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February 4, 2025

The Family First Act Would Expand Net Income Tax Refunds to Higher Income Families

Some pro-family conservatives are rallying around Rep. Blake Moore’s (R-UT) Family First Act. Relative to a clean extension of the Tax Cuts and Jobs Act, the bill would cost an additional $575 billion over the…

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…

September 19, 2024

Government benefit programs already do a lot to help low income families

Politicians, policy analysts, and advocates have proposed increasing the generosity of the Child Tax Credit (CTC), as a means of providing more resources to low-income families with children. Before deciding…

August 30, 2024

Harris’s Child Tax Credit Plan Punishes Working Families

Vice President Kamala Harris recently announced an economic plan for her presidential campaign. A centerpiece is the transformation of the Child Tax Credit (CTC) into a child allowance. If it…

August 24, 2024

Harris’s Child Tax Credit Proposal Could Backfire, Perpetuating Poverty

A centerpiece of Vice President Harris’ newly released economic plan is a revamped Child Tax Credit, which would send families $6,000 for each newborn and up to $3,600 for older…

May 30, 2024

The Contradictions in Democrats’ Child Tax Credit Expansion Promises

…not only undo that major achievement, it would disproportionately harm low-income families for whom work is central to escaping poverty for good. Instead, as AEI’s Kevin Corinth, Bruce Meyer, and…

May 16, 2024

Critiquing Bastian (2022, 2023, 2024, and forthcoming):On Child Tax Credit Reform and the Sensitivity of Single Mothers to Work Incentives

…making the ARPA CTC permanent would lead nearly 1.5 million parents to leave employment, most of them lower-income single mothers. (Corinth et al., 2021/22) Read the entire working paper here….

April 9, 2024

The Child Tax Credit: My Long-Read Q&A with Kevin Corinth

…raising children. The CTC of today, however, differs starkly from its pre-pandemic structure. Many economists, including Kevin Corinth, think that the post-pandemic changes were a step in the wrong direction. Corinth

April 8, 2024

The $1,000 Tax Hike on Middle-Class Families

When Americans file their taxes in the coming weeks, one group will be singled out for a tax hike: middle-class families with children. This April, a family with three children making…

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…