Poverty is an important antecedent factor affecting education. One of the most striking characteristics of rural poverty is the extent to which the rural poor work. About 65% of poor nonmetro families have at least one worker, compared to 54% of poor metro families. This report focuses on federal and state policy reforms that would assure poor…

This special report of the Voices for Illinois Children argues that a refundable state earned income tax credit (EITC) would foster employment and reduce taxes for low-income Illinois families. The report maintains that many low-income working families and those beginning the transition from welfare to work confront ongoing poverty despite having…

Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

Paying for care for children or adult dependents takes a large portion of many families' already limited budgets. Yet without such care, married-couple and single-parent families alike have difficulty entering or remaining in the labor force. The tax codes of the federal government and about half the states provide some assistance to families in…

Notes that President Clinton's final budget provides $94 billion of tax relief for American families. Discusses the education tax credit, including the Hope Scholarship and Pell Grant awards; children's health insurance coverage, aimed primarily at low-income children; the child tax credit, aimed at working families; and the capital gains tax cut,…

To determine whether the proposed federal legislation allowing tax credits for private schooling would move closer to achieving the goal of fiscal capacity neutrality, the author reviews the legislation, discusses its effects on students and taxpayers, and proposes a tax credit system that achieves equity for students in both public and private…

The title of this article is the theme of the Child Care Tax Credits Outreach Campaign launched by the National Women's Law Center. It is designed to publicize information about tax assistance for low- and moderate-income families and to provide training to child care providers. Sources of additional information are cited. (LB)

As interest in tuition tax credits has increased, one of the central issues has become the likely loss (or cost) that would result from adopting such a plan. In this paper the author first analyzes the likely independent effects of changes in the four major characteristics of tax credits (scope of eligibility, maximum amount, proportion of costs…

Current proposals to assist middle-income groups with college costs and estimates of the burden to parents in different income groups are considered. Reasons for discontent by middle-income and upper-income groups regarding college costs are considered in relation to the following issues: the demographic squeeze, the temptation to choose high-cost…