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David Weiner

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Brief

The American Rescue Plan (ARP) Act of 2021 increased the federal earned income tax credit (EITC) and child tax credit (CTC). In turn, 28 states and the District of Columbia will see increases in their state EITCs because of existing linkages between federal and state tax codes. We estimate that...

April 22, 2021
Elaine MaagDavid Weiner
Brief

A taxpayer’s decision to itemize deductions or to claim the standard deduction on their income tax return is often framed as a simple calculation: Claim the greater of the two so as to minimize tax liability. But in states that require taxpayers to use the same status on their state income tax...

December 2, 2020
David Weiner
Journal Article

In December 2017, President Donald Trump signed into law PL 115-97, commonly known as the Tax Cuts and Jobs Act (TCJA), which substantially changed federal individual and corporate income taxes. Many of the income tax changes in the TCJA will affect state income taxes through existing links...

August 16, 2019
Erin HufferJohn IselinFrank SammartinoDavid Weiner
Research report

The Tax Cut and Jobs Act (TCJA) will reduce individual income taxes on average for all income groups and in all states. Unlike prior Tax Policy Center reports, this analysis focuses on the distribution of the individual income tax changes, and does not include changes in the corporate income tax...

March 28, 2018
Frank SammartinoPhilip StallworthDavid Weiner
Research report

This paper examines the evolution of marginal federal income tax rates from 1980 to 1995. Those rates fell dramatically for most taxpayers. In 1980, three-quarters of taxpayers faced statutory tax rates above 15 percent, but by 1995, less than one-quarter of taxpayers were in that situation. The...

May 24, 1998
Leonard E. BurmanWilliam G. GaleDavid Weiner

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