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...
The cost-of-living refund (CLR), a proposal from the Economic Security Project, would revise the current earned income tax credit (EITC) by increasing benefits for many people, expanding eligibility for the credit, and paying the credit in advance via monthly payments. The proposal would provide...
This paper provides estimates of the total cost of and distributional effects of nonbusiness tax expenditures claimed on individual tax returns after enactment of the 2017 Tax Cuts and Jobs Act, taking account of interactions among provisions. Nonbusiness tax expenditures will reduce tax...
The federal earned income tax credit (EITC) is a refundable tax credit that provides substantial cash benefits to low-income working families with children. Working adults without children at home— including noncustodial parents, who are considered “childless” for tax purposes—also face economic...
This report analyzes a straightforward mechanism to mitigate middle-class wage stagnation: a wage tax credit of 100 percent of earnings up to a maximum credit of $10,000, called a universal earned income tax credit. The child tax credit would increase from $2,000 to $2,500 and be made fully...
One year after the Supreme Court overturned the federal restriction on state authorization of legal sports gambling, seven states allow and tax sports wagers and several others are close to joining them. But despite sports betting’s ostensible popularity, the resulting state tax revenue is and...
The Filer Voter experiment assessed the effectiveness of conducting voter registration drives at sites providing free income tax preparation assistance to low-and moderate-income households in Cleveland, OH, and Dallas, TX. We find that the program doubled the likelihood of unregistered 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...
Expanding the Earned Income Tax Credit: The Economic Security Project’s Cost-of-Living Refund
The cost-of-living refund (CLR), a proposal from the Economic Security Project, would revise the current earned income tax credit (EITC) by increasing benefits for many people, expanding eligibility for the credit, and paying the credit in advance via monthly payments. The proposal would provide...
Distributional Effects of Individual Income Tax Expenditures After the 2017 Tax Cuts and Jobs Act
This paper provides estimates of the total cost of and distributional effects of nonbusiness tax expenditures claimed on individual tax returns after enactment of the 2017 Tax Cuts and Jobs Act, taking account of interactions among provisions. Nonbusiness tax expenditures will reduce tax...
Expanding the EITC for Workers without Resident Children
The federal earned income tax credit (EITC) is a refundable tax credit that provides substantial cash benefits to low-income working families with children. Working adults without children at home— including noncustodial parents, who are considered “childless” for tax purposes—also face economic...
A Universal EITC: Sharing the Gains from Economic Growth, Encouraging Work, and Supporting Families
This report analyzes a straightforward mechanism to mitigate middle-class wage stagnation: a wage tax credit of 100 percent of earnings up to a maximum credit of $10,000, called a universal earned income tax credit. The child tax credit would increase from $2,000 to $2,500 and be made fully...
States Learn to Bet on Sports: The Prospects and Limitations of Taxing Legal Sports Gambling
One year after the Supreme Court overturned the federal restriction on state authorization of legal sports gambling, seven states allow and tax sports wagers and several others are close to joining them. But despite sports betting’s ostensible popularity, the resulting state tax revenue is and...
The Filer Voter experiment: How effective is voter registration at tax time?
The Filer Voter experiment assessed the effectiveness of conducting voter registration drives at sites providing free income tax preparation assistance to low-and moderate-income households in Cleveland, OH, and Dallas, TX. We find that the program doubled the likelihood of unregistered tax...