Individual Taxes: TaxVox

Individual Retirement Accounts Should Be For…Retirement

The House and Senate unveiled similar bipartisan retirement savings bills this week. Among the differences: The House bill would let you use IRA funds for having a baby.
April 4, 2019Howard Gleckman
Individual Taxes: TaxVox

What If We Could Register To Vote When We Filed Our Tax Returns?

This experiment doubled the voter registration rate.
April 3, 2019Vanessa Williamson
Individual Taxes: TaxVox

A good volunteer is hard to find. Could tax policy make it easier?

Should we use tax policy as a lever to encourage gifts of time, as well as money?
April 3, 2019Renu Zaretsky
: Daily Deduction

Moving IRA and Retirement Bills Along, Taxing Unrealized Gains, and Mapping IRS Audits

Ways and Means OK’s IRS bill.
April 3, 2019Renu Zaretsky
Individual Taxes

Filer Voter: Linking Tax Filing to Voter Registration

Over 150 million households file their taxes every year. What if tax filers, like those renewing their driver’s license or visiting public assistance agencies, were...
April 2, 2019
: Daily Deduction

Trying Again on a Digital Tax, Stopping Scams, and State Tax Fights

A digital tax, one more time.
April 2, 2019Renu Zaretsky
Individual Taxes: Research report

The Filer Voter experiment: How effective is voter registration at tax time?

The Filer Voter experiment assessed the effectiveness of conducting voter registration drives at sites providing free income tax preparation assistance to low-and moderate-income households in Cleveland, OH, and Dallas, TX. We find that the program doubled the likelihood of unregistered tax filers
April 2, 2019Vanessa Williamson
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0020 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold, Make Entire Credit Refundable, and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC, (2) make the full $2,000 CTC...
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0021 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold, Make Entire Credit Refundable, and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC, (2) make the full $2,000 CTC...
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0004 - Expand the Child Tax Credit (CTC) and Replace the Earned Income Tax Credit (EITC) with Economic Security Project's Cost-of-Living Refund (CLR) Proposal; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for both an expansion to the Child Tax Credit and the Economic Security Project's Cost-of-Living Refund Proposal (by ECI level)
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0005 - Expand the Child Tax Credit (CTC) and Replace the Earned Income Tax Credit (EITC) with Economic Security Project's Cost-of-Living Refund (CLR) Proposal; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for both an expansion to the Child Tax Credit and the Economic Security Project's Cost-of-Living Refund Proposal (by ECI percentile)
April 1, 2019
Individual Taxes: Revenue Tables

T19-0006 - Expand the Child Tax Credit (CTC); Baseline: Current Law; Impact on Tax Revenue ($ billions), 2019-28

Revenue estimate for the American Family Act's Child Tax Credit Expansion
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0007 - Expand the Child Tax Credit (CTC); Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for the American Family Act's Child Tax Credit expansion (by ECI level)
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0008 - Expand the Child Tax Credit (CTC); Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for the American Family Act's Child Tax Credit expansion(by ECI percentile)
April 1, 2019
Individual Taxes: Revenue Tables

T19-0009 - Options to Change the Child Tax Credit (CTC); Baseline: Current Law; Impact on Tax Revenue, 2019-28

Revenue estimate for three options to change the Child Tax Credit.
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0010 - Remove Child Tax Credit's (CTC) $2,500/$3,000 Refundability Threshold; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC (by ECI level)
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0011 - Remove Child Tax Credit's (CTC) $2,500/$3,000 Refundability Threshold; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC (by ECI percentile)
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0012 - Make Entire Child Tax Credit (CTC) Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a proposal to the make the full $2,000 CTC for children under 17 refundable (by ECI level)
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0013 - Make Entire Child Tax Credit (CTC) Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a proposal to the make the full $2,000 CTC for children under 17 refundable (by ECI percentile)
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0014 - Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a proposal to phase the refundable portion of the credit in at a rate of 45 percent of earnings in excess of...
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0015 - Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a proposal to phase the refundable portion of the credit in at a rate of 45 percent of earnings in excess of...
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0016 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Make Entire Credit Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) make the full $2,000...
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0017 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Make Entire Credit Refundable; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) make the full $2,000...
April 1, 2019
Individual Taxes: Distribution Tables by Dollar Income Class

T19-0018 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Level, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) to phase the refundable...
April 1, 2019
Individual Taxes: Distribution Tables by Percentile

T19-0019 - Remove $2,500/$3,000 Child Tax Credit Refundability Threshold and Increase Additional Child Tax Credit (ACTC) Phase-in to 45 Percent; Baseline: Current Law; Distribution of Federal Tax Change by Expanded Cash Income Percentile, 2019

Distributional estimate for a (1) proposal to eliminate the earnings threshold to calculate the refundable portion of the CTC and (2) to phase the refundable...
April 1, 2019