Greg Iacurci shows how the design of tax expenditures is crucial for their efficiency and effectiveness drawing on the child tax credit in the US and how making it fully refundable would reduce child poverty.
You can read the full article here.
CNBC Article: Child tax credit may plunge to $1,000 from $3,600 per kid after 2025
November 18, 2021 | By Greg Iacurci | 16 November 2021