2021年扩大的儿童税收抵免对父母福利和时间使用的影响

IF 1.8 3区医学 Q2 ECONOMICS

Economics & Human Biology Pub Date : 2025-09-16 DOI:10.1016/j.ehb.2025.101533

Laetitia Lebihan

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引用次数: 0

摘要

2021年的《美国救援计划法案》暂时向大多数有孩子的家庭提供无条件的每月现金福利，以减少COVID-19大流行期间的儿童贫困。利用美国时间使用调查和幸福感补充，我们研究了2021年儿童税收抵免（CTC）扩大对有孩子家庭的幸福感和时间使用活动的影响。我们发现，CTC的扩大与父母福祉和健康的改善有关。分析还显示，父母陪伴孩子的时间显著增加。结果是稳健的几个稳健性检查，并与现有的证据一致。

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Effects of the 2021 expanded Child Tax Credit on parents’ well-being and time use

The American Rescue Plan Act of 2021 temporarily provided unconditional monthly cash benefits to most households with children to reduce child poverty during the COVID-19 pandemic. Using the American Time Use Survey and Well-Being Supplement, we examine the effects of the 2021 Child Tax Credit (CTC) expansion on well-being and time-use activities of households with children. We find that the CTC expansion was associated with improved parental well-being and health. The analysis also shows a significant increase in the time the parent spends with the child. The results are robust to several robustness checks and consistent with existing evidence.

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来源期刊

Economics & Human Biology 医学-公共卫生、环境卫生与职业卫生

CiteScore

4.50

自引率

12.00%

发文量

审稿时长

61 days

期刊介绍： Economics and Human Biology is devoted to the exploration of the effect of socio-economic processes on human beings as biological organisms. Research covered in this (quarterly) interdisciplinary journal is not bound by temporal or geographic limitations.