Tax Policy Center



Elaine Maag

Senior Fellow, Research

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.

Social Media


For children to thrive, they need to have their basic needs met. When needs go unmet, children’s opportunities are compromised. The Census Bureau estimates that 12.4 percent of children were living below the poverty line in 2022, a tremendous jump from the 5.2 percent of children living in...

October 26, 2023
Elaine Maag

This public comment highlights the usefulness of the Survey of Income and Program Participation (SIPP) for analyzing family dynamics, income support, and income changes throughout the year and over longer time periods. If the Census Bureau follows through with a proposal to reduce the SIPP...

September 19, 2023
Elaine MaagDouglas A. Wissoker
Research report

The federal government invests more than $500 billion annually in children through direct cash payments, including tax credits, and in-kind goods such as childcare, education, food subsidies, and healthcare coverage. This represents about 10 percent of the federal budget. Research shows these...

September 14, 2023
Elaine MaagCary LouMichelle CasasHannah DalyGabriella GarrigaLillian Hunter

Benefits from the earned income tax credit (EITC) and child tax credit (CTC) play an important role in the financial lives of low- and moderate-income families. Determining how much credit a family qualifies for can be complicated, depending primarily on the number of eligible children, income,...

February 3, 2023
Elaine MaagNikhita AiriLillian Hunter

Both the US and the UK experienced dramatic slowdowns in economic activity in response to the COVID-19 pandemic. Each enacted large-scale responses targeted at workers, and in addition, the US extended direct cash aid broadly through economic impact payments (EIPs) and then to most parents with...

January 31, 2023
Mathieu DespardChristoph GörtzElaine MaagDanny McGowan

From TaxVox