Full Citation
Title: The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty
Citation Type: Working Paper
Publication Year: 2023
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Abstract: We examine disparities in Child Tax Credit (CTC) eligibility and anti-poverty 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 anti-poverty 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 anti-poverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.
Url: https://docs.iza.org/dp16129.pdf
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Authors: Brehm, Margaret E; Malkova, Olