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March 28, 2024

An Early Look at the Child Tax Credit Changes in the Tax Relief for American Families and Workers Act of 2024

Abstract The Tax Relief for American Families and Workers Act of 2024, which the US House of Representatives passed on January 31, 2024, and the Senate is now considering, would…

February 7, 2024

Child Tax Credit Bill Would Increase Marriage Penalties for Working Single Mothers

H.R. 7024, the Tax Relief for American Families and Workers Act of 2024, was passed by the House last week and is now moving to the Senate for consideration. The…

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…

January 29, 2024

Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children

The Wyden-Smith proposed tax legislation would make four changes to the Child Tax Credit (CTC). First, it would increase the cap on the refundable portion of the CTC, eventually to the same…

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 31, 2023

It Takes Two

It is indisputable that children are better off living with two nurturing parents who are in a stable, loving relationship compared to any other living situation. But it gets more…

October 5, 2023

Do 60 Percent Of American Workers Have Insecure Jobs?

American Compass has a new survey out in which it finds, among other results, that “only 40 percent of workers have secure jobs.” This is the latest attempt by the…

June 15, 2022

Second Time’s the Charm?

Early last year, Senator Mitt Romney proposed a new approach to family policy that exposed some significant rifts among right-leaning policy wonks who care about fighting poverty and supporting family formation….