Statement of Elaine Maag, Senior Research Associate at the Urban-Brookings Tax Policy Center, before the Democratic Women’s Working Group on May 24th, 2017.
This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief walks...
What makes people perceive their taxes as “fair”? We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their opinions about the fairness of their own taxes. We found...
This brief explores what makes people perceive their taxes as “fair.” We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their opinions about the fairness of their...
Congress is currently considering passage of the American Health Care Act (AHCA). This bill would repeal large portions of the Affordable Care Act, including most of its sources of revenue, and would introduce significant changes to the Medicaid program and the private nongroup insurance market...
This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...
This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief examines...
During the presidential campaign, Donald Trump proposed three new tax benefits related to child care – an expanded credit for low-income families, a deduction for higher income families, and a savings account. These proposals bring attention to the burden child care costs can place on low- and...
We model taxpayer decisions to realize or delay their capital gains and losses. We use a unique data set of capital asset sales to examine the shifting of gains across time periods with different tax rates, but eliminates the effect of the large pool of accrued gains that enlarge previous...
This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief looks at...
Understanding Child Care Subsidies in the Tax System
Statement of Elaine Maag, Senior Research Associate at the Urban-Brookings Tax Policy Center, before the Democratic Women’s Working Group on May 24th, 2017.
Tax-Favored Retirement Plans
This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief walks...
What Makes Taxes Seem Fair?
What makes people perceive their taxes as “fair”? We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their opinions about the fairness of their own taxes. We found...
Perceptions of Tax Fairness: An Experiment
This brief explores what makes people perceive their taxes as “fair.” We worked with the news website Vox to produce a short quiz about tax knowledge, which we used to test whether drawing readers’ attention to certain aspects of the tax code changed their opinions about the fairness of their...
Who Gains and Who Loses under the American Health Care Act
Congress is currently considering passage of the American Health Care Act (AHCA). This bill would repeal large portions of the Affordable Care Act, including most of its sources of revenue, and would introduce significant changes to the Medicaid program and the private nongroup insurance market...
Refundable Credits: The Earned Income Tax Credit and the Child Tax Credit
This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief...
Repeal of the State and Local Tax Deduction
This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief examines...
Who Benefits from President Trump's Child Care Proposals?
During the presidential campaign, Donald Trump proposed three new tax benefits related to child care – an expanded credit for low-income families, a deduction for higher income families, and a savings account. These proposals bring attention to the burden child care costs can place on low- and...
The Bunching of Capital Gains Realizations
We model taxpayer decisions to realize or delay their capital gains and losses. We use a unique data set of capital asset sales to examine the shifting of gains across time periods with different tax rates, but eliminates the effect of the large pool of accrued gains that enlarge previous...
The Standard Deduction and Personal Exemption
This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief looks at...