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Flow-Through Business Income as a Share of AGI (Article/Tax Facts)
Joseph Rosenberg

This Tax Fact documents the increasing share of flow-through business income as a percentage of adjusted gross income (AGI) reported on individual income tax returns. In 2012, net income from sole proprietorships, partnerships, and S corporations totaled nearly $840 billion and accounted for more than 9 percent of total AGI.

Posted to Web: September 29, 2015Publication Date: September 29, 2015

The $300 Billion Question: How Should We Budget for Federal Lending Programs? (Research Report)
Donald Marron

Student loans, mortgage guarantees, and other lending programs create special challenges for federal budgeting. Under official budget rules, these programs are projected to bring in $200 billion over the next decade. Under an alternative, favored by many analysts, they appear to lose $100 billion. That $300 billion disparity confuses policy deliberations. In this report, Donald Marron proposes a new budgeting approach, known as expected returns, that would eliminate this confusion. The report critically reviews today’s budgeting approaches, identifies their flaws, and demonstrates how expected returns would improve budgeting for federal lending.

Posted to Web: September 29, 2014Publication Date: September 29, 2014

A Better Way to Budget for Federal Lending Programs (Policy Briefs)
Donald Marron

Policy analysts have long debated how best to budget for student loans, mortgage guarantees, and other federal lending programs. Under official budget rules, these programs appear highly profitable; under an alternative, favored by many analysts, they appear to lose money. That discrepancy confuses policy deliberations. In this brief, Donald Marron proposes a new budgeting approach, known as expected returns, that would eliminate this confusion. Unlike existing approaches, expected returns accurately reports the fiscal effects of lending over time and provides a natural way to distinguish the fiscal gains from bearing financial risk from the subsidies given to borrowers.

Posted to Web: September 29, 2014Publication Date: September 29, 2014

Joint SNAP and Medicaid/CHIP Program Eligibility and Participation in 2011 (Research Report)
Laura Wheaton, Victoria Lynch, Pamela J. Loprest, Erika Huber

More than one-third of all children were eligible for both Supplemental Nutrition Assistance Program (SNAP) and Medicaid/Children’s Health Insurance Program (CHIP) benefits in 2011, the most recent year of data available. Far fewer adults were jointly eligible. Reasons for the difference include children’s high poverty rates and state eligibility policies. However, joint participation rates (the percent of eligibles receiving benefits) suggest that many eligibles were not participating. In four out of five of states with available data, less than three-quarters of those jointly eligible (adults and children) were receiving both benefits. Efforts to streamline and integrate application systems have the potential to improve program reach to families in need.

Posted to Web: September 29, 2014Publication Date: September 29, 2014

Implementation of the Affordable Care Act: Cross-Cutting Issues (Research Report)
Sabrina Corlette, Kevin Lucia, Sandy Ahn

During the transition to new health insurance marketplaces, insurers revamped their approach to network design, and many now offer narrower provider networks. Researchers assessed network changes and efforts at regulatory oversight in six states. Researchers found that insurers made significant changes to the networks of their individual market plans. Insurers and state officials reported confusion about which plan networks included which providers, but most received few complaints about consumers' ability to obtain in-network services. While half these states have taken action to improve provider directories, it appears unlikely that states will dramatically change network standards, at least in the short-term.

Posted to Web: September 24, 2014Publication Date: September 24, 2014

Who Benefits from Asset-Building Tax Subsidies? (Fact Sheet / Data at a Glance)
C. Eugene Steuerle, Benjamin H. Harris, Signe-Mary McKernan, Caleb Quakenbush, Caroline Ratcliffe

Tax subsidies for asset building totaled $384 billion in 2013, with the vast majority going toward subsidizing homeownership and retirement saving. This factsheet summarizes distributional estimates of major tax subsidies for homeownership, retirement saving, and higher education. Low- and moderate-income households benefit very little from these subsidies. For example, about 70 percent of the mortgage interest deduction and employer-sponsored retirement plan subsidies go to the top 20 percent of tax payers while the bottom 20 percent receive less than one percent. Upper-income households, which likely require less incentive to save, may merely shift assets from unsubsidized to subsidized accounts.

Posted to Web: September 24, 2014Publication Date: September 24, 2014

Summary of and Comments on Exempt Organization Provisions of the Tax Reform Act of 2014 (Presentation)
Roger Colinvaux

The slides summarize the content of and provide detailed commentary on the exempt organization provisions of the Tax Reform Act of 2014, a discussion draft released February 26, 2014 by Dave Camp, Chairman of the Ways and Means Committee, including changes to the charitable deduction, unrelated business income tax, penalty and excise tax regimes, and administrative provisions. The slides find that several themes emerge: the charitable deduction is supported by a base-defining theory, unrelated businesses should be discouraged, compliance by exempt organizations is problematic, the law is too complex, and the tax exemption for investment income is too broad.

Posted to Web: September 24, 2014Publication Date: July 21, 2014

Interim Outcome Study Report: National Implementation Evaluation of the Health Profession Opportunity Grants (HPOG) to Serve TANF Recipients and Other Low-Income Individuals (Research Report)
Pamela J. Loprest, Allison Stolte

The Health Profession Opportunity Grants (HPOG) Program funds training programs in high-demand healthcare professions, targeted to Temporary Assistance for Needy Families (TANF) recipients and other low-income individuals. This report is part of the HPOG National Implementation Evaluation (NIE) and provides interim results on the key outcomes of HPOG healthcare training completion and employment, as well as on participants’ pre-training activities and receipt of support services and employment assistance. This study includes 27 HPOG grantees and the report provides information about the first 12 months of HPOG participation for 8,634 individuals.

Posted to Web: September 24, 2014Publication Date: September 11, 2014

Data Appendix to Kids' Share 2014: Report on Federal Expenditures on Children through 2013 (Data)
Ellen Steele, Julia Isaacs, Heather Hahn, Sara Edelstein, C. Eugene Steuerle

This appendix to Kids' Share 2014: Report on Federal Expenditures on Children through 2013 details the methodology used in our annual comprehensive analysis of trends in federal spending and tax expenditures on children. It describes our selection of programs to include in our analysis, our data sources, and the methodology used to estimate the percentage of program expenditures that went to children.

Posted to Web: September 24, 2014Publication Date: September 24, 2014

Urban Institute Joins Cooperative Effort with the City of Seoul to Advance Research on Social Innovation and Human Development (Press Release)
Urban Institute

Today, the Urban Institute announced a cooperative effort with the City of Seoul, Korea, to advance research on social innovation and human development in Seoul. The effort will launch with a workshop in Seoul to identify key research themes, discuss data and methodological approaches, and outline a research program.

Posted to Web: September 24, 2014Publication Date: September 24, 2014

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