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Tax Policy Center

Research & Commentary

Brief
Individual Taxes

Options to Increase the EITC for Workers Without Children at Home

Workers without children living at home, called “childless” for tax purposes, are eligible for relatively small benefits from the earned income tax credit (EITC). We analyze the effect of increasing the EITC for this group and extending benefits to workers ages 19 and older, rather than...

February 4, 2021
Elaine MaagNikhita Airi
Research report
Individual Taxes

A Universal EITC: Making Work Pay in the Age of Automation

The universal earned income tax credit is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working families with a refundable 100 percent tax credit on individual wages up to $10,000 and a larger, refundable child tax credit. The maximum...

January 21, 2021
Leonard E. Burman
Research report
Individual Taxes

The Effect of Early Claiming Benefit Reduction on Retirement Rates

This paper examines the effect on retirement rates at ages 62 to 65 of the increase in Social Security’s full retirement age and the associated decrease in benefits that began in 2000. We use a parametric and nonparametric difference-in-difference approach and monthly Current...

January 4, 2021
C. Eugene Steuerle
Brief
Federal Budget and Economy

The Pandemic and President-Elect Biden’s Opportunity to Chart a New Course

How much has the COVID-19 pandemic changed America’s fiscal future and affected President-elect Biden’s opportunity to set a new course for fiscal policy? Largely as a consequence of the pandemic, the Congressional Budget Office (CBO) in September projected a deficit of more than $3 trillion for...

December 30, 2020
Erald KolasiC. Eugene Steuerle
Research report
State and Local Issues

State Tax and Economic Review, 2020 Quarter 2

States saw steep declines in revenues in the second quarter of 2020, though some of this was caused by shifting revenues into the next quarter and next fiscal year. Consequently, most states ended fiscal year 2020 uncertain about their fiscal bottom line.  Many states cut...

December 24, 2020
Lucy Dadayan
Brief
Individual Taxes

Extending the Earned Income Tax Credit to Students: A Comparison of Aid Policies

Postsecondary education can be a critical step on the path toward economic independence, but many low-income students who are independent for tax purposes face tremendous financial difficulties when trying to complete postsecondary school. Extending the Economic Security Project’s cost-of-living...

December 17, 2020
Elaine MaagNikhita AiriSandy BaumKim S. Rueben
Brief
State and Local Issues

Itemizing on State and Federal Income Tax Returns: It's (Now More) Complicated

A taxpayer’s decision to itemize deductions or to claim the standard deduction on their income tax return is often framed as a simple calculation: Claim the greater of the two so as to minimize tax liability. But in states that require taxpayers to use the same status on their state income tax...

December 2, 2020
David Weiner
Research report
Individual Taxes

Do People Work Longer When They Live Longer?

Although theory suggests that people who live longer work longer, life expectancy and labor force participation at older ages have not always moved in the same direction. This paper uses a spatial approach based on census-tract-level data from the U.S. Small-Area Life...

December 1, 2020
Aaron R. WilliamsC. Eugene Steuerle
Brief
Federal Budget and Economy

The Federal Budget Outlook After COVID-19

This policy brief shows that the COVID-19 pandemic and associated policy responses substantially raised federal deficits, but only on a temporary basis. We project that the debt-to-GDP ratio, currently 98 percent, will rise to 190 percent in 2050 under current law, compared to a pre-COVID...

November 23, 2020
Alan J. AuerbachWilliam G. Gale
Research report
Individual Taxes

Social Security & Medicare Lifetime Benefits & Taxes: 2020

This report presents updated figures in 2020 dollars for the lifetime benefits earned and the lifetime taxes paid by hypothetical workers participating in Social Security and Medicare. For a single male earning average wages every year and retiring in 2020 at age 65, lifetime Social Security and...

November 17, 2020
Erald KolasiC. Eugene Steuerle

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