Leave No Child Behind
Publisher(s): Center for Economic and Policy Research
Author(s): Shawn Fremstad
Keywords: Tax rates; Household income
Coverage: United States
This issue brief examines the Child Tax Credit (CTC) in its current form and finds that many of the families with children most in need of additional assistance receive no or little benefit from the credit. The paper analyzes a restructuring of the present CTC put forth by the Brookings Institute and goes on to propose amending the CTC to make it both more inclusive and progressive.