Brief Providing Federal Assistance for Low-Income Families through the Tax System
Subtitle
A Primer
Frank Sammartino, Eric Toder, Elaine Maag
Display Date
File
File
Download
(204.97 KB)

Add Urban on Google
The federal income tax system has been used in a number of ways to promote favored forms of consumption and investment and to help selected groups of taxpayers. Since the mid-1980s, Congress has increasingly used the federal tax code to support social programs. This trend is likely to continue. We document provisions of the tax code that are aimed at low-income families including their history and recent changes. We also provide a review of literature surrounding the effect of these provisions. Finally, we discuss important differences in spending and tax programs. Understanding tax programs targeted toward low-income families is particularly important at a time when spending programs are being scaled back.
Research and Evidence Tax and Income Supports Upward Mobility
Expertise Upward Mobility and Inequality Taxes and the Economy
Tags Fiscal policy Individual taxes Federal budget and economy