扩大儿童税收抵免对就业结果的影响

IF 4.8 1区经济学 Q1 ECONOMICS

Journal of Public Economics Pub Date : 2024-07-17 DOI:10.1016/j.jpubeco.2024.105168

Elizabeth Ananat , Benjamin Glasner , Christal Hamilton , Zachary Parolin , Clemente Pignatti

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引用次数: 0

摘要

2021 年临时扩大儿童税收抵免（CTC）的目的是在 COVID-19 大流行期间减少儿童贫困。然而，扩大后取消了现有的随收入分阶段递增的做法，可能会抑制劳动力供应，从而引起人们对它会减少父母就业的担忧。我们利用当前人口调查数据的差异分析对就业效应进行了实证检验。在多种规格和多个分组中，我们发现 2021 年 CTC 对父母劳动力参与和就业的影响非常小、符号不一致、统计上不显著。

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Effects of the expanded Child Tax Credit on employment outcomes

The temporary 2021 expansion of the Child Tax Credit (CTC) was intended to reduce child poverty during the COVID-19 pandemic. The expansion’s elimination of an existing phase-in with earnings, however, potentially disincentivized labor supply, raising concerns that it would reduce parent employment. We empirically test for employment effects using difference-in-differences analyses with Current Population Survey data. Across many specifications and multiple sub-groups, we find very small, inconsistently signed, statistically insignificant impacts of the 2021 CTC on parental labor force participation and employment.

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来源期刊

Journal of Public Economics ECONOMICS-

CiteScore

14.10

自引率

2.00%

发文量

139

审稿时长

70 days

期刊介绍： The Journal of Public Economics aims to promote original scientific research in the field of public economics, focusing on the utilization of contemporary economic theory and quantitative analysis methodologies. It serves as a platform for the international scholarly community to engage in discussions on public policy matters.