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Tax Policy Center

Research & Commentary

Research report
State and Local Issues

Federal and State Income Taxes and Their Role in the Social Safety Net

Federal and state income taxes play an important role in providing income support for low-income households by administering refundable tax credits, such as the earned income tax credit (EITC). Using the Urban Institute’s Net Income Change Calculator (NICC), which provides state- and federal-...

July 23, 2015
Elaine Maag
Brief
State and Local Issues

Federal Tax Policy Uncertainty and State Revenue Estimates

April is the most important month of the year for individuals who owe federal and state income taxes and for governments that rely on income taxes as a major source of revenue. Because personal income tax receipts account for about 45 percent of federal government receipts and more than 33...

March 2, 2015
Norton Francis
Journal Article
State and Local Issues

Angel Investor Tax Credits

High net worth investors can reduce the cost of an investment in 29 states by claiming an "angel investor" tax credit. In most states, the credit is worth more than 25 percent of the investments and can be transferred to another taxpayer if it exceeds the investor's liability. States hope the...

November 26, 2014
Norton Francis
Brief
State and Local Issues

Reforming State Gas Taxes

The federal government and most states have per-unit gas taxes. Because they tax gallons purchased, and not a percentage of purchase price, revenues are falling across the country as Americans buy less gas. If states do not want to cut transportation projects they now have to increase tax rates...

November 6, 2014
Richard C. Auxier
Brief
State and Local Issues

Temporary Taxes

When the Great Recession created unexpected budget deficits, many states used temporary tax increases to maintain revenues for vital government services. Because they are generally less disruptive than immediate spending cuts, temporary tax increases can be a useful tool for overcoming short-...

November 5, 2014
Norton FrancisBrian David Moore
Research report
State and Local Issues

Municipal Debt: What Does It Buy and Who Benefits?

This paper examines the incidence of the federal income tax exemption of interest on state and local bonds, applying a fixed-savings, simplified general equilibrium approach to estimate incidence effects on both the sources and uses of income. In contrast to traditional empirical work that...

October 29, 2014
Harvey GalperKim S. RuebenRichard C. AuxierAmanda Eng
Research report
State and Local Issues

Examples of Promising Practices for Integrating and Coordinating Eligibility, Enrollment and Retention: Human Services and Health Programs Under the Affordable Care Act

States and non-profit organizations have used three approaches to successfully integrate enrollment and retention of health and human services programs:

1. Streamlining one program's eligibility determination based on data from other programs. This approach has helped uninsured...

September 14, 2014
Sarah Minton
Research report
Federal Budget and Economy

Changes in Tax Revenue Since 1929

This Tax Fact examines sources of federal and state & local tax revenue, from 1929 to the present. The composition of revenues at all levels of government changed dramatically with World War II, but has remained roughly stable since. At the federal level, payroll taxes have grown...

June 16, 2014
Lydia AustinRoberton C. Williams
Research report
Individual Taxes

State Policy and EITC Expansion for Childless Workers

President Obama and others have proposed increasing the federal earned income tax credit for workers without qualifying children. That would automatically raise state EITCs in the 23 states that calculate a state-level credit for this group as a percentage of the federal credit.

March 19, 2014
Elaine MaagBrian David Moore
Research report
Federal Budget and Economy

New Estimates of Tax Reform's Effect on Housing Prices

The impact of tax reform on housing prices has traditionally been studied by examining the user cost of capital the after-tax cost to the homeowner per unit of housing. This brief summarizes findings from a new discrete period approach which considers the time element of housing investment and...

September 13, 2013
Benjamin H. Harris

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