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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…

February 22, 2024

The Workforce/Middle-Income Housing Tax Credit

…Housing Center 9:20 a.m. Panel I: Deep Dive into the Low-Income Housing Tax Credit and Middle-Income Housing Tax Credit Panelists: Kevin Corinth, Deputy Director, Center on Opportunity and Social Mobility,…

February 14, 2024

Debate: The Future of Family Policy

…moderates a debate between Kevin Corinth of the American Enterprise Institute and Patrick T. Brown of the Ethics and Public Policy Center on the merits of the proposal. What are…

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…

February 2, 2024

Has Intergenerational Progress Stalled? Income Growth over Five Generations of Americans

Abstract We find that each of the past four generations of Americans was better off than the previous one, using a post-tax, post-transfer income measure constructed annually from 1963-2022 based…

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

…on Reviews Corinth et al. (2021, rev 2022) 0.75 —   p. 22; based on midpoint of McClelland and Mok (2012), p. 5 (below); unpublished Hotz and Scholz (2003) 0.7-1.2…

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…