Tax credits can also be used to support households with a range of other necessary expenses, from education, to rent, energy assistance, and more. The tax system has also been identified as a potential vehicle for creating an income floor—for example, through a negative income tax credit or dividend to provide a form of universal basic income—to support families. We examine policy and proposals across these areas at the federal, state, and local level, including in New York City, as they continue to emerge.
Research
2023
- Income guarantee policy design: Implications for poverty, income distribution, and tax rates, National Tax Journal—June 2023
2018
- A renter’s tax credit to curtail the affordable housing crisis, The Russell Sage Foundation Journal of the Social Sciences—Feb 2018
2026
2023
2020
- Teenage and young adult dependents left out of cash payments in COVID-19 crisis—May 2020
- Income guarantee benefits and financing: Poverty and distributional impacts—Feb 2020
- Comparing recent income maintenance proposals—Feb 2020
- The case for counting children in a carbon tax dividend plan—Feb 2020
2019