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Tax Policy Center

Research & Commentary

Brief
Individual Taxes

Comparing Plans to Reduce Child Poverty: the Family Security Act 2.0 Framework and the Expanded Child Tax Credit

December 6, 2022
Kevin WernerNikhita AiriElaine Maag
Brief
Individual Taxes

Lack of Awareness and Confusion over Eligibility Prevented Some Families from Getting Child Tax Credit Payments

In 2021, the American Rescue Plan Act temporarily expanded the child tax credit (CTC) to provide a credit of up to $3,000 per child ages 6 to 17 and up to $3,600 per child under age 6. Many families with very low incomes, including some not typically required to file a tax return, were eligible...

August 3, 2022
Michael KarpmanElaine 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
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
Research report

Balancing at the Edge of the Cliff

Public benefit programs have the potential to help stabilize families when their income drops and can provide support as parents enter or reenter the workforce. As a family’s earnings rise, though, those earnings increases are often offset by declines in public...

January 11, 2022
Theresa AndersonAmelia CoffeyHannah DalyHeather HahnElaine MaagKevin Werner
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
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
Research report

Boosting Wages or Helping Children? Understanding How New Earnings and Child Tax Credit Proposals Impact Income Inequality and Vulnerable Children

The earned income tax credit (EITC) and child tax credit (CTC) provide substantial benefits to working families with children. The EITC also provides modest benefits to workers without custodial children, often called “childless workers” for tax purposes. Together, the credits lift almost 9...

July 23, 2020
Elaine MaagRobert McClellandC. Eugene Steuerle
Brief
Individual Taxes

Effects of Tax Incentives on Homeownership

Federal tax law provides several tax benefits for homeowners. This chartbook focuses on the home mortgage interest deduction. We provide updated estimates of the distributional effects of the home mortgage interest deduction, show how those estimates could change if people pay down their home...

July 1, 2020
Chenxi LuEric ToderSurachai KhitatrakunRobert McClelland
Research report
Individual Taxes

Shifting Child Tax Benefits in the TCJA Left Most Families About the Same

This report analyzes the main provisions of the federal income tax code that provide benefits to families with children, comparing current law with what would be happening had the TCJA not been enacted, and discusses the TCJA’s implications for families of different income levels. On net, almost...

August 16, 2019
Elaine Maag

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