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.

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The 2001 tax cut has been roundly criticized because so much of the benefit goes to the rich, but the bill also did much to help low- and middle-income families. Most notably, it increased the child tax credit and made it refundablethat is, available to families with incomes too low to owe...

April 29, 2002
Leonard E. BurmanElaine Maag
Research report

This paper discusses how state income taxes and sales taxes affect the working poor. While some states impose substantial burdens through income taxes with low thresholds and/or sales taxes that do not exempt necessities, others provide generous subsidies through refundable earned income tax...

September 1, 2000
Elaine MaagDiane Lim Rogers

From TaxVox