Vritual Book Launch 4/14: Michelle Drumbl, "Tax Credits for the Working Poor: A Call for Reform"

On Wednesday, April 14, 2021 at 3:00 p.m. eastern, Washington & Lee University School of Law will host a virtual book launch celebration/discussion featuring Professor Michelle Drumbl’s recent book, “Tax Credits for the Working Poor: A Call for Reform.” The event is free and open to the public, but preregistration is required, here.

Here's more info from W&L's webpage:

Drumbl’s book examines the pros and cons of Congress tasking the Internal Revenue Service with the delivery of social benefits. At the core of the book is an examination of the earned income tax credit (EITC), which was introduced in the U.S. in 1975. According to Drumbl, the EITC remains the most significant earnings-based refundable credit in the Internal Revenue Code.

The economic shocks related to the COVID-19 pandemic saw Congress once again turn to the IRS to deliver aid to those in need, as tens of millions of individuals and families received three rounds of Economic Impact Payments. Most recently, Congress enacted a temporary one-year expansion of the Child Tax Credit that transforms the credit in size and scope: parents will receive a higher benefit per child, earned income is no longer a prerequisite to the credit, and part of the credit will be delivered in advance in monthly payments.

During the discussion, Drumbl and her fellow panelists will share their research and perspectives on the future of refundable tax credits. They will explore whether these pandemic-era provisions fundamentally reshape the ways in which the United States delivers social benefits to families.

More info is here.

H/T Francine Lipman.