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Tax Policy Center

Research & Commentary

Testimony

Using Basic Income to Meet the Needs of DC Communities

Elaine Maag, Principal Research Associate in the Urban-Brookings Tax Policy Center, testified before the Council of the District of Columbia’s Committee on Business and Economic Development. The hearing included a discussion on the “Child Wealth Building Act of 2021” (B24-236) and tax policy...

May 25, 2021
Elaine Maag
Brief
State and Local Issues

How Increasing the Federal EITC and CTC Could Affect State Taxes

The American Rescue Plan (ARP) Act of 2021 increased the federal earned income tax credit (EITC) and child tax credit (CTC). In turn, 28 states and the District of Columbia will see increases in their state EITCs because of existing linkages between federal and state tax codes. We estimate that...

April 22, 2021
Elaine MaagDavid Weiner
Research report
Individual Taxes

Trends in Tax Expenditures: An Update

Over the period between 2013 and 2029, the sum of the estimated budgetary costs of all tax expenditures as a percentage of gross domestic product will range from approximately 8.5 percent in fiscal year 2017 to 6 percent in fiscal years 2024 and 2025. The Tax Cuts and Jobs Act of 2017 (TCJA)...

April 20, 2021
Sarah CalameEric Toder
Brief
State and Local Issues

How Broad Are State Sales Tax Bases?

This chartbook compares the breadth of general sales and excise tax bases across the states. It categorizes detailed personal consumption expenditures (as measured in the Bureau of Economic Analysis National Income and Products Accounts) by their tax treatment in each state and the District of...

April 19, 2021
Nikhita AiriFrank Sammartino
Brief

How Additional Cash Payments Would Reduce Poverty

Four major policies in the American Rescue Plan (ARP) will reduce the number of people in poverty in 2021 from 44 million to 28 million – shrinking the overall poverty rate from 13.7 percent to 8.7 percent. Additional $1,400 payments could further reduce poverty to between 6.4 and 6.6 percent,...

March 30, 2021
Elaine MaagKevin Werner
Research report
State and Local Issues

State Tax and Economic Review, 2020 Quarter 3

States reported robust revenue growth in the third quarter of 2020, a reversal of steep declines in the second quarter that mostly reflects shifting income tax filing deadlines. Over a six-month period (April through September 2020), state revenues declined 2.0...

March 29, 2021
Lucy Dadayan
Brief
Individual Taxes

Designing an Effective and More Universal Charitable Deduction

Because of the small share of the population currently eligible for itemized tax deductions for charitable giving, many charities have argued that a more universal charitable deduction or tax credit should exist. A more universal subsidy could (but would not necessarily) increase significantly...

March 17, 2021
C. Eugene SteuerleRobert McClellandNikhita AiriChenxi LuAravind Boddupalli
Brief
Individual Taxes

State and Local Government Revenues and Racial Disparities

The COVID-19 pandemic and the ensuing recession, as well as racial injustices and protest responses throughout 2020, have highlighted that public policies can have very different impacts on populations by race or ethnicity. Tax policies, in particular, are commonly perceived as “race neutral,”...

March 8, 2021
Aravind BoddupalliKim S. Rueben
Brief
Individual Taxes

Extending the California Earned Income Tax Credit to Postsecondary Students

Postsecondary education can be a critical step toward financial independence. Total college costs in California may present an extraordinary financial burden. For students with incomes under $30,000 in California, the cost of attendance at public universities (after accounting for existing grant...

March 3, 2021
Elaine MaagNikhita Airi
Research report
Individual Taxes

The Earned Income Tax Credit: Program Outcomes, Payment Timing, and Next Steps for Research

Introduction

The Earned Income Tax Credit (EITC) provides substantial support for working families with low and moderate incomes, including those who may participate in traditional safety net programs, such as TANF. Based on incomes in 2019, the Tax Policy Center...

February 26, 2021
Elaine MaagWilliam J. CongdonEunice Yau

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