Real-Time Poverty, Material Well-Being, and the Child Tax Credit

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2022-08-01 DOI:10.1086/722137

Jeehoon Han, Bruce D. Meyer, James X. Sullivan

引用次数: 6

Abstract

Two timely poverty measures were developed to monitor economic conditions in the pandemic. One uses reports to a global income question on the Current Population Survey (CPS). A second uses the CPS to impute poverty based on demographic and employment variables. We evaluate the measures in the context of recent changes to the Child Tax Credit (CTC), arguing that the reports are preferable to imputations. Claims that child poverty was sharply lower when Advance CTC payments were made are overstated. The best evidence suggests poverty changed little during that period, apparently partly due to an employment decline among low-skilled workers with children.

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实时贫困，物质福利和儿童税收抵免

制定了两项及时的减贫措施，以监测疫情期间的经济状况。一种是使用关于当前人口调查（CPS）的全球收入问题的报告。第二种方法使用CPS根据人口和就业变量估算贫困。我们在儿童税收抵免（CTC）最近变化的背景下评估了这些措施，认为这些报告比估算更可取。关于儿童贫困率在CTC预付款支付后大幅下降的说法被夸大了。最好的证据表明，在那段时间里，贫困几乎没有变化，显然部分原因是有孩子的低技能工人的就业率下降。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.