March 3, 2026
Tariffs Cannot Fully Replace the Income Tax
During his State of the Union Address, President Donald Trump restated his desire to replace income taxes…
January 22, 2026
The Child and Dependent Care Tax Credit Should Not Subsidize Stay-at-Home Parents
Last week, the Republican Study Committee released a legislative framework intended to make the American…
January 22, 2026
Last Year’s Income Tax Cuts and This Year’s Tax Refunds
Many taxpayers will get a tax windfall this year. The One Big Beautiful Bill Act…
October 14, 2025
A Tax-Reform Alternative to Trump’s Tariffs
The Supreme Court will hear arguments next month about the legality of President Trump’s use…
February 4, 2025
The Family First Act Would Expand Net Income Tax Refunds to Higher Income Families
Some pro-family conservatives are rallying around Rep. Blake Moore’s (R-UT) Family First Act. Relative to a clean extension…
January 7, 2025
Tax Policy Should Prioritize Shoring Up the Family
During the Biden years, tax policy related to the family revolved around the child tax…
October 18, 2024
Pro-Marriage Conservatives Should Reject a Per-Child Phase-In of the Child Tax Credit
Earlier this week, scholars from the Ethics and Public Policy Center, the Niskanen Center, and…
August 30, 2024
Harris’s Child Tax Credit Plan Punishes Working Families
Vice President Kamala Harris recently announced an economic plan for her presidential campaign. A centerpiece…
August 28, 2024
Some Context Behind JD Vance’s Child Tax Credit Comments
Recently, GOP Vice Presidential nominee JD Vance said on Face the Nation “We should expand…
August 24, 2024
Harris’s Child Tax Credit Proposal Could Backfire, Perpetuating Poverty
A centerpiece of Vice President Harris’ newly released economic plan is a revamped Child Tax…
June 10, 2024
Employment and Labor Supply Responses to the Child Tax Credit Expansion: Theory and Evidence
AbstractThe 2021 Child Tax Credit (CTC) expansion increased government benefits to families, andespecially to families…
May 30, 2024
The Contradictions in Democrats’ Child Tax Credit Expansion Promises
Politicians regularly vie for the support of parents with promises of good schools, bigger family…