Elaine Maag is a senior research associate in the Urban-Brookings Tax Policy Center at the Urban Institute, where she studies income support programs for low-income families and children, with an emphasis on tax policy. Maag codirected the creation of the Net Income Change Calculator, a tool that allows users to understand the trade-offs between tax and transfer benefits, and changes in earnings or marital status. She is currently serving as a member of the National Academy of Social Insurance’s Study Panel on Universal Family care. Previously, she worked at the Internal Revenue Service and Government Accountability Office as a Presidential Management Fellow.