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Sara Edelstein

Research Associate I
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Research report
Individual Taxes

Increasing Family Complexity and Volatility: The Difficulty in Determining Child Tax Benefits

The American family is changing. Individuals marry later, divorce more frequently, or live together without being married. Nonmarital births, complex custody arrangements, and multiple generations of families living together are more common, but the tax system has not kept pace. Although tax...

March 3, 2016
Elaine MaagH. Elizabeth PetersSara Edelstein
Research report
Individual Taxes

Using Supplemental Nutrition Assistance Program Data in Earned Income Tax Credit Administration

The earned income tax credit (EITC) is the most effective antipoverty program targeted to working-age households, delivering $60 annually. Critics note a relatively high error rate – with errors often stemming from complicated rules about who counts as a “qualifying child”. We analyze data from...

September 30, 2015
Elaine MaagMike PergamitDevlin HansonCaroline RatcliffeSara EdelsteinSarah Minton
Research report
Individual Taxes

Pilot Project to Assess Validation of EITC Eligibility with State Data

The Earned Income Tax Credit (EITC) annually delivers over $60 billion to low-income working families. The Office of Management and Budget identifies the EITC as having the highest improper payment rate among 13 high error programs. We explore whether state SNAP and TANF administrative data can...

June 3, 2015
Mike PergamitElaine MaagDevlin HansonCaroline RatcliffeSara EdelsteinSarah Minton
Brief
Federal Budget and Economy

Data Appendix to Kids' Share 2014: Report on Federal Expenditures on Children through 2013

This appendix to Kids' Share 2014: Report on Federal Expenditures on Children through 2013 details the methodology used in our annual comprehensive analysis of trends in federal spending and tax expenditures on children. It describes our selection of programs to include in our analysis, our data...

September 24, 2014
Ellen SteeleJulia B. IsaacsHeather HahnSara EdelsteinC. Eugene Steuerle