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Research report

Combining Child Credits, the EITC, and the Dependent Exemption (Part 2 of 2)

Part Two: The Various Rationales

C. Eugene Steuerle
May 1, 2000
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Abstract

In this essay Senior Fellow Eugene Steuerle offers reasons to support a more unified structure for administering the EITC, child credit, and dependent exemption.

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Federal Budget and Economy Individual Taxes
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Meet the Experts

  • C. Eugene Steuerle
    Institute Fellow and Richard B. Fisher Chair
Brief

Understanding the Maze of Recent Child and Work Incentive Proposals

Elaine Maag, Nikhita Airi
June 1, 2020
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  • © Urban Institute, Brookings Institution, and individual authors, 2020.