ERIC Number: ED263980
Record Type: Non-Journal
Publication Date: 1985-Oct
Reference Count: N/A
Tax Policy: How Do Families Fare? A Report of the Select Committee on Children, Youth, and Families. House of Representatives, Ninety-Ninth Congress, First Session.
Congress of the U.S., Washington, DC. House Select Committee on Children, Youth, and Families.
The eight papers contained in this document focus on those tax provisions most directly affecting families and children. Questions addressed include the following: (1) Since the enactment of the first permanent income tax in 1913, how have tax laws affecting families evolved in response to changes in economic and demographic conditions? (2) Relative to prior years, does the current tax code penalize families with children? (3) At what level of income do families make the greatest use of the child care credit? (4) Will families with incomes below the poverty line continue to be subjected to income tax? (5) Under current law and in the various reform proposals, are married couples penalized relative to single taxpayers? (6) Are single heads of household penalized relative to married couples? (7) Are two-earner couples penalized relative to one-earner families? (8) Are large families treated equitably in relation to smaller families? (9) Will decisions to enter or leave the work force be affected by provisions of current tax reform proposals? (10) How do U.S. tax and income transfer systems compare to those in other countries? (11) Would a new "value added tax" treat all families fairly? An introduction notes that these papers do not include analysis of the Treasury II proposal, and that some of the original reform proposals which are included have been modified; modifications are noted where appropriate. (RH)
Descriptors: Comparative Analysis, Family Characteristics, Family (Sociological Unit), Family Structure, Federal Government, Finance Reform, Financial Policy, Poverty, Tax Credits, Taxes
Superintendent of Documents, U.S. Government Printing Office, Washington, DC 20402 (Stock No. 052-070-06068-9, $3.75).
Publication Type: Legal/Legislative/Regulatory Materials; Speeches/Meeting Papers
Education Level: N/A
Authoring Institution: Congress of the U.S., Washington, DC. House Select Committee on Children, Youth, and Families.