Maag, Elaine; Steuerle, C. Eugene; Chakravarti, Ritadhi; … - In: National Tax Journal 65 (2012) 4, pp. 759-82
High marginal tax rates can make moving above poverty very difficult for low-income families. These high tax rates result from increasing direct taxes (both state and federal) as well as decreasing transfer payments (including both Supplemental Nutrition Assistance Program benefits and Temporary...