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State Low-Income Tax Relief: Recent Trends

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  • Johnson, Nicholas

Abstract

Although efforts to relieve state tax burdens on poor families are not new, the nature of such tax relief changed in the 1990s. Previous decades, tax relief focused on sales or property taxes. More recently, states have enacted refundable income tax credits, particularly work-related provisions such as Earned Income Tax Credits and child care credits. Such credits reduce poor families' overall tax burdens, lift incomes above the poverty line, and create positive work incentives that complement states' welfare reform efforts. New federal rules allowing such credits to be partially funded with federal dollars are likely to extend these trends.

Suggested Citation

  • Johnson, Nicholas, 2000. "State Low-Income Tax Relief: Recent Trends," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 403-416, September.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:3:p:403-16
    DOI: 10.17310/ntj.2000.3.06
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    References listed on IDEAS

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    1. David T. Ellwood, 1999. "The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements," JCPR Working Papers 124, Northwestern University/University of Chicago Joint Center for Poverty Research.
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    Cited by:

    1. Nicole Simpson & Jill Tiefenthaler & Jameson Hyde, 2010. "The Impact of the Earned Income Tax Credit on Economic Well-Being: A Comparison Across Household Types," Population Research and Policy Review, Springer;Southern Demographic Association (SDA), vol. 29(6), pages 843-864, December.

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