Professor Lahey, there has been a number of tax changes in recent years that have rendered our tax system less progressive.
One of those changes has been the new boutique tax credits, the caregiver tax credits, children activity tax credits, firefighters tax credits, all of which certainly provide benefit. I recognize that, but having them as non-refundable tax credits actually means they are not available to low-income families who need them the most.
Have you studied that and would you recommend our making those tax credits refundable, to benefit families that need them?