Tax Policy Center



The Child Tax Credit (CTC), expanded under the American Rescue Plan Act (ARPA) of 2021, dramatically reduced child poverty across the United States in 2021, but it did not reach all eligible families equally. Immigrant families continued to face barriers in learning about and claiming their tax...

October 7, 2022
Luisa Godinez-PuigAravind BoddupalliLivia Mucciolo
Research report

Federal, state, and local government officials are increasingly paying attention to reforms of fines and fees. These constitute a small share of total revenues, but they can be particularly harmful because of unjust policing and sentencing practices. This research report first explores how much...

January 13, 2022
Aravind BoddupalliLivia Mucciolo

In the wake of the COVID-19 pandemic, city leaders are working to tackle structural inequities in access to wealth and opportunity. An infusion of federal dollars from the Infrastructure Investment and Jobs Act and American Rescue Plan Act provides an opportunity to rethink past budget choices....

December 1, 2021
Aravind BoddupalliTracy GordonLourdes Germán

By examining federal aid to state and local governments during the Great Recession, we draw lessons that can inform current state and local efforts to build an inclusive economic recovery from the COVID-19 pandemic. We primarily compare the American Recovery and Reinvestment Act of 2009 with the...

November 19, 2021
Aravind BoddupalliNikhita AiriTracy GordonSolomon Greene

Because of the small share of the population currently eligible for itemized tax deductions for charitable giving, many charities have argued that a more universal charitable deduction or tax credit should exist. A more universal subsidy could (but would not necessarily) increase significantly...

March 17, 2021
C. Eugene SteuerleRobert McClellandNikhita AiriChenxi LuAravind Boddupalli

The COVID-19 pandemic and the ensuing recession, as well as racial injustices and protest responses throughout 2020, have highlighted that public policies can have very different impacts on populations by race or ethnicity. Tax policies, in particular, are commonly perceived as “race neutral,”...

March 8, 2021
Aravind BoddupalliKim S. Rueben

This chartbook explores the implications of the tax-advantaged treatment of pass-through income enacted as part of the Tax Cuts and Jobs Act of 2017 (TCJA). Section 199A of the TCJA allows a deduction from taxable income of 20 percent of certain pass-through income. We look specifically at the...

July 15, 2020
Benjamin R. PageJeffrey RohalyThornton MathesonAravind Boddupalli

From TaxVox