Impact of the Federal Income Tax on Poverty: Before and After the 2017 Tax Revision ('TCJA'; P.L. 115-97) [October 17, 2019] [open pdf - 2MB]
From the Introduction: "This report is structured to first provide a brief overview of the major federal income tax provisions that affect lower-income individuals and families, including a comparison of how these provisions changed under the TCJA [Tax Cuts and Jobs Act]. The report then provides an analysis of how the pre-TCJA federal income tax affected poverty, followed by a comparison of how the post-TCJA federal income tax affected poverty. The report concludes with some observations on the benefits and limitations of the federal income tax system and refundable tax credits in reducing poverty."
CRS Report for Congress, R45971
Congressional Research Service: https://crsreports.congress.gov/