The EITC represents a considerable investment in immigrant neighborhoods, totaling $6.7 billion in tax year 1999. This study finds that these communities access the credit at significant rates, but that their low-income taxpayers appear more likely to use commercial tax preparers. To further...

The Saver's Credit, enacted in 2001, provides a government matching contribution, in the form of a nonrefundable tax credit, for voluntary individual contributions to 401(k)-type plans, IRAs, and similar retirement savings arrangements. This paper provides background on the evolution and design...

The saver's credit, enacted in 2001 as part of the Bush administration's tax cut legislation, provides a government matching contribution for voluntary individual contributions to 401(k) plans, individual retirement accounts (IRAs), and similar retirement savings arrangements. It is the first...

In a contribution to Politico, Bill Gale and Ben Harris discuss a tax holiday on repatriated funds.

In a contribution to The New Republic, TPC Affiliate, Henry Aaron, discusses the meaning of tax reform in today's political climate.

In a contribution to the Christian Science Monitor, Donald Marron argues for eliminating the U.S.'s debt limit.

In a contribution to the Christian Science Monitor, Donald Marron argues for a new way of approaching the U.S.'s budget woes.

This year marks the 100th Anniversary of California's initiative process. In 1911, California famously adopted the direct initiative process and ballot box decision-making has become almost as synonymous with the Golden State as beaches, hi-tech innovation, and Hollywood. While 75% of voters in...

This year marks the 100th Anniversary of California's initiative process. In 1911, California famously adopted the direct initiative process and ballot box decision-making has become almost as synonymous with the Golden State as beaches, hi-tech innovation, and Hollywood. While 75% of voters in...

The diversity of state programs makes comparison of fiscal activities across states and over time difficult. This paper compares ongoing surveys that provide data about state revenues and expenditures from the Census Bureau, National Association of State Budget Officers, National Conference of...