A more generous CTC isn’t to blame for the tax code’s marriage penalties

Source: Niskanen Center
by Leah Sargeant

“In a recent commentary, Kevin Corinth and Scott Winship of the American Enterprise Institute’s Center for Opportunity and Social Mobility raised concerns that the expanded Child Tax Credit (CTC) proposed in the Smith-Wyden tax package could result in a marriage penalty for some low-and middle-income families. While eliminating marriage penalties is indeed a critical public policy goal, the marriage penalties Winship and Corinth identify can be traced to the Earned Income Tax Credit (EITC) and Supplemental Nutrition Assistance Program (SNAP) — not CTC. These marriage penalties should be removed, but blocking a CTC expansion won’t solve them.” (03/25/24)