Aravind Boddupalli

Research Associate

Contact

Primary tasks

Journal Article

Individual Taxes

How Fines and Fees Impact Families: Can Policies Like the Child Tax Credit Help?

April 12, 2023

Aravind Boddupalli Elaine Maag

Brief

State and Local Issues

The Cost of Parking

January 25, 2023

Livia Mucciolo Fay Walker Aravind Boddupalli

Brief

Individual Taxes

Lessons Learned from Expanded Child Tax Credit Outreach to Immigrant Communities in Boston

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-Puig Aravind Boddupalli Livia Mucciolo

Research report

State and Local Issues

Following the Money on Fines and Fees

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 Boddupalli Livia Mucciolo

Brief

State and Local Issues

More Than Fines and Fees: Incorporating Equity into City Revenue Strategies

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 Boddupalli Tracy Gordon Lourdes Germán

Brief

Federal Budget and Economy

Lessons from the American Recovery and Reinvestment Act for an Inclusive Recovery from the Pandemic

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 Boddupalli Nikhita Airi Tracy Gordon Solomon Greene

Brief

Individual Taxes

Designing an Effective and More Universal Charitable Deduction

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 Steuerle Robert McClelland Nikhita Airi Chenxi Lu Aravind Boddupalli

Brief

Individual Taxes

State and Local Government Revenues and Racial Disparities

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 Boddupalli Kim S. Rueben

Brief

Business Taxes

Tax Incentives for Pass-Through Income

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. Page Jeffrey Rohaly Thornton Matheson Aravind Boddupalli

