000			01671nab a2200289 c 4500
999			_c143507 _d143507
003			ES-MaIEF
005			20210203132842.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_9430 _aMaag, Elaine
245			_aMoving forward with the earned income tax credit and child tax credit _banalysis of proposals to expand refundable tax credits _c Elaine Maag and Nikhita Airi
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aPolicymakers grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship among low- and moderate-income families. Refundable tax credits provide substantial support and relief to many. This analysis details who benefits from the earned income tax credit (EITC) and the child tax credit (CTC) and four large-scale tax credit proposals that would provide substantial and ongoing benefits through these or similar credits. Broadly, proposals focused on children exclude childless adults and the elderly, and proposals focused on work exclude nonworkers, including most of the elderly, but include many workers with children.
650			_aIMPUESTOS _947460
650		4	_aPOLITICA FISCAL _948067
650		4	_aGASTOS FISCALES _950212
650		4	_aPRESTACIONES SOCIALES _948107
650		4	_aRENTAS BAJAS _93605
650		4	_aNIÑOS _947835
650		4	_aESTADOS UNIDOS _942888
700	1		_968706 _aAiri, Nikhita
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1163-1186
942			_cART