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March 4, 2024
Social conservatives who care about marriage should think twice about a “per-child” refundable Child Tax Credit
…encourage marriage, they should focus on increasing the maximum CTC benefit rather than increasing the CTC’s phase-in for families with multiple children. 72% of single moms work. It is thus…
March 4, 2024
As the family goes, so goes the state. Utah gets this
…state has a pioneering record when it comes to maximizing the odds that poor kids make it in America and that its citizenry is happy. And the research tells us that the fact…
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, we recommend several improvements to its CTC provisions, including provisions to retain and provisions to drop. Provisions to Retain Increase the Maximum CTC to Account for the Rising…
February 20, 2024
The New Right’s Attack on Markets Is as Ignorant as the Old Left’s
…have demonstrated the power to raise living standards over time. It is worth noting at this point that even the Nordic states, like that bastion of survival-of-the-fittest capitalism, Sweden, exhibit…
February 16, 2024
Marriage is Key to Living Your Best Life
…institution that binds men and women to their families and strengthens their life’s purpose; it is an opportunity for men and women to maximize prosperity and financial security. As Americans…
February 7, 2024
Solving Benefit Cliffs in SNAP
…benefit amounts phase out as household earnings increase. Households with no income receive the maximum benefit—$766 per month for a family of three—but for each additional dollar that a household…
February 7, 2024
Child Tax Credit Bill Would Increase Marriage Penalties for Working Single Mothers
…apply the proposed $1,800 maximum refundable CTC. The per-child refundable CTC is 45 percent of earned income above $2,500 before phasing out as the non-refundable CTC phases in. We apply…
January 29, 2024
Per-Child Benefit in Wyden-Smith Child Tax Credit Bill Would Discourage Full-Time Work for Families with Multiple Children
…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 qualifying for the refundable portion…
January 29, 2024
Let’s Not Turn the Child Tax Credit Into Welfare
…the maximum per-child benefit would be pegged to inflation, allowing it to rise above $2,000 in future years. A heated debate over these changes has quickly emerged. Democrats have emphasized…
January 19, 2024
The Work Incentive and Employment Effects of Eliminating the Child Tax Credit’s Annual Income Requirement
…Tax Credit’s annual income requirement by allowing individuals to calculate their eligibility using their current or prior year’s income, whichever year maximizes the family’s benefit. We show that for the…