Tax Policy Center


Elizabeth Bell

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Research report

Under current law, there are three major tax credits that affect families with children: the earned income tax credit, the child and dependent care tax credit, and the child tax credit.

July 10, 2006
Elizabeth BellC. Eugene Steuerle
Research report

Individual giving to public charities-most of which comes in the form of charitable deductions from tax filers who itemize on their returns-actually comprises only a small part of charities gross receipts each year: between 8 and 12 percent of gross receipts over the 1996-2003 period.

January 16, 2006
Elizabeth BellAdam CarassoC. Eugene Steuerle
Research report

Tax programs that provide deductions to homeowners or credits to both builders and owners, greatly exceed direct federal outlays on housing. The beneficiaries of these tax programs tend to be middle-to-upper income families who own their homes while the recipients of outlays tend to be lower...

February 28, 2005
Adam CarassoC. Eugene SteuerleElizabeth Bell
Research report

To encourage saving for retirement, private pensions such as employer sponsored 401(k) plans or IRAs receive favorable tax treatment by the federal government. A major goal of such tax provisions is to increase personal saving. A measure of the value of these tax benefits is provided by the...

December 20, 2004
Elizabeth BellAdam CarassoC. Eugene Steuerle