Institute on Taxation and Economic Policy. September 2019. The Institute on Taxation and Economic Policy (ITEP) analyzed the costs and benefits of Presidential Candidate Julian Castro’s Working Families First Credit proposal, which would expand the federal EITC and CTC, against other federal EITC expansion proposals.
https://itep.org/julian-castro-provides-the-latest-proposal-to-expand-refundable-tax-credits/