Ariel Jurow Kleiman
Article
Whose Child Is This? Improving Child-Claiming Rules in Safety-Net Programs
Benefit programs for families rely on rules to determine which individuals can claim which children. These rules shape who qualifies for a program and who does not. This Article critically assesses the design of child-claiming rules, using as case studies the Child Tax Credit and the Earned Income Tax Credit.
Apr 30, 2022
Essay
Revolutionizing Redistribution: Tax Credits and the American Rescue Plan
The American Rescue Plan Act temporarily altered refundable tax credits in 2021 to include previously excluded families and workers. These changes protect millions of households from being pushed into poverty by taxes. This Essay argues that Congress should build on these reforms to make refundable tax credits more protective.
Nov 28, 2021