Date of Award


Document Type

Thesis campus only

First Advisor

Richard Reed

Second Advisor

Sarah Beth Kaufman


This thesis analyzes the 2017 tax code change passed under the Trump Administration. It focuses specifically on the revisions made to the Child Care Tax Credit, examining it under the larger scope of the “American Dream.” The findings of this paper connect the history of income tax in our country to American virtue throughout history, tracking the change in the idea of what constitutes an “American.” Analyzing the Trump administration’s definition as a shift from the historical definition of “American,” the research proposes tax policy is utilized as a form of immigration policy.