Thursday, August 4, 2022
Goldin & Kleiman: Whose Youngster Is This? Bettering Youngster-Claiming Guidelines In Security Web Applications
Jacob Goldin (Chicago; Google Scholar) & Ariel Jurow Kleiman (Loyola-L.A.; Google Scholar), Whose Youngster Is This? Bettering Youngster-Claiming Guidelines in Security-Web Applications, 131 Yale L. J. 1719 (2022):
To deal with the staggering drawback of kid poverty in the US, policymakers distribute a bunch of safety-net and switch packages designed to help kids and households. All of those packages require guidelines to find out how advantages are distributed. Among the many extra essential of those are “child-claiming” guidelines. These guidelines decide which adults can obtain advantages for which kids, driving how effectively a program helps recipients and satisfies societal targets.
This Article critically assesses the design of child-claiming guidelines for safety-net packages, utilizing as case research the Youngster Tax Credit score and the Earned Earnings Tax Credit score.
It considers how greatest to design child-claiming guidelines to attain particular program targets, the foremost of which is supporting kids’s well-being. This evaluation illustrates that no single rule regime dominates. Quite, policymakers should compromise between essential aims corresponding to channeling advantages to kids’s caregivers and offering flexibility to claimants’ households. Knowledgeable by a principle-driven framework, the Article considers how greatest to navigate these troublesome tradeoffs and proposes particular child-claiming guidelines underneath a number of totally different profit buildings. The analytical framework can inform the design of administrable and inclusive child-claiming guidelines throughout safety-net packages.
https://taxprof.typepad.com/taxprof_blog/2022/08/goldin-kleiman-whose-child-is-this-improving-child-claiming-rules-in-safety-net-programs.html
