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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

Alternatives to the TCJA Limit on the State and Local Tax Deduction

In this report, we compare revenue equivalent alternatives to the $10,000 annual limit on the state and local tax (SALT) deduction enacted in the 2017 Tax Cuts and Jobs Act (TCJA). We consider options that would limit all itemized deductions, not just the SALT deduction, and an additional option...

May 7, 2020
Frank SammartinoGordon B. MerminNoah Zwiefel
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
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
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