G2TT
来源类型Research Report
规范类型报告
Shifting Child Tax Benefits in the TCJA Left Most Families About the Same
其他题名Analysis of the Tax Cuts and Jobs Act and Options to Benefit More Low- and Middle-Income Families with Children
Elaine Maag
发表日期2019-08-16
出版年2019
语种英语
概述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 all families owe less tax now than they would have absent the TCJA. But for low- and middle-income families, the net
摘要
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 all families owe less tax now than they would have absent the TCJA. But for low- and middle-income families, the net benefit from the TCJA is often far lower than might be expected. For very low–income families, the benefit of the new tax law is as little as $75.

Policymakers could increase benefits for low-income families by (1) allowing the full $2,000 credit to be received as a refund; (2) phasing the credit in as soon as a person has earnings, rather than requiring that a parent has earned at least $2,500 as is the case under current law; (3) phasing in the credit more quickly than under current law; or (4) providing the full credit without any phase in.
主题Taxes and Budget ; Poverty, Vulnerability, and the Safety Net ; Families
URLhttps://www.urban.org/research/publication/shifting-child-tax-benefits-tcja-left-most-families-about-same
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/480696
推荐引用方式
GB/T 7714
Elaine Maag. Shifting Child Tax Benefits in the TCJA Left Most Families About the Same. 2019.
条目包含的文件
文件名称/大小 资源类型 版本类型 开放类型 使用许可
shifting_child_tax_b(466KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Elaine Maag]的文章
百度学术
百度学术中相似的文章
[Elaine Maag]的文章
必应学术
必应学术中相似的文章
[Elaine Maag]的文章
相关权益政策
暂无数据
收藏/分享
文件名: shifting_child_tax_benefits_in_the_tcja_left_most_families_about_the_same_0.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。