Budges and Taxes

Closing budget deficits is not always the optimal fiscal policy in the short term  or the medium term. Instead, budgets should simply be seen as a tool with which to boost living standards. Sometimes policy needs to move the budget toward a deficit to achieve this; at other times, the budget needs to be moved closer to a balance or surplus.

Reducing budget deficits is too often presented as a key budgetary challenge. Defining fiscal policy this way in the present economic environment, however, is simply bad economic analysis. Instead, the most pressing economic task should be viewed as finally securing a durable return to genuine full employment.

Publications

New Mexico’s Working Families Tax Credit

Our economy is strongest when people have money to spend and, while the rest of the nation is recovering from the recession, New Mexico is still struggling to attract good-paying jobs. When people work full time and still don’t earn enough money to cover the basics, our economy is not at its healthiest. Tax credits for low- and moderate-income working families are one common-sense way to spur economic activity and put money in the hands of consumers who will spend it, particularly when wages are low.

In New Mexico, the Working Families Tax Credit is one of the most sensible parts of our tax code: it encourages work, helps to raise hard-working families out of poverty, and benefits almost 300,000 children, while also pumping millions of dollars back into local communities. Increasing the credit is a smart investment in New Mexico’s businesses, working families, and future.

Strengthening Pathways to the Middle Class

Working full time, year round is not enough to guarantee a middle-class standard of living. Nearly one in five working Iowa families, in fact, does not earn enough to meet basic needs. There are a number of things that could be done to help such families move into the middle class. Policies are needed to improve both the demand-side and the supply-side of the labor market. On the demand side, we need more middle-class jobs with decent wages and benefits. On the supply side, we need more workers with the education and skills needed to qualify for most good-paying jobs.

What we focus on here, however, is a set of policies called work supports that help low-wage working families survive and keep their children out of poverty, and that provide a stepping stone to a better education and a better job. We lay out a set of policies to strengthen these pathways to the middle class:
• Reform Iowa’s Child Care Assistance program to eliminate a huge disincentive called the cliff and to make it more effective as a help to parents trying to improve their skills and raise their wage level.
• Expand the Earned Income Tax Credit to provide even stronger support to low-wage workers, encourage more work effort, and keep children out of poverty.
• Expand the Child and Dependent Care Credit to cushion the loss of Child Care Assistance.

These reforms should be combined with education policies that ensure future generations of Iowans receive a quality and affordable education, from preschool through post-secondary institutions. This will require expansion of the universal preschool program, support of K-12 education through adequate funding of state foundation aid, and continued efforts to make post-secondary education more affordable by restraining tuition growth.

Georgia Work Credit an Ambitious Yet Affordable Investment

Georgia is missing out on a time-tested tool that helps hardworking families, boosts small businesses and strengthens local economies. Twenty-six states and the District of Columbia give a critical boost to families that work but struggle to make ends meet through a s­­­­tate Earned Income Tax Credit (EITC). For full details on the case for enacting a state EITC in Georgia, see A Bottom-Up Tax Cut to Build Georgia’s Middle Class.

Enacting a state EITC, or Georgia Work Credit, would be an ambitious investment in more than 1 million families striving to break the cycle of poverty and ascend the economic ladder. As with any other public investment, it carries a cost in lost state revenue. That cost depends on two factors. First, the size of Georgia’s state match. Most state EITCs are set at a percentage of the federal credit, ranging from a low of 3.5 percent in Louisiana to a high of 40 percent in Washington, D.C. Second, lawmakers can choose whether a Georgia EITC is refundable or non-refundable. In all but three states with an EITC, lawmakers chose the refundable option to let working families keep the full value of the credit even if it exceeds their state income taxes.

Moving Maine Students to the Head of the Class

This November, Maine voters will consider a ballot initiative (Question 2) that rolls back recent tax breaks for the wealthy and dedicates this revenue toward additional state level resources for schools. The Maine Center for Economic Policy (MECEP) examined the context for this initiative, its potential to promote tax fairness, and its capacity to improve educational outcomes and workforce readiness of Maine

Tens of millions of dollars in recent tax breaks compromise state capacity to invest in education. As a result of income tax cuts since 2011 that largely benefit wealthy households, Mainers will lose $297 million in state revenue in 2017 that would have been available for education funding. As the state’s contribution to education has decreased, local costs have increased—an average of $180 million a year. Shortchanging schools at the state level has a wide range of negative consequences for Maine students, businesses, and communities including: widening of the opportunity gap between students in high- and low-income communities; putting education quality at risk; hurting employers who struggle to find workers with skills their businesses need; compromising the fairness of Maine’s tax system; and making it harder for communities to thrive.