Tax Policy Center



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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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

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