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May 16, 2024
Critiquing Bastian (2022, 2023, 2024, and forthcoming):On Child Tax Credit Reform and the Sensitivity of Single Mothers to Work Incentives
Abstract In 2021, Congress passed and President Biden signed a major, but temporary, reform to the Child Tax Credit (CTC). Among other reforms to the credit, the American Rescue Plan…
March 28, 2024
An Early Look at the Child Tax Credit Changes in the Tax Relief for American Families and Workers Act of 2024
Abstract The Tax Relief for American Families and Workers Act of 2024, which the US House of Representatives passed on January 31, 2024, and the Senate is now considering, would…
March 11, 2024
How Many Forms of “Wage Insurance” Do We Need, Exactly?
…Scott Winship, “A Safety Net for the Future: Overcoming the Root Causes of Poverty,” in American Renewal, ed. Paul Ryan and Angela Rachidi. Consider just some of the major social…
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 8, 2024
CTC Expansion Rooted in Desire to Roll Back Work-based Welfare
…led by our colleagues Kevin Corinth and Scott Winship, the potential negative employment effects from the proposed lookback policy are notable. We estimated a net employment reduction from a permanent…
February 8, 2024
Another Flawed Analysis Shows that Single Mothers are Highly Sensitive to Changes in Work Incentives
Tuesday, I published a critique of a paper by Council of Economic Advisers senior economist Jacob Bastian related to the debate over expanding the child tax credit (CTC). In that…
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 6, 2024
Research by a Top Biden Administration Economist Reinforces the Importance of Work Incentives in the Child Tax Credit and the Safety Net
For the past two years, economist Jacob Bastian has been the main researcher dedicated to trumpeting the virtues of a child tax credit (CTC) expansion. Writing first as an economist…
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
…see Winship (2022), p. 5 Chetty et al. (2013) 0.3-0.4 0.4-0.7 Y reported: Table 1; reanalyses of Eissa & Liebman and Meyer & Rosenbaum (below); single mothers revised: see Winship…