Publications
Publication Series
Recent Publications
Tax Provisions of the House-passed ‘One Big Beautiful Bill’: Impact on Low-Income Families with Children
"The limited reach of OBBB’s CTC expansion appears poorly understood."
Part of the series Low-Income Families with Children and The Reconciliation Debate
EITC Certificates: How a Certification Mandate Would Function like a Universal Audit
"If all EITC recipients claiming children must comply with audit procedures to receive a certificate, they will effectively be audited...
Part of the series Low-Income Families with Children and The Reconciliation Debate
Without Improvements to Refundability, any Child Tax Credit Expansion Cannot Benefit Low-Income Working Families
"Refundability is the key mechanism for a CTC expansion to benefit low-income working families."
Part of the series Low-Income Families with Children and The Reconciliation Debate
Correcting the Record on Child Tax Credit Compliance Concerns
"There is strong evidence that most incorrect CTC payments are benign errors—the bulk of incorrect claims come from close...
Guaranteed Income In The Wild: Summarizing Evidence From Pilot Studies and Implications for Policy
How to make sense of competing claims about guaranteed income?
Mineral Wealth and Electrification — Technical Appendix
On data sources and data processing.
Part of the series Mineral Wealth and Electrification
Mineral Wealth and Electrification — Report
This report adopts a producer-country perspective centered on the potential for wealth creation and public value capture and investment.
Part of the series Mineral Wealth and Electrification
Transition-Critical Minerals: Wealth Endowments and Value Capture — Interactive Map
A high-level distribution of current and future mining production and potential royalty revenue globally through 2030.
Part of the series Mineral Wealth and Electrification
Levelized Cost of Solar Model
A model for estimating the lifetime cost of solar energy generation.
A Tale of Two Solar Technologies
"Protective tariffs enacted to insulate domestic manufacturers from market forces will inevitably come at a cost to downstream solar developers,...
Part of the series Financing the Energy Transition
Solar Memo
"Solar is by far the fastest growing power generation technology in the US." On solar module assembly in the US.
Part of the series Financing the Energy Transition
State of Play: Proxy Season 2024
In this report, CAS highlights 21 upcoming annual meetings where our benchmarking raises concerns about the pace of progress on energy...
Part of the series Financing the Energy Transition