Tax: Work and Family

This course will focus on various family-support, safety-net, and anti-poverty programs administered via our tax system at the federal and state levels for the benefit of low-income workers, low-income families and households, and the elderly. Applicable provisions that will be studied include, among others, the Earned Income Tax Credit, the Child Tax Credit, the Dependent Care Tax Credit, the Tax Credit for the Elderly or Disabled, the Health Care Tax Credit, and Educational Tax Credits.

Since these support programs are administered via our tax system, the course will also devote attention to the process of tax return preparation and tax return filing for low-to-moderate income taxpayers. As a byproduct of this overall inquiry, the course will teach the student about the structure of our tax system and about public policy decisions directed to a specific demographic for the attainment of specific social and economic purposes.