Anti-Poverty Tax

Catalog description

This course introduces the relationship between state and federal anti-poverty measures and state and federal tax laws and procedures. Significant emphasis is placed on the substantive anti-poverty measures provided through the federal tax code, including the earned income tax credit and the child tax credit, but attention will also be given to other federal programs, state credits, and structural issues under state and federal law that promote or prevent anti-poverty spending. The class will introduce students to the current design of those programs and to the existing literature evaluating their efficacy and potential reform options. The course will also provide information on free tax-preparation services that are available to low-income clients to help them obtain the assistance to which they are entitled without paying service providers.