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http://www.researchforum.org/project_general_209.html |
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State Tax Policy and Child Poverty in New Mexico
General Information
View a brief abstract of this project.
| Evaluator(s) |
New Mexico Advocates for Children and Families |
| Investigator(s) |
Kelly O'Donnell
(New Mexico Human Services Department)
Kate Krause (New Mexico Advocates for Children and Families) |
| Domain |
Income Security/TANF |
| Status | Completed with continuing analysis |
| Duration | Sep 1999 - Jan 2000 |
| Type |
Policy Analysis |
| Program/Policy Description | This project takes advantage of the wealth of data provided to the state of New Mexico by applicants for the state's Low Income Comprehensive Tax Rebate (LICTR). LICTR returns cash to low income New Mexicans, even those with no state tax liability. Roughly 95% of low income New Mexicans apply for LICTR. In doing so they provide detailed information on their sources of income and household composition. Using this extraordinary untapped database, we have constructed a simulation model that allows us to predict, with a high degree of accuracy and detail, the impact on child poverty of different state tax policies, including Earned Income Tax Credits, property tax rebates, child daycare credits, and child support deductions. |
| Notes | This is one of a number of investigations we are undertaking using the LICTR database. Still in its infancy is an examination of post-TANF outcomes using a panel dataset composed of 1997, 1998, and 1999 LICTR returns. |
| Last Updated | 12/12/99 |
| Type of Summary | Unreviewed |
| Contact(s) |
Kay Monaco
New Mexico Advocates for Children and Families 801 Encino PL (T) (505) 244-9505 |
| Submitter(s) |
Kelly O'Donnell (odonnell@unm.edu)
New Mexico Human Services Department Department of Taxation and Revenue 1100 St. Francis Drive (T) (505) 823-9324 |
Populations Studied
| Target Population |
Children Low-income households Rural Populations |
| Subgroups Analyzed |
Single parent families Two-parent families Low-wage workers Children 1-6 Children 7-18 |
| Sample Size and Unit | All 1998 tax returns filed by New Mexicans under 280% of poverty. These 440,000 returns represent over 1,000,000 people, well over half the New Mexico population. Household and individual filer are the units of analysis. |
| Execution | Not reported. |
Sites Studied
New Mexico, including all cities and countiesProgram Components, Policies, and Activities Evaluated
Financial incentives
Eligibility
Administration/Implementation
| Variation in program components across sites? | No |
Outcomes Assessed
Income security
Financial costs and benefits/cost-effectiveness
Policy changes
Types of Studies
| Type | Descriptive/Analytical Study |
| Type | Cost-Benefit Study |
Data Sources
| Source | Administrative data |
Findings Available
Interim Cost-benefit FindingsInterim Descriptive/Analytical Findings
Recommendations
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