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Tax Policy Center

Research & Commentary

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

Comparing the EITC and Child Tax Credit Proposals

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
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
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
Research report
Campaigns, Proposals, and Reforms

The Tax Debate Moves to the States: The Tax Cuts and Jobs Act Creates Many Questions for States That Link to Federal Income Tax Rules

Taxes defined Congress’s agenda for much of 2017, culminating in passage of the Tax Cuts and Jobs Act (TCJA) in late December. Because of that new federal law, taxes will dominate many state legislative sessions in 2018. The TCJA changed many federal tax provisions, and how states choose to...

January 23, 2018
Richard C. AuxierFrank Sammartino
Brief
Campaigns, Proposals, and Reforms

Updated Effects of the Tax Cuts and Jobs Act on Representative Families

The Tax Cuts and Jobs Act (TCJA), under the conference agreement, would reduce taxes on average for all income groups. However, not all taxpayers would benefit to the same degree, and some would pay higher taxes. Even taxpayers with the same income could pay different amounts of tax depending...

December 22, 2017
TPC Staff
Journal Article
Business Taxes

What Workers and Companies Should Know About the Republican Tax Bills

The House and Senate just passed different versions of proposals to restructure the federal income tax. As of December 12, 2017, a House-Senate conference committee was reconciling the two bills.  The bills reduce the corporate tax rate to 20 percent, introduce a preference for income from pass-...

December 14, 2017
Eric Toder
Brief
Campaigns, Proposals, and Reforms

Effects of the Tax Cuts and Jobs Act on Representative Families

Both the Senate and the House versions of the Tax Cuts and Jobs Act (TCJA) would reduce taxes on average for all income groups. However, not all taxpayers would benefit to the same degree, and some would pay higher taxes. Even taxpayers with the same income could pay different amounts of tax...

December 13, 2017
TPC Staff
Brief
Campaigns, Proposals, and Reforms

Macroeconomic Analysis of the Tax Cuts and Jobs Act as Passed by the Senate

The Tax Policy Center has released an analysis of the macroeconomic effects of the Tax Cuts and Jobs Act as passed by the Senate on December 2, 2017. We find the legislation would boost US gross domestic product (GDP) 0.7 percent in 2018, have little effect on GDP in 2027, and boost GDP 0.1...

December 11, 2017
Benjamin R. PageJoseph RosenbergJames R. NunnsJeffrey RohalyDaniel Berger
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

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