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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 29, 2024
Let’s Not Turn the Child Tax Credit Into Welfare
A renewed effort to expand the child tax credit (CTC) is currently making its way through Congress. The proposed policy would increase benefits for low-income families—especially those with multiple children—automatically grow the…
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…
November 30, 2023
Evaluating the Success of the War on Poverty Since 1963 Using an Absolute Full-Income Poverty Measure
Abstract We evaluate progress in the War on Poverty as President Lyndon B. Johnson defined it, which established a 20% baseline poverty rate and adopted an absolute standard. While the…
August 23, 2021
Policies to Help the Working Class in the Aftermath of COVID-19: Lessons from the Great Recession
By Richard V. Burkhauser, Kevin C. Corinth, and Douglas Holtz-Eakin Abstract The COVID-19 pandemic and the associated government-mandated shutdowns caused a historic shock to the U.S. economy and a disproportionate…