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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

Redesigning the EITC: Issues in Design, Eligibility, Delivery, and Administration

The earned income tax credit provides substantial assistance to low- and moderate-income workers. Benefits tilt heavily to families with children. Prompted in part by the success of the credit and in part by shortcomings in the credit, policymakers, advocates, and analysts have offered up reform...

June 10, 2019
Elaine MaagDonald MarronErin Huffer
Research report
Federal Budget and Economy

Distributional Effects of Individual Income Tax Expenditures After the 2017 Tax Cuts and Jobs Act

This paper provides estimates of the total cost of and distributional effects of nonbusiness tax expenditures claimed on individual tax returns after enactment of the 2017 Tax Cuts and Jobs Act, taking account of interactions among provisions. Nonbusiness tax expenditures will reduce tax...

June 5, 2019
Eric ToderDaniel Berger
Brief
Individual Taxes

Expanding the EITC for Workers without Resident Children

The federal earned income tax credit (EITC) is a refundable tax credit that provides substantial cash benefits to low-income working families with children. Working adults without children at home— including noncustodial parents, who are considered “childless” for tax purposes—also face economic...

May 30, 2019
Elaine MaagKevin WernerLaura Wheaton
Brief
Individual Taxes

Analysis of the Protecting Family and Small Business Tax Cuts Act of 2018

The Protecting Family and Small Business Tax Cuts Act of 2018 extends major individual income and estate tax provisions from 2017’s Tax Cuts and Jobs Act that are currently scheduled to expire at the end of 2025. The bill would reduce federal revenues by $631 billion within the budget window (...

September 12, 2018
Jeffrey RohalyJoseph RosenbergBenjamin R. PageDaniel Berger
Individual Taxes

Who Benefits from the Child Tax Credit Now?

The Tax Cuts and Jobs Act of 2018 doubled the maximum child tax credit from $1,000 to $2,000. But about 29 million children under age 17 with at least one working parent will miss out on the full increase because their families earn too little in income or owe too little in taxes.

This...

February 15, 2018
Elaine Maag
Research report
Individual Taxes

Impact of the Tax Cuts and Jobs Act on Families with Young Children

The Tax Cuts and Jobs Act (TCJA) would reduce tax revenue by nearly $1.5 trillion over the 10-year budget window from FY2018 to FY2027. Analysis by the Tax Policy Center shows that the tax cuts would tilt heavily toward the highest fifth of the income distribution, largely the result of cuts to...

November 28, 2017
Elaine MaagJulia B. Isaacs
Research report
Individual Taxes

Analysis of a Young Child Tax Credit

Families with young children tend to have lower incomes than other families. The current child tax credit provides substantial benefits to families with children, but the maximum benefit of $1,000 is the same for all children under 17, regardless of age. We analyze a proposal that would provide...

September 12, 2017
Elaine MaagJulia B. Isaacs
Speech
Individual Taxes

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.

May 25, 2017
Elaine Maag
Research report
Individual Taxes

An Option to Reform the Income Tax Treatment of Families and Work

The income tax provisions related to families and work—filing status, rate schedules, the standard deduction, personal exemptions, the child and earned income tax credits, and the taxation of dependents—are complex, too small to encourage work for many low earners, and unfair to some families....

December 5, 2016
James R. NunnsElaine MaagHang Nguyen
Research report
Campaigns, Proposals, and Reforms

Families Facing Tax Increases Under Trump's Tax Plan

Donald Trump’s tax plan would cost about $6 trillion over 10 years. Trump claims his plan would cut taxes for every income group, with the largest tax cuts for working- and middle-class families. But despite its enormous price tag, his plan would actually significantly raise taxes for millions...

October 28, 2016
Lily L. Batchelder

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