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Research Archive

October 18, 2024

Pro-Marriage Conservatives Should Reject a Per-Child Phase-In of the Child Tax Credit

Earlier this week, scholars from the Ethics and Public Policy Center, the Niskanen Center, and other right-of-center organizations issued a memo calling for pro-family tax reforms during the upcoming debate over the future of the Tax Cuts and Jobs Act. While reasonable arguments can be made for most of their proposed reforms, their recommendation to phase in…