This report analyzes the main provisions of the federal income tax code that provide benefits to families with children, comparing current law with what would be happening had the TCJA not been enacted, and discusses the TCJA’s implications for families of different income levels. On net, almost...
In December 2017, President Donald Trump signed into law PL 115-97, commonly known as the Tax Cuts and Jobs Act (TCJA), which substantially changed federal individual and corporate income taxes. Many of the income tax changes in the TCJA will affect state income taxes through existing links...
Fiscal Democracy in the States: How Much Spending is on Autopilot? analyzes how much spending was restricted or partially restricted in California, Florida, Illinois, New York, Texas, and Virginia from 2000 to 2015.
In this appendix, we document our data sources and methods,...
This report was updated on August 29, 2019, to correct a citation in box 7. Proposition 111, approved in California in 1990, was incorrectly cited as Proposition 11 with a year of 1991.
Governors, lawmakers, and journalists often decry constitutional and statutory formulas,...
In this brief, we list the 10 major business tax expenditures with the largest revenue losses, as defined by the Office of Tax Analysis (OTA) of the US Treasury Department and the Congressional Joint Committee on Taxation (JCT). We provide a brief description of each provision and briefly...
In this brief we consider the largest nonbusiness tax expenditures in the individual income tax. We provide a description of these provisions, estimates of their cost and the distribution of their tax benefits across income groups, and briefly summarize their effects. We consider tax...
State government tax revenues from major sources declined in the fourth quarter of 2018 compared with the same quarter in 2017, mostly because of declines in state income tax revenues. The declines in income tax collection are partially attributable to the disappearing impact of incentives...
The Filer Voter experiment, conducted in 2018, assessed the effectiveness of conducting voter registration drives at Volunteer Income Tax Assistance (VITA) sites for lower-income households in Cleveland and Dallas. The Filer Voter program doubled the likelihood of unregistered voters registering...
In this testimony before the New York Advisory Committee to the United States Commission on Civil Rights, Kim Rueben examines New York State’s education funding formula and how limits in state aid amounts affect different low-income students. While New York State has one of the highest per...
The earned income tax credit provides substantial assistance to low- and moderate-income workers. Benefits tilt heavily to families with children. Prompted in part by the success of the credit and in part by shortcomings in the credit, policymakers, advocates, and analysts have offered up reform...
Shifting Child Tax Benefits in the TCJA Left Most Families About the Same
This report analyzes the main provisions of the federal income tax code that provide benefits to families with children, comparing current law with what would be happening had the TCJA not been enacted, and discusses the TCJA’s implications for families of different income levels. On net, almost...
Effects of the Tax Cuts and Jobs Act on State Individual Income Taxes
In December 2017, President Donald Trump signed into law PL 115-97, commonly known as the Tax Cuts and Jobs Act (TCJA), which substantially changed federal individual and corporate income taxes. Many of the income tax changes in the TCJA will affect state income taxes through existing links...
Fiscal Democracy in the States: Data Appendix
Fiscal Democracy in the States: How Much Spending is on Autopilot? analyzes how much spending was restricted or partially restricted in California, Florida, Illinois, New York, Texas, and Virginia from 2000 to 2015.
In this appendix, we document our data sources and methods,...
Fiscal Democracy in the States: How Much Spending is on Autopilot?
This report was updated on August 29, 2019, to correct a citation in box 7. Proposition 111, approved in California in 1990, was incorrectly cited as Proposition 11 with a year of 1991.
Governors, lawmakers, and journalists often decry constitutional and statutory formulas,...
What are the Largest Business Tax Expenditures?
In this brief, we list the 10 major business tax expenditures with the largest revenue losses, as defined by the Office of Tax Analysis (OTA) of the US Treasury Department and the Congressional Joint Committee on Taxation (JCT). We provide a brief description of each provision and briefly...
What are the Largest Nonbusiness Tax Expenditures?
In this brief we consider the largest nonbusiness tax expenditures in the individual income tax. We provide a description of these provisions, estimates of their cost and the distribution of their tax benefits across income groups, and briefly summarize their effects. We consider tax...
State Tax and Economic Review, 2018 Quarter 4
State government tax revenues from major sources declined in the fourth quarter of 2018 compared with the same quarter in 2017, mostly because of declines in state income tax revenues. The declines in income tax collection are partially attributable to the disappearing impact of incentives...
The Filer Voter Experiment: How Effective is Voter Registration at Tax Time?
The Filer Voter experiment, conducted in 2018, assessed the effectiveness of conducting voter registration drives at Volunteer Income Tax Assistance (VITA) sites for lower-income households in Cleveland and Dallas. The Filer Voter program doubled the likelihood of unregistered voters registering...
School Funding in New York State: Does the Current Formula Ensure Access for Students of Color?
In this testimony before the New York Advisory Committee to the United States Commission on Civil Rights, Kim Rueben examines New York State’s education funding formula and how limits in state aid amounts affect different low-income students. While New York State has one of the highest per...
Redesigning the EITC: Issues in Design, Eligibility, Delivery, and Administration
The earned income tax credit provides substantial assistance to low- and moderate-income workers. Benefits tilt heavily to families with children. Prompted in part by the success of the credit and in part by shortcomings in the credit, policymakers, advocates, and analysts have offered up reform...