From TaxVox

Read up on the CTC, SALT, TCJA, and Many More Aspects of Tax Policy and Administration with TPC’s Updated Briefing Book
March 19, 2024 –
Taxes feature prominently in the Biden administration’s fiscal year 2025 budget. They will continue to be a point of contention in the presidential election, with...
State and Local Issues
State Rainy Day Fund Balances Reached All-Time Highs Last Year
September 6, 2023 –
As states navigate an uncertain fiscal future , a lot of budget commentators will justifiably note that nearly every state cut taxes during the last few revenue boom years. But most states also stocked a lot of money into their savings accounts over the past three years – and this may help them weather forthcoming budget storms.
State and Local Issues
Detroit Considers Shift From Property To Land Value Taxation
July 24, 2023 –
Detroit Mayor Mike Duggan (D) recently proposed raising the city’s tax on vacant or undeveloped land while reducing taxes on buildings by 30 percent. The...
Individual Taxes
Providing Changemakers The Data They Need To Tackle Racial Inequities In The US Tax Code
February 13, 2023 –
The Internal Revenue Service does not ask tax filers about their race and ethnicity . But the US tax code can still widen racial income...
Individual Taxes
What Can We Learn from Boston’s Expanded CTC Outreach to Immigrant Communities?
October 7, 2022 –
Although last year’s temporary expansion of the child tax credit (CTC) dramatically reduced child poverty across the US, government outreach efforts struggled to connect immigrant families with their tax benefits.
State and Local Issues
States Can Help Reduce the Burdens of Harmful Fines and Fees. Here’s How.
September 27, 2022 –
Thanks to surging tax revenues and an unprecedented infusion of federal aid, many states cut taxes over the past two years by lowering individual income tax rates, expanding tax credits, or sending one-time checks to residents. But there is another way states can use these funds: reduce or eliminate some local criminal legal fines and fees.
Individual Taxes
New GAO Report Underscores Importance of Better Data To Study Race and Taxes
June 2, 2022 –
While the federal income tax system may appear “colorblind” or race-neutral to some, it can mitigate or exacerbate racial inequities . Unfortunately, the IRS does...
Individual Taxes
The Uncertain Future of the IRS Free File Program
March 9, 2022 –
Most of us dread filing tax returns—it’s too complicated, too confusing, and often too expensive. The Free File Program eased some of those burdens for...
State and Local Issues
Public Safety or Speed Traps? The Conflicts of Interest Behind Fines and Fees
January 13, 2022 –
If you have ever been issued a speeding ticket, you probably grumbled about the government using you as a piggy bank. In our new research...
State and Local Issues
Cities Provide an Early Look at How Governments Are Advancing Racial Equity
December 27, 2021 –
While advancing racial equity has been a top priority for the Biden Administration , mayors were attempting to tackle unequal access to wealth and opportunity...
Federal Budget and Economy
Lessons from the 2009 Recovery Act for an Inclusive Recovery from the Pandemic
December 14, 2021 –
The federal government and many state and local governments are placing equity at the forefront of their pandemic relief efforts. But to effectively follow through...
Where Are Families Most At Risk Of Missing Out On The Expanded Child Tax Credit?
October 21, 2021 –
The expanded and fully refundable child tax credit (CTC) will lift millions of children out of poverty in 2021. But many very low-income children may...
Federal Budget and Economy
New Data Tools and Methods Can Help Federal Policymakers Create More Equitable Tax Policy
March 22, 2021 –
On his first day in office, President Biden signed an executive order acknowledging the toll of structural racism in the United States and initiating a...
State and Local Issues
Are State and Local Tax Systems Colorblind?
March 10, 2021 –
Tax policies are commonly viewed as race-neutral or “colorblind”— simply because information on race or ethnicity is not reported on tax returns or explicitly referenced...
Business Taxes
What We Are Learning About Firms That Received PPP Loans in 2020
February 18, 2021 –
The Paycheck Protection Program (PPP) was considered essential to last year’s bipartisan COVID-19 relief packages, and many policymakers initially hailed the CARES Act version as...
Individual Taxes
A New Look at Racial Wealth Inequalities Before the Pandemic
December 29, 2020 –
The Federal Reserve Board’s 2019 Survey of Consumer Finances (SCF) helps us understand US wealth disparities prior to the COVID-19 pandemic that has disproportionately harmed...
State and Local Issues
Why Do States Tax Illegal Drugs?
November 18, 2020 –
Say you came into possession of some illegal drugs. What’s your next move? According to some states, you should immediately pay the state’s tax on...
COVID-19 Has Turned Much of What We Thought We Knew About City Finances Upside Down
September 29, 2020 –
For cities, the COVID-19 economy is turning many winners into losers.
State and Local Issues
Fines and Forfeitures and Racial Disparities
August 14, 2020 –
Some evidence suggests that fines and fees, much like policing, are also closely intertwined with issues of structural racism.
Heads I Win, Tails I Win Too: Winners From The Tax Relief For Losses In The CARES Act
April 20, 2020 –
The Coronavirus Aid, Relief, and Economic Security (CARES) Act grants massive tax relief for business losses, but most of the benefits will be reaped by...
What Do Federal Taxes Have To Do With Your Public Transit?
March 2, 2020 –
At a recent forum on infrastructure, Democratic presidential candidates Joe Biden, Pete Buttigieg, Amy Klobuchar, and Tom Steyer discussed their proposals to bolster spending on...
Federal Budget and Economy
Despite Trump’s Claims, It Is Hard To See Much Economic Impact Two Years After Passage Of The Tax Cuts And Jobs Act
February 5, 2020 –
In last night’s State of the Union address , President Trump declared, “Our economy is the best it has ever been.” And, he added, “If...
How Income Taxes Interact With Racial Disparities
January 30, 2020 –
Because the IRS does not ask for a tax filer’s race or ethnicity on tax forms, examining the relationship between race and the tax system...
State and Local Issues
States Adopt Some Federal Tax Expenditures And Add Others
January 24, 2020 –
In fiscal year 2020, Georgia will spend nearly $500 million in film and television tax credits in return for the promise of new jobs and...
Federal Budget and Economy
No, The US Is Not Overtaxed
August 20, 2019 –
No, The US Is Not Overtaxed. Despite what you may have heard, Americans are taxed less than residents of almost any other major developed country...

Experts

Aravind Boddupalli

Social Media

Primary tasks

From TaxVox