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Case Study #7: The Earned Income Tax Credit

Three Reasons Expanding Credits Aren’t the Best Pandemic Response for the Vulnerable

While reforming certain tax credits may make sense, there are far better ways to provide individuals and families with more liquidity during this crisis.

North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform

Testimony of Scott Hodge before the U.S. Senate Budget Committee, Hearing on Distribution and Efficiency of Spending in the Tax Code

Weighing the Value of Tax Credits During an Economic Crisis

One idea under consideration is adjusting existing tax credits, such as the Child Tax Credit (CTC) or Earned Income Tax Credit (EITC), to provide financial relief during the crisis.

Tax Equity and the Growth in Nonpayers

Marriage Penalties and Bonuses under the Tax Cuts and Jobs

The marriage penalty and the marriage bonus are each ways that the income tax code violates the principle of neutrality and affects taxpayer behavior. Here’s how each works and why they deserve attention.

Changes in Refundable Tax Credits

What Places Benefit Most From the Earned Income Tax Credit?

Tax Filing Season: Options for Improvement

Efforts to improve the taxpayer experience should focus on the IRS’s operations and include structural improvements to the tax code.