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Tax Policy Center

Research & Commentary

Brief
Individual Taxes

Understanding Yearly Changes in Family Structure and Income and Their Impact on Tax Credits

Benefits from the earned income tax credit (EITC) and child tax credit (CTC) play an important role in the financial lives of low- and moderate-income families. Determining how much credit a family qualifies for can be complicated, depending primarily on the number of eligible children, income,...

February 3, 2023
Elaine MaagNikhita AiriLillian Hunter
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

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
Individual Taxes

Who Has Received Advance Child Tax Credit Payments, and How Were the Payments Used?

The American Rescue Plan Act of 2021 (ARP) temporarily increased the child tax credit (CTC), made the credit fully refundable, and authorized the IRS to issue up to half the credit as an advance monthly payment beginning in July 2021. The IRS reports that nearly 61 million children received the...

November 4, 2021
Michael KarpmanElaine MaagGenevieve M. KenneyDouglas A. Wissoker
Testimony

Using Basic Income to Meet the Needs of DC Communities

Elaine Maag, Principal Research Associate in the Urban-Brookings Tax Policy Center, testified before the Council of the District of Columbia’s Committee on Business and Economic Development. The hearing included a discussion on the “Child Wealth Building Act of 2021” (B24-236) and tax policy...

May 25, 2021
Elaine Maag
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

A Synthetic Supplemental Public-Use File of Low-Income Information Return Data: Methodology, Utility, and Privacy Implications

The Statistics of Income division of the Internal Revenue Service releases an annual public-use file of individual income tax returns that is invaluable to tax analysts in government agencies, nonprofit research organizations, and the private sector. However, the Statistics of Income division...

November 11, 2020
Claire BowenVictoria L. BryantLeonard E. BurmanSurachai KhitatrakunGraham MacDonaldRobert McClellandPhilip StallworthKyle UeyamaAaron R. WilliamsNoah Zwiefel
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

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