按家庭类型划分的儿童税收抵免:福利资格和贫困

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-09-01 DOI:10.1086/725889

Margaret E. Brehm, Olga Malkova

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引用次数: 1

摘要

我们考察了自1998年以来儿童税收抵免(CTC)资格和反贫困效果的家庭类型差异。最初，单身母亲最不可能符合资格，而且在那些被CTC帮助摆脱贫困的人中，单身母亲的比例也不足，因为这项抵免实际上是不可退还的。到2017年，家庭类型的差异基本消失，因为改革提高了CTC的可退还性，单身母亲的CTC资格和反贫困效果大幅提高。当抵免额在2018年翻一番时，差距会恢复到最初的水平，因为逐步取消的门槛扩大和部分可退还性，单身母亲的资格和反贫困效果提高得最少。

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

We examine disparities in Child Tax Credit (CTC) eligibility and antipoverty 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 antipoverty 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 antipoverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.

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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.