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March 4, 2024

Social conservatives who care about marriage should think twice about a “per-child” refundable Child Tax Credit

The United States Senate is currently debating H.R. 7024, a House-passed bill that would modify the Child Tax Credit (CTC) in several ways. One of the most consequential changes would…

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

The Wyden-Smith tax bill under consideration in the House has rekindled a debate about the Child Tax Credit (CTC) and work incentives. We, along with our colleagues, Angela Rachidi and…

January 30, 2024

How Sensitive Are Single Mothers’ Work Decisions to a Change in Incentives? Correcting Misperceptions of the Evidence

Let’s start with a table. (With apologies to our mobile audience…) Evidence on Extensive Margin Employment Elasticities for Single Mothers   Reported Revised Consistent w/ 0.75? Notes Reviews or Based…

October 5, 2023

Changing the Official Poverty Measure Would Help Rich States and Hurt Poor States

In this post I discuss the policy implications of declaring the Supplemental Poverty Measure the new official measure, an action that could be taken unilaterally by the Director of the…