Howard Gleckman for the Tax Policy Center: Congress has banned more low-income families who file erroneous tax returns from receiving refundable credits. If lawmakers think this is such a terrific idea, why stop at low-income households?

If Congress thinks this nuclear option is such a strong disincentive for poor people, why not use it to punish all taxpayers for deliberately filing incorrect returns? Surely, they would be an example to the rest of us.