Tax Policy Center

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Elaine Maag

Principal Research Associate

I believe that we can work toward providing a strong safety net for all people—and that the tax system will always be an important part of that effort.

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Brief

Postsecondary education can be a critical step toward financial independence. Total college costs in California may present an extraordinary financial burden. For students with incomes under $30,000 in California, the cost of attendance at public universities (after accounting for existing grant...

March 3, 2021
Elaine MaagNikhita Airi
Research report

Introduction

The Earned Income Tax Credit (EITC) provides substantial support for working families with low and moderate incomes, including those who may participate in traditional safety net programs, such as TANF. Based on incomes in 2019, the Tax Policy Center...

February 26, 2021
Elaine MaagWilliam J. CongdonEunice Yau
Brief

Workers without children living at home, called “childless” for tax purposes, are eligible for relatively small benefits from the earned income tax credit (EITC). We analyze the effect of increasing the EITC for this group and extending benefits to workers ages 19 and older, rather than...

February 4, 2021
Elaine MaagNikhita Airi
Brief

Postsecondary education can be a critical step on the path toward economic independence, but many low-income students who are independent for tax purposes face tremendous financial difficulties when trying to complete postsecondary school. Extending the Economic Security Project’s cost-of-living...

December 17, 2020
Elaine MaagNikhita AiriSandy BaumKim S. Rueben
Research report

The earned income tax credit (EITC) and child tax credit (CTC) provide substantial benefits to working families with children. The EITC also provides modest benefits to workers without custodial children, often called “childless workers” for tax purposes. Together, the credits lift almost 9...

July 23, 2020
Elaine MaagRobert McClellandC. Eugene Steuerle
Brief

The earned income tax credit (EITC) and child tax credit (CTC) provide substantial benefits to working families with children. The EITC also provides modest benefits to workers without custodial children, often called “childless workers” for tax purposes. Together, the credits lift almost 9...

July 23, 2020
Elaine MaagRobert McClellandC. Eugene Steuerle
Brief

Policymakers continue to grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship among low- and...

June 1, 2020
Elaine MaagNikhita Airi
Brief

We examine how proposals to modify and expand the EITC would change its impacts during economic downturns. Using components from the Economic Security Project’s Cost-of-Living Refund, we identify three main effects. First, accelerating the credit phase-in (or eliminating it entirely) would...

May 18, 2020
Elaine MaagDonald Marron
Brief

In recognition of the important work family caregivers do, the Economic Security Project (ESP) has proposed that they be eligible for the cost-of-living refund, an expansion of the earned income tax credit (EITC). Among other changes to the EITC, the cost-of-living refund would extend benefits...

January 30, 2020
Elaine MaagMelissa M. FavreaultNikhita Airi

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