The Child Tax Credit Is a Failed Experiment

I introduced this idea in a 1993 Heritage Foundation paper. It’s a lot better in theory than in practice.
https://www.wsj.com/articles/the-child-tax-credit-is-a-failed-experiment-expansion-refundable-workforce-handout-pandemic-liability-revenue-social-service-irs-11669645688 The Child Tax Credit Is a Failed Experiment