谁可以申请联邦收养税收抵免？知情者

IF 0.9 4区经济学 Q3 ECONOMICS

American Journal of Economics and Sociology Pub Date : 2024-02-07 DOI:10.1111/ajes.12564

Cullen T. Wallace

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引用次数: 0

摘要

本研究调查了哪些人知道并申请联邦收养税收抵免。通过使用概率模型，我发现申请该税收抵免的概率随着个人收入的增加而增加，而且黑人养父母申请该税收抵免的概率低于白人养父母。这些使用率上的差异源于对该税收抵免的了解概率不同。然而，我发现，以知晓率为条件，不同收入或种族群体成员申请抵免的概率并无差别，这意味着提高税收抵免使用率的直接方法可能只是提高对它的知晓率。

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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Who claims the federal adoption tax credit? Those who know about it

This research investigates which individuals are aware of and claim the federal adoption tax credit. Using a probit model, I find that the probability that one claims the credit increases with one's income and is lower for Black adoptive parents compared to White ones. These discrepancies in usage stem from different probabilities of knowing about the credit. However, conditional on awareness, I find that the probability of claiming the credit is no different among members of differing income or racial groups, implying that a direct way to increase take-up of the tax credit could simply be increasing awareness of it.

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来源期刊

American Journal of Economics and Sociology Multiple-

CiteScore

1.90

自引率

12.50%

发文量

期刊介绍： The American Journal of Economics and Sociology (AJES) was founded in 1941, with support from the Robert Schalkenbach Foundation, to encourage the development of transdisciplinary solutions to social problems. In the introduction to the first issue, John Dewey observed that “the hostile state of the world and the intellectual division that has been built up in so-called ‘social science,’ are … reflections and expressions of the same fundamental causes.” Dewey commended this journal for its intention to promote “synthesis in the social field.” Dewey wrote those words almost six decades after the social science associations split off from the American Historical Association in pursuit of value-free knowledge derived from specialized disciplines. Since he wrote them, academic or disciplinary specialization has become even more pronounced. Multi-disciplinary work is superficially extolled in major universities, but practices and incentives still favor highly specialized work. The result is that academia has become a bastion of analytic excellence, breaking phenomena into components for intensive investigation, but it contributes little synthetic or holistic understanding that can aid society in finding solutions to contemporary problems. Analytic work remains important, but in response to the current lop-sided emphasis on specialization, the board of AJES has decided to return to its roots by emphasizing a more integrated and practical approach to knowledge.