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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
Research report
Individual Taxes

How Well Can Limited Data Predict Annual Tax Credits

Refundable tax credits can play an important role in the financial lives of low-income families. The two that provide the most support are the earned income tax credit (EITC) and the child tax credit (CTC). Refundable tax credits differ from most programs that provide income support to low-...

October 17, 2022
Elaine MaagH. Elizabeth PetersNikhita AiriKaren E. Smith
Brief
Individual Taxes

Many Adults with Lower Income Prefer Monthly Child Tax Credit Payments

Families typically receive the child tax credit (CTC) as part of an annual refund after filing their tax returns. The American Rescue Plan Act changed that temporarily. From July to December 2021, the Internal Revenue Service automatically delivered up to half the anticipated annual credit to...

July 27, 2022
Elaine MaagMichael Karpman
Brief
Individual Taxes

Early Lessons on Increasing Participation in The Child Tax Credit

The American Rescue Plan temporarily increased the child tax credit (CTC) in 2021, including extending the credit to families who had not previously filed tax returns. The Internal Revenue Service automatically sent monthly payments of the CTC to families that had filed a tax return in 2019 or...

May 18, 2022
Fay WalkerElaine Maag
Research report
Individual Taxes

An Evaluation of THRIVE East of the River

Direct income supports (such as cash transfers) can stabilize households during crises and recoveries. They show special promise as an equitable means of assisting families of color with low incomes, who because of structural racism are disproportionately affected...

February 24, 2022
Emily Bramhall Olivia FiolPeace GwamElaine MaagEleanor NobleFay Walker
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
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

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
Brief
Individual Taxes

Understanding the Maze of Recent Child and Work Incentive Proposals

Policymakers continue to grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship among low- and...

June 1, 2020
Elaine MaagNikhita Airi

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