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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Research report

The dependent exemption reduces taxable income by a fixed amount ($3,650 in 2010) for each qualifying child in the family. Benefits depend on a family's marginal tax rate. Low-income families receive a tax reduction of up to $365 per exemption compared to high income families that receive a tax...

December 30, 2010
Elaine Maag
Research report

Complexity plagues the tax code for low-income families, particularly with regard to child related credits. Many analysts advocate separating out the essential functions of these credits: subsidizing work, subsidizing children, and subsidizing specifi c activities such as child care. This paper...

November 22, 2010
Elaine Maag
Research report

Policymakers should be thinking hard about low-income families with children and the tax code. In 2010, the federal income tax system will deliver substantial assistance to these families through refundable tax credits. The Tax Policy Center estimates a third fewer children would be in poverty...

July 19, 2010
Elaine Maag
Research report

The Internal Revenue Code has replaced traditional means-tested programs as the principal means for transferring income to low earners. The largest vehicle is the Earned Income Tax Credit (EITC), now supplemented by both the Child Tax Credit (CTC) and the Making Work Pay tax credit (MWP).
...

November 9, 2009
Steve HoltElaine Maag
Research report

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500 - depending on her income,...

October 14, 2009
Elaine Maag
Research report

This report card evaluates the provisions of the Finance and Ways & Means Committees' conference tax stimulus bill (the "American Recovery and Reinvestment Tax Act of 2009"). The evaluation is preliminary and does not include all of the provisions in the bill most notably we omit provisions...

February 13, 2009
Rosanne AltshulerLeonard E. BurmanHoward GleckmanDan HalperinBenjamin H. HarrisElaine MaagKim S. RuebenEric ToderRoberton C. Williams
Research report

The Tax Policy Center has graded the key tax provisions of the pending Senate stimulus bill (the "American Recovery and Reinvestment Tax Plan of 2009"). Our grades, which rely on the bill's legislative language, focus on how well these measures would boost the economy in the short run....

January 29, 2009
Rosanne AltshulerLeonard E. BurmanHoward GleckmanDan HalperinBenjamin H. HarrisElaine MaagKim S. RuebenEric ToderRoberton C. Williams
Research report

The Tax Policy Center has graded the key tax provisions of the pending House stimulus bill (the "American Recovery and Reinvestment Tax Plan of 2009"). Our grades, which rely on the bill's legislative language, focus on how well these measures would boost the economy in the short run....

January 26, 2009
Rosanne AltshulerLeonard E. BurmanHoward GleckmanElaine MaagEric ToderRoberton C. Williams
Brief

The Earned Income Tax Credit enjoyed marked success bringing low-income women into the labor force in recent years. At the same time, labor force participation by low-income or less-education men stagnated, and declined among young black men. In response to these labor market conditions, this...

October 22, 2008
Adam CarassoHarry HolzerElaine MaagC. Eugene Steuerle

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