The mechanics of the advanced monthly refund are bad not good.

Romney should get rid of these details and lean entirely on taxes.

Higher benefits and easier administration gives Romney the edge.

Collective ownership spreads out capital windfalls.

Recent changes are a good start. But we can do better.

A universal child benefit is a perfect benefit. Let's do it.

Just say no to phase-outs and clawbacks. All downside. No upside.

The advanced monthly refund will be a nightmare.

We can eliminate the EITC without cutting anyone back.

Democrats should abandon their tax credit fetish for a universal child benefit.