Pro-family tax policy: The case of the Tax Cuts and Jobs Act

Alex Brill | AEIdeas

There is currently a debate among policy analysts and commentators about whether the Tax Cuts and Jobs Act of 2017 (TCJA) was “pro-family.” Even casual observers of the tax code recognize provisions that are pro-family or “family-friendly.” The child tax credit (CTC) likely comes to mind first, but other provisions include the adoption tax credit, the earned income tax credit (EITC), the child and dependent care credit, and various education tax credits.

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