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

Low-income parents use paid preparers more frequently than other parents. This high reliance may be a good thing. Among low-income parents who know about the Earned Income Tax Credit (EITC) those who receive help are more likely to receive the EITC than their peers who prepare their returns...

February 1, 2005
Elaine Maag
Research report

A person's marginal tax rate, the tax rate on their last dollar of income, may influence their decision to work and save. As marginal tax rates increase, the after-tax reward from working an additional hour or saving more decreases. Although the actual effect on economic decisions is uncertain,...

September 1, 2003
Elaine Maag
Research report

In 1986, a policy decision was made to exempt poor people from the income tax. Increases in the earned income tax credit (EITC) and the introduction of the child tax credit (CTC) have increased the so-called "tax entry threshold" since 1986, and provisions in the Economic Growth and Tax Relief...

May 12, 2003
Elaine Maag
Research report

State tax revenues were $32 billion lower in 2002 than in 2001, the first year over year revenue decline in recent history.1 Since then, budget conditions have deteriorated further, with an aggregate budget gap of $49 billion in 2003, according to the National Conference of State Legislators....

March 31, 2003
Elaine MaagDavid Merriman
Research report

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

The figure shows one way to assess the federal income tax burden-federal income taxes as a share of income-for a family of four in the middle of the income distribution, and for similar families at twice and half that income level from 1955 to 2001. In 2001, the median family earned $63,278. By...

December 23, 2002
Leonard E. BurmanElaine Maag
Brief

The federal income tax system has been used in a number of ways to promote favored forms of consumption and investment and to help selected groups of taxpayers. Since the mid-1980s, Congress has increasingly used the federal tax code to support social programs. This trend is likely to continue....

July 16, 2002
Frank SammartinoEric ToderElaine Maag
Brief

In June 2001, Congress and the president approved the Economic Growth and Reconciliation Act of 2001 (EGTRRA), the largest tax cut in two decades. The multiyear cut, scheduled to phase in gradually over the decade, will reduce taxes (and government revenue) by $1.35 trillion by 2010. EGTRRA then...

June 24, 2002
Leonard E. BurmanElaine Maag
Brief

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

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