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October 18, 2024
Pro-Marriage Conservatives Should Reject a Per-Child Phase-In of the Child Tax Credit
…In light of already substantial marriage penalties and growing evidence that marriage matters for low-income families and communities, conservatives should rethink policy recommendations that would make our tax code less…
September 11, 2024
Doing Right by Kids: A Book Event
…more than ever, the Manhattan Institute’s Kay S. Hymowitz advocated for increased workforce and apprenticeship training for working-class men, and AEI’s Matt Weidinger described some of the safety net’s perverse…
August 29, 2024
The Distribution of Social Capital across Individuals and its Relationship to Income
…measure of income. We find that social capital increases with income but at a decreasing rate. The source of income matters, as an extra $10,000 in market income is associated…
April 9, 2024
The Child Tax Credit: My Long-Read Q&A with Kevin Corinth
…get no matter what. So the Wyden-Smith bill does not go there, but it goes part of the way there and I think it sets up a negotiating position. If…
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…
January 31, 2024
The Wyden-Smith Child Tax Credit and Work: Responding to Critics
…Matt Weidinger, recently released an analysis of the incentives built into one overlooked feature of the CTC reforms proposed in the bill—the so-called “look-back” provision. This policy change would allow…
January 29, 2024
Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children
…children. (In general, the phase-in rate would be 15 percent times the number of dependent children.) In a recent paper, we (with our coauthors Angela Rachidi and Matt Weidinger) provided the…
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
COSM scholars and AEI affiliates include some of the nation’s foremost experts on poverty measurement. On October 17, COSM gathered several of these scholars to provide a primer on opportunity…
October 5, 2023
Changing the Official Poverty Measure Would Help Rich States and Hurt Poor States
…producing independent and apolitical statistics. Aside from these process related issues, policymakers should be concerned about this matter for two additional reasons. First, as already noted making the SPM the…