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Research report
State and Local Issues

State Earned Income Tax Credits

The federal earned income tax credit (EITC) was established in 1975 as part of the individual income tax to offset payroll taxes for low-income working families. After several expansions, the refundable tax credit is now the largest federal cash assistance program for low-income families. A...

March 29, 2004
Deborah Kobes
Brief
Individual Taxes

Pensions, Health Insurance, and Tax Incentives

In 2001, Congress significantly expanded the scope of Individual Retirement Accounts (IRA). This paper uses variation in IRA eligibility rules in the 1980s and 1990s to determine whether more widespread access to IRAs undermines traditional employer-sponsored pensions, especially 401(k)-type...

December 1, 2003
Leonard E. BurmanRichard W. JohnsonDeborah Kobes
Research report
Federal Budget and Economy

Income Tax Brackets Since 1985

Before enactment of the Tax Reform Act on 1986, the individual tax code included 25 marginal tax rates. No more than 10 percent of tax filers were in a single bracket and eight brackets included less than 1 percentage of filers. Read this article to learn more about the history of Income Tax...

July 28, 2003
Leonard E. BurmanDeborah Kobes
Research report
Federal Budget and Economy

EITC Reaches More Eligible Families Than TANF, Food Stamps

The three largest federal income-support programs for low-income households are the Earned Income Tax Credit (EITC), food stamps, and Temporary Assistance to Needy Families (TANF). While TANF and food stamps are traditional spending programs, the EITC provides more than $30 billion each year...

March 17, 2003
Leonard E. BurmanDeborah Kobes
Research report
Federal Budget and Economy

Tax Burden on Poor Families Has Declined Over Time

Families with children in poverty receive net subsidies from the federal income and payroll tax system, but that has not always been the case. In the 1970s, income tax filing thresholds were low, and even families in poverty who owed no income tax faced substantial payroll taxes. Congress...

February 3, 2003
Elaine MaagDeborah Kobes
Research report
Federal Budget and Economy

Dynamic Scoring and Budget Estimations

Dynamic scoring is meant to provide a more complete picture of the budget effects of tax and spending proposals by incorporating the macroeconomic effects of the legislation. Official estimates already account for the microeconomic effects on individual behavior. Incorporating macroeconomic...

June 11, 2002
Deborah Kobes
Research report
Campaigns, Proposals, and Reforms

Analysis of GAO Study of EITC Eligibility and Participation

GAO released an analysis on January 11 of Earned Income Tax Credit (EITC) eligibility and participation rates. The study estimates that one fourth of all eligible households do not claim the EITC. However, GAO's study was based on information from two mismatched databases and its conclusions...

January 1, 2002
Leonard E. BurmanDeborah Kobes