Extending Tax Credits for Low-Income Families (July 19, 2010) Elaine Maag discusses why policymakers should be thinking hard about low-income families with children and the tax code.
The Impact of the Bipartisan Tax Fairness and Simplification Act of 2010 (July 14, 2010) The Wyden-Gregg tax reform proposal would represent a broad reform of the federal income tax system. This paper examines the plan's impact on individuals' effective marginal tax rates (EMTR), the incremental amount of tax owed on an additional dollar of income.