Aravind Boddupalli

Research Associate

Primary tasks

Brief

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

Brief

Individual Taxes

Tax Incentives for Retirement Savings

Federal tax law provides substantial tax incentives for retirement saving. These include the deferral of taxes on contributions to retirement savings accounts by employers, employees, and self-employed taxpayers and the earnings on these contributions until the funds are withdrawn in retirement...

May 11, 2020

Eric Toder Surachai Khitatrakun Aravind Boddupalli

Brief

State and Local Issues

State Income Tax Expenditures

In this brief, we consider both personal and business income tax expenditures at the state level. We use California, Massachusetts, Minnesota, and the District of Columbia as examples. We separate tax expenditures into those that occur because of conformity with federal tax provisions and those...

January 17, 2020

Aravind Boddupalli Frank Sammartino Eric Toder

Brief

Individual Taxes

Tax Incentives for Charitable Contributions

This chartbook explores the implications of current-law income tax incentives for charitable donations along with several alternatives for tax deductions that are more universally available.

November 12, 2019

Robert McClelland C. Eugene Steuerle Chenxi Lu Aravind Boddupalli

Research report

State and Local Issues

Fiscal Democracy in the States: Data Appendix

Fiscal Democracy in the States: How Much Spending is on Autopilot? analyzes how much spending was restricted or partially restricted in California, Florida, Illinois, New York, Texas, and Virginia from 2000 to 2015.

In this appendix, we document our data sources and methods,...

July 30, 2019

Aravind Boddupalli Megan Randall

Research report

State and Local Issues

Fiscal Democracy in the States: How Much Spending is on Autopilot?

This report was updated on August 29, 2019, to correct a citation in box 7. Proposition 111, approved in California in 1990, was incorrectly cited as Proposition 11 with a year of 1991.

Governors, lawmakers, and journalists often decry constitutional and statutory formulas,...

July 30, 2019

Tracy Gordon Megan Randall C. Eugene Steuerle Aravind Boddupalli

Research report

State and Local Issues

Partners or Pirates? Collaboration and Competition in Local Economic Development

In this report, we explore how and why local governments have turned to cooperation to boost economic development. We synthesize highlights from the literature, explore program features from two regional case studies, and share findings from interviews with local practitioners. Although research...

December 20, 2018

Megan Randall Kim S. Rueben Brett Theodos Aravind Boddupalli

Research report

State and Local Issues

Footloose or Stuck in Place? Firm Mobility across Six Metropolitan Areas

Firm migration is seen as a barometer of business climate and economic health. State and local governments feel the pressure to retain and attract jobs, often by competing using economic development packages. To better understand local employment changes, and the prevalence of job migration, we...

November 14, 2018

Brett Theodos Aravind Boddupalli Megan Randall

Research report

State and Local Issues

Budget Processes and the Great Recession

In this study, we explore how strict balanced budget requirements (BBRs) and tax or expenditure limits (TELs) influence states’ decisions to either cut spending or raise revenues in response to surprise deficits and whether this relationship changed following the onset of the Great Recession. We...

October 10, 2018

Kim S. Rueben Megan Randall 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