Susannah Camic Tahk (Wisconsin; Google Scholar), A Tale of Two Credits:
This Essay considers the relationship between the child tax credit and the earned income tax credit in an era where the child tax credit has taken center stage. Accounts of the U.S. welfare state often conceive of its political support as inherently limited. Programs with anti-poverty missions face a restricted supply of legislative interest and public regard. In the CTC and the EITC though, the tax code currently incorporates two major anti-poverty programs. To what extent do the two programs compete for political resources? Insofar as they do, which is winning, and why? How might we expect their relative trajectories to move in the future? This Essay investigates those questions using legislative history, program data, and a novel survey experiment.
Editor's Note: If you would like to receive a daily email with links to tax posts on TaxProf Blog, email me here.



