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The Moving Forward with the Earned Income Tax Credit and Child Tax Credit: Analysis of Proposals to Expand Refundable Tax Credits

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  • Elaine Maag
  • Nikhita Airi

Abstract

Policymakers grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship among low- and moderate-income families. Refundable tax credits provide substantial support and relief to many. This analysis details who benefits from the earned income tax credit (EITC) and the child tax credit (CTC) and four large-scale tax credit proposals that would provide substantial and ongoing benefits through these or similar credits. Broadly, proposals focused on children exclude childless adults and the elderly, and proposals focused on work exclude nonworkers, including most of the elderly, but include many workers with children.

Suggested Citation

  • Elaine Maag & Nikhita Airi, 2020. "The Moving Forward with the Earned Income Tax Credit and Child Tax Credit: Analysis of Proposals to Expand Refundable Tax Credits," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1163-1186, December.
    • Handle: RePEc:ntj:journl:v:73:y:2020:i:4:p:1163-1186
    DOI: 10.17310/ntj.2020.4.11
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