Matching Timing To Need: Refundable Tax Credit Disbursement Options

Refundable tax credits are powerful tools for advancing economic security and opportunity, reducing poverty, and improving the lives of families in need. Despite their successes, these tax credits are limited by a key misalignment: unaffordable living expenses, unstable pay, and persistent hardship are experienced consistently or unpredictably throughout the year, unlike the single annual tax credit disbursement. This report provides a framework for policymakers and advocates seeking to create periodic payment options that align tax credit disbursement timing to need and advance economic, racial, and gender equity. The report also outlines specific periodic payment design recommendations for the Earned Income Tax Credit and Child Tax Credit, including flexible disbursement options.

Evaluating the Accuracy of the Decennial Census: A Primer on the Fundamentals of Census Accuracy and Coverage Evaluation

It is perhaps more important today than ever for stakeholders to understand the key approaches and methods for measuring the accuracy of the decennial census. The 2020 Census faces extraordinary challenges that will impact its fairness and accuracy. The likely consequences may skew political representation and the allocation of federal funds for the next decade and affect an array of other crucial uses of census data. To help stakeholders better engage in public discussions of census accuracy and related actions, this preliminary report introduces measures and methods for evaluating census accuracy, assesses their relative strengths and weaknesses, and provides key historical context needed for interpreting the results of the census.

Count People Where They Are: Census Miscounts Undermine Essential Funding for Homelessness Prevention

The Census Bureau has struggled to accurately count people experiencing homelessness in decennial censuses. Due to the unprecedented challenges of conducting the 2020 Census during the COVID-19 pandemic, people experiencing homelessness were likely undercounted and miscounted at even higher rates than in previous decades. These undercounts and miscounts may undermine the fair allocation of federal funding for public programs and services—such as the Supplemental Nutrition Assistance Program and Section 8 Housing Choice Vouchers—that help people experiencing homelessness attain a decent standard of living. This report, published jointly with the Center for American Progress and the National LGBTQ Task Force, explains why the 2020 Census may have undercounted people experiencing homelessness, outlines consequences for public programs, and offers preliminary recommendations for how to improve counts of people experiencing homelessness for the 2030 Census.

Driving Home Costs Beyond Tuition: A New Look at Older Students’ Challenges Affording Housing

For many students, the real cost of college is even higher than commonly understood. Although rising tuition costs limit college affordability, living costs—such as housing, food, and transportation—are equally essential for students striving to afford and complete college. This report examines older students’ particular challenges to college completion, describes how current measurements of costs beyond tuition do not adequately reflect older students’ experiences, and offers new estimates of older students’ spending on housing, which is typically the single greatest cost older students face.

Libraries’ Guide to the 2020 Census

GCPI and the American Libraries Association created a resource guide for librarians to use in supporting a fair and accurate count in the 2020 Census. Ensuring an accurate count of everyone in the 2020 Census is crucial for the appropriate distribution of federal funding and for reapportionment. Libraries can play an important role by answering questions about the census, providing access to internet-connected computers, helping to fight misinformation, and more.

A Tax Code for the Rest of Us: A Framework & Recommendations for Advancing Gender & Racial Equity Through Tax Credits

This report, published jointly with the National Women’s Law Center, offers a new vision for a tax code that works for women, people of color, and low- and moderate-income families. Centuries of racist, sexist policy choices and discrimination have created significant barriers for women and people of color to build the kind of wealth our tax code now rewards. At the same time, insufficient tax revenues—exacerbated by tax breaks for the wealthy and corporations—constrain budgets for programs that help people afford their basic needs. The paper proposes a framework to help policymakers, advocates, and the public evaluate when and how refundable tax credits can advance equity, economic mobility, and opportunity for all.