Arbeitspapier

The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty

We examine disparities in Child Tax Credit (CTC) eligibility and anti-poverty effects since 1998 by family type. Initially, single mothers were least likely to be eligible and were underrepresented among those lifted from poverty by the CTC, because the credit was virtually nonrefundable. By 2017, disparities by family type mostly disappear, as eligibility and anti-poverty effectiveness of the CTC among single mothers increases dramatically, because of reforms increasing CTC refundability. When the credit doubles in 2018, disparities revert toward initial levels, as eligibility and the anti-poverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.

Sprache
Englisch

Erschienen in
Series: IZA Discussion Papers ; No. 16129

Klassifikation
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
State and Local Taxation, Subsidies, and Revenue
Time Allocation and Labor Supply
Thema
Child Tax Credit
poverty
gender
tax policy

Ereignis
Geistige Schöpfung
(wer)
Brehm, Margaret E.
Malkova, Olga
Ereignis
Veröffentlichung
(wer)
Institute of Labor Economics (IZA)
(wo)
Bonn
(wann)
2023

Handle
Letzte Aktualisierung
10.03.2025, 11:45 MEZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Brehm, Margaret E.
  • Malkova, Olga
  • Institute of Labor Economics (IZA)

Entstanden

  • 2023

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