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Tax Policy Center

Research & Commentary

Brief
Individual Taxes

Machine Learning and Tax Enforcement

Each year, the Internal Revenue Services receives over 3 billion information returns, such as W-2s and 1099-INTs, from employers, banks, and other entities. The IRS also collects some data about taxpayers from other government agencies and the private sector. But given budget cuts and data...

June 22, 2022
Janet HoltzblattAlex Engler
Testimony
Federal Budget and Economy

Tackling the Tax Code: Evaluating Fairness, Efficiency, and Potential to Spur Inclusive Economic Growth

On June 22, 2022, William Gale testified before the House Select Committee on Economic Disparity and Fairness in Growth in a hearing entitled, "Tackling the Tax Code: Evaluating Fairness, Efficiency, and Potential to Spur Inclusive Economic Growth."

June 22, 2022
William G. Gale
Brief
Individual Taxes

Early Lessons on Increasing Participation in The Child Tax Credit

The American Rescue Plan temporarily increased the child tax credit (CTC) in 2021, including extending the credit to families who had not previously filed tax returns. The Internal Revenue Service automatically sent monthly payments of the CTC to families that had filed a tax return in 2019 or...

May 18, 2022
Fay WalkerElaine Maag
Research report
State and Local Issues

State Tax and Economic Review, 2021 Quarter 4

Total state tax revenue collections increased 24.1 percent in nominal terms and 17.2 percent in real terms in the fourth quarter of 2021 relative to a year earlier.

Although state revenue collections have grown rapidly in the most recent months and reported revenue growth is widespread...

May 17, 2022
Lucy Dadayan
Research report
Individual Taxes

Child Tax Credit Recipients Experienced a Larger Decline in Food Insecurity and a Similar Change in Employment as Nonrecipients Between 2020 and 2021

May 9, 2022
Michael KarpmanElaine MaagStephen ZuckermanDouglas A. Wissoker
Research report
Individual Taxes

The Impacts of the 2021 Expanded Child Tax Credit on Family Employment, Nutrition, And Financial Well-Being

The 2021 temporary expansion of the child tax credit (CTC) was unprecedented in its reach, lifting 3.7 million children out of poverty as of December 2021. It provided families with up to $3,600 for every child in the household under the age of six, and up to $3,000 for every child between the...

April 19, 2022
Leah HamiltonStephen RollMathieu DespardElaine MaagYung ChunLaura BruggerMichal Grinstein-Weiss
Testimony
State and Local Issues

Understanding The 2014 DC Tax Revision Commission’s Recommendation to Eliminate Certain Individual Income Tax Expenditures

Kim Rueben, Sol Price Fellow at the Urban Institute, and Richard Auxier, Senior Policy Associate at the Urban Institute, testified before the Council of the District of Columbia’s Committee on Business and Economic Development on March 14, 2022. The hearing included a discussion on the “Pension...

April 8, 2022
Kim S. RuebenRichard C. Auxier
Brief
Federal Budget and Economy

How Did the Tax Cuts and Jobs Act Of 2017 Affect the Housing Market?

The Tax Cuts and Jobs Act of 2017 (TCJA) dramatically changed tax law, including how taxpayers deduct the interest on their home mortgages. It narrowed the deduction in several ways, so we would expect new mortgages to be smaller than old ones. But it also raised most taxpayers’ after-tax...

March 30, 2022
Robert McClellandLivia MuccioloSafia Sayed
Research report
Federal Budget and Economy

New Evidence on The Effect of The TCJA On the Housing Market

The Tax Cuts and Jobs Act of 2017 (TCJA) dramatically changed tax law. It narrowed the subsidy on mortgage interest in several ways, which should lower mortgages and home prices; it also increased most taxpayers’ after-tax incomes, which should have the opposite effect. Thus, the TCJA’s overall...

March 30, 2022
Robert McClellandLivia MuccioloSafia Sayed
Testimony
Individual Taxes

Options for Improving the Lives of Charitable Beneficiaries Through Reform of The Charitable Deduction

Institute Fellow C. Eugene Steuerle testified before the U.S. Senate Committee on Finance on options for improving the lives of charitable beneficiaries through reform of the charitable deduction. The testimony outlines ways to create a more effective charitable incentive and makes...

March 17, 2022
C. Eugene Steuerle

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