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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…
August 9, 2023
The CTC Work Incentive Works
The expiration of the American Rescue Plan Act at the end of 2021 brought with it the end of the fully refundable Child Tax Credit (CTC). The CTC has since…