ERIC Number: ED399633
Record Type: RIE
Publication Date: 1996-Jun
State Tax Relief for the Poor. State Fiscal Brief No. 37.
Liebschutz, David S.; Gold, Steven D.
This brief summarizes some of the highlights of the book "State Tax Relief for the Poor," by David S. Liebschutz and Steven D. Gold. It examines the policies that states can adopt to provide tax relief for the poor. Although poor families are generally exempt from the federal income tax, they still pay a large amount of taxes to state and local governments. The book explains the major differences among the various policy options for relieving the taxes of poor persons. It also describes nine desirable features of tax-relief provisions, five major alternatives for relieving income taxes of low-income households, changes in tax relief for the poor since 1987, and eight guidelines for tax relief. Findings indicate that nearly all states have some form of tax relief aimed specifically at low-income residents. Property-tax relief is a common form of tax relief, though most programs have not changed since the mid-1980s. Six states added earned income tax credits (EITC) between 1987 and 1996. Most states have not changed their major tax provisions sufficiently to compensate for inflation since 1987. Two tables are included. (LMI)
Publication Type: Book/Product Reviews
Education Level: N/A
Authoring Institution: State Univ. of New York, Albany. Nelson A. Rockefeller Inst. of Government. Center for the Study of the States.
Note: Tables contain very small print.