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With the spread of the COVID-19 pandemic in 2020, large portions of the world’s workforce shifted to homeworking, joining hundreds of millions of other workers who had already been working from home for decades. Given the continued struggle to improve the rights and working conditions of those who work at home and the renewed interest in working from home as a result of the COVID-19 pandemic, this report seeks to improve understanding of home work and to advance guidance on policies that can pave the way to decent work for homeworkers both old and new.
President Joe Biden’s COVID-19 relief package, the American Rescue Plan, includes a significant expansion of the Child Tax Credit (CTC). The proposal provides a $125 billion boost in funding for the program, which would double the size of the existing federal credit for households with children. This infographic explains the benefits of this expansion and their potential impact on different racial and income groups.
Racial justice, economic justice, climate justice, and health justice all require tax justice. The United States does not raise enough tax revenue to fund the basic needs of its people or environment, leading to income inequality, racial wealth gaps, and negative health and climate outcomes. To address this issue, this report proposes several solutions at the federal, state, and local level: the government should enact progressive personal income taxes, eliminate revenue-raising through fines and fees, eliminate tax giveaways, subsidies, and deductions, update sales tax bases to reflect where money is spent today, and more.
The United States needs to address growing inequality and raise more revenue to fund critical public investment. One way to accomplish both goals is to enact legislation that raises taxes for high-income or high-wealth households. This infographic includes figures that demonstrate the following four points: the U.S needs to address inequality, the U.S needs more revenue, the U.S tax system is not solving these problems now, and the public supports using progressive taxes to solve these problems.
Examining tax laws only in the context of class is a “colorblind” approach to tax and economic policy that ignores how tax policies affect communities based on race. Historical instances of explicitly racist tax policies, such as the slave tax, continue to impact state and local tax systems. Additionally, housing, education, and criminal justice policies have contributed to white wealth accumulation and depressed the abilities of communities of color to acquire wealth on the same scale. Dismantling policies that unfairly perpetuate white economic advantage requires understanding forces that created such advantages and how they remain ingrained through current policies. Acknowledging the racially differential impacts of tax policies is necessary in building equitable and sustainable tax systems.
A federal wealth tax on the richest 0.1 percent of Americans is a viable approach for Congress to raise revenue and address rising inequality. This report outlines reasons why the United States needs a federal wealth tax to achieve these goals, as opposed to federal tax policies that continue to almost exclusively tax income. Additionally, this report also identifies and refutes the two most common arguments against a federal wealth tax: claims that wealth is too difficult to measure precisely, and claims that a federal wealth tax would be unconstitutional.
Compared to non-LGBT people, LGBT people appear to be more likely to face housing unaffordability, experience homelessness, and be renters (rather than homeowners). LGBT people face an array of stigma and discrimination across their life course that undermines their ability to have stable, safe, and affordable housing. Despite evidence of widespread discrimination and its harms, federal, state, and local law provide minimal protections against anti-LGBT discrimination in housing, lending, and social services—leaving the majority of LGBT people without clear legal recourse when they face bias because of their sexual orientation or gender identity. In response, this report provides policy recommendations to address the variety of challenges that the LGBTQ community faces regarding housing.
LGBTQ people in the United States report high rates of food insecurity. Through questionnaire data and in-depth interviews with low-income LGBTQ people, this report documents their experiences with food insecurity, the challenges they face when accessing and using programs designed to alleviate food insecurity, and how their experiences with food insecurity differ across key demographic groups within the LGBTQ community.
Progressive taxation requires the rich to pay a higher share of their income in taxes than poor people. This infographic shows that America’s tax system is only moderately progressive through a series of charts depicting the share of total taxes paid across income groups and tax rates before and after the 2017 Tax Cuts and Jobs Act (TCJA). There are many opportunities federal, state, and local governments can take in order to make it significantly more progressive, including repealing provisions of TCJA or addressing problems in the federal tax code that predated TCJA.
Corporations often compensate their CEOs and other top employees with stock options, which are contracts allowing the option holder to purchase the company’s stock at a set price for a fixed period. This is a problem because they allow corporations to report a much larger expense for this compensation to the IRS than they report to investors. Thus, corporations can report larger profits to investors, protecting or driving up the value of their stock, but smaller profits to the IRS, driving down their tax liability. This results in a stock option book-tax gap, the difference between how costs are reported on corporate books for financial accounting purposes versus how costs are reported on corporate tax returns for tax purposes, which has enabled corporations to avoid paying billions in federal and state income taxes. This report provides proposals to eliminate the book-tax gap and outlines the problems eliminating it would fix.