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February 27, 2024

Options for Improving the Child Tax Credit Provisions in H.R. 7024, the Tax Relief for American Families and Workers Act of 2024

H.R. 7024, the Tax Relief for American Families and Workers Act of 2024, passed the House on January 31, 2024 and now faces an uncertain fate in the Senate. The…

February 8, 2024

CTC Expansion Rooted in Desire to Roll Back Work-based Welfare

…led by our colleagues Kevin Corinth and Scott Winship, the potential negative employment effects from the proposed lookback policy are notable. We estimated a net employment reduction from a permanent…

January 19, 2024

The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement

Abstract Senior House and Senate tax committee leaders agreed to a framework for modifying the Child Tax Credit on January 16, 2024. The most consequential reform would eliminate the Child…

October 17, 2023

Understanding Poverty Measurement

…Burkhauser then discussed the history of poverty measurement, the weaknesses of the official poverty measure, and what an improved measure indicates about our success in reducing poverty. Next, Kevin Corinth

July 2, 2021

Addressing the Shortcomings of the Supplemental Poverty Measure

Key Points The Supplemental Poverty Measure (SPM) partly improves on the Official Poverty Measure but still suffers from several shortcomings that limit its usefulness as an effective poverty measure. The…