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Tax Policy Center

Research & Commentary

Journal Article
Business Taxes

The Risk of Fiscal Collapse in Coal-Reliant Communities

If the United States undertakes actions to address the risks of climate change, the use of coal in the power sector will decline rapidly. Twenty-six US counties are classified as “coal-mining dependent,” meaning the coal industry is a major employer. In these areas, the industry is also an...

August 20, 2019
Adele C. MorrisNoah KaufmanSiddhi Doshi
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
Journal Article
Individual Taxes

Effects of the Tax Cuts and Jobs Act on State Individual Income Taxes

In December 2017, President Donald Trump signed into law PL 115-97, commonly known as the Tax Cuts and Jobs Act (TCJA), which substantially changed federal individual and corporate income taxes. Many of the income tax changes in the TCJA will affect state income taxes through existing links...

August 16, 2019
Erin HufferJohn IselinFrank SammartinoDavid Weiner
Research report
State and Local Issues

Fiscal Democracy in the States: Data Appendix

Fiscal Democracy in the States: How Much Spending is on Autopilot? analyzes how much spending was restricted or partially restricted in California, Florida, Illinois, New York, Texas, and Virginia from 2000 to 2015.

In this appendix, we document our data sources and methods,...

July 30, 2019
Aravind BoddupalliMegan Randall
Research report
State and Local Issues

Fiscal Democracy in the States: How Much Spending is on Autopilot?

This report was updated on August 29, 2019, to correct a citation in box 7. Proposition 111, approved in California in 1990, was incorrectly cited as Proposition 11 with a year of 1991.

Governors, lawmakers, and journalists often decry constitutional and statutory formulas,...

July 30, 2019
Tracy GordonMegan RandallC. Eugene SteuerleAravind Boddupalli
Brief
Business Taxes

What are the Largest Business Tax Expenditures?

In this brief, we list the 10 major business tax expenditures with the largest revenue losses, as defined by the Office of Tax Analysis (OTA) of the US Treasury Department and the Congressional Joint Committee on Taxation (JCT). We provide a brief description of each provision and briefly...

July 17, 2019
Frank SammartinoEric Toder
Brief
Individual Taxes

What are the Largest Nonbusiness Tax Expenditures?

In this brief we consider the largest nonbusiness tax expenditures in the individual income tax. We provide a description of these provisions, estimates of their cost and the distribution of their tax benefits across income groups, and briefly summarize their effects. We consider tax...

July 17, 2019
Frank SammartinoEric Toder
Research report
State and Local Issues

State Tax and Economic Review, 2018 Quarter 4

State government tax revenues from major sources declined in the fourth quarter of 2018 compared with the same quarter in 2017, mostly because of declines in state income tax revenues. The declines in income tax collection are partially attributable to the disappearing impact of incentives...

July 16, 2019
Lucy Dadayan
Brief
Campaigns, Proposals, and Reforms

The Filer Voter Experiment: How Effective is Voter Registration at Tax Time?

The Filer Voter experiment, conducted in 2018, assessed the effectiveness of conducting voter registration drives at Volunteer Income Tax Assistance (VITA) sites for lower-income households in Cleveland and Dallas. The Filer Voter program doubled the likelihood of unregistered voters registering...

July 15, 2019
Vanessa Williamson
Testimony
State and Local Issues

School Funding in New York State: Does the Current Formula Ensure Access for Students of Color?

In this testimony before the New York Advisory Committee to the United States Commission on Civil Rights, Kim Rueben examines New York State’s education funding formula and how limits in state aid amounts affect different low-income students. While New York State has one of the highest per...

June 12, 2019
Kim S. Rueben

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