A Childish Question
In “The Empty Playground and the Welfare State” (May 28), Ramesh Ponnuru proposes increasing the child tax credit. Much of the argument is compelling, but I found one aspect confusing.
Mr. Ponnuru says that raising children constitutes a contribution to the nation’s fiscal health and therefore should count toward tax payments; he cites research suggesting a $5,000 credit per child. And yet he says that the credit shouldn’t be refundable — that is, families that owe less than $5,000 in taxes for every child they have would not be able to take full advantage of the credit, and families