Aleksei Shilov is a Research Software developer at the Tax Foundation working on economic model development and federal tax policy.
Aleksei joined the Tax Foundation as an intern in January 2025. He holds a B.S. in computer science and a minor in economics from Northeastern University and is currently based in Boston, MA.
QSBS exclusion distorts business choices by influencing business structure choices, timing of expansion, and investor’s decisions on capital allocation.
5 min read
Under nearly any design option, sending out $2,000 payments to Americans would increase, not decrease, the federal budget deficit. A better way to provide relief from the burden of tariffs would be to eliminate the tariffs.
4 min read
Our preliminary analysis finds the tax provisions increase long-run GDP by 0.8 percent and reduce federal tax revenue by $4.0 trillion from 2025 through 2034 on a conventional basis before added interest costs.
9 min read
As Congress attempts to prevent the expiration of major Tax Cuts and Jobs Act provisions, it needs to find ways to pay for them. Ideally, it should use the least economically harmful means possible.
3 min read