Tax Policy Center

refundable child tax credit

: TaxVox

Does The Child Tax Credit Reduce Child Poverty Or Discourage Work?

A key subtext to the debate over whether to restore the expanded 2021 version of the Child Tax Credit (CTC) is this: Does the credit...
December 2, 2022Elaine Maag
Individual Taxes: TaxVox

The Profound Philosophical Disagreement Over The Refundable Child Tax Credit

Often, tax policy debates can be settled by splitting the difference. You like a tax rate of 28 percent. I prefer 20 percent. Let’s settle...
January 28, 2022Howard Gleckman
State and Local Issues: TaxVox

Post-TCJA, Your State Should Consider a Refundable Child Tax Credit

Some low- and middle-income families in Colorado, Minnesota, New Mexico, and North Dakota are facing state income tax hikes. And the larger the family, generally...
November 15, 2018Richard C. AuxierElaine Maag