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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 |
URL | https://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 |
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