David Cay Johnston has published Is the Child-Care Credit Parent Friendly?,129 Tax Notes 735 (Nov. 8, 2010):
Johnston writes that Alan D. Viard’s argument in support of the child-care tax credit [The Child Care Tax Credit: Not Just Another Middle-Income Tax Break, 128 Tax Notes 1397 (Sept. 27, 2010)] favors complexity, is anti-family, and overlooks or ignores the fact that the real beneficiary of the credit may not be the working parents who apply for it.
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