for repealing the deduction, not expanding it. Section 199A is a 20 percent deduction that reduce
Lawmakers Need to Find a Serious Fix for the Highway Trust Fund (opens the original)
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The federal Highway Trust Fund (HTF) is once again approaching insolvency. The Congressional Budget Office (CBO) projects that the HTF will exhaust its balance by fiscal year 2028. Recently, lawmakers have introduced new fees on electric vehicles (EVs) to help address the shortfall. While these fees are better than general fund transfers and help bring in some revenue, they are not a long-term solution. The HTF was established in 1956 to finance the construction and maintenance of the interstate
Windfall-Profits Taxes in Name Only (opens the original)
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A handful of Democratic lawmakers have introduced new taxes on oil and gas companies in response to higher oil prices. The design of these taxes varies, but their goal is to tax the “windfall” profits of these companies. Despite their names, these taxes are far from true taxes on windfall profits and would have negative economic consequences. Since the US attacks on Iran, lawmakers introduced three proposals meant to tax the windfall profits of oil and gas companies (Table, below). The first is
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