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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…

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 increase the rate at which the refundable portion of the credit phases in, from the current 15% rate applied to all families to 15% times…

March 4, 2024

The state of the union isn’t strong because of the state of our unions

Thomas Jefferson, the nation’s third president, is justly famous for underlining the importance of “Life, Liberty and the pursuit of Happiness” for our new nation in the Declaration of Independence. But as we close in on the forty-sixth president’s 2024 State of the Union address in less than a week, we must face this fact:…