The U.S. has a long history of spending through the tax code, limiting revenue to provide benefits. But Congress just passed a major tax cut that limited some tax deductions, kept others, and expanded the child tax credit. How do the latest Republican efforts fit historical patterns? Christopher Faricy's recent article finds that Republicans usually limit credits and expand deductions, whereas Democrats do the reverse. Yet Joshua McCabe's research finds that the child tax credit is historically a Republican policy; but its targeting is limited by a debate focused on tax relief rather than income supplementation. Both say the latest law could limit the value and political salience of major tax deductions.

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