Skip to main content

Research Archive

Welcome to Our Research Archive

Search and filter by content type, issue area, author, and keyword

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 amount as the maximum non-refundable CTC. Second, it would begin indexing the maximum non-refundable CTC with inflation. Third, it would apply a one-year lookback for…

July 28, 2023

It Really Is More Expensive to Give Everyone $1 Than to Give Some People $1

In a piece from last year, Matt Bruenig of the People’s Policy Project argues (in the title of the piece) “Universal Benefits Cost Less Than Means-Tested Benefits.” He lays out his central claim in the following passage: Korpi and Palme accept the idea that, for a given welfare budget, targeted programs reduce inequality and poverty more than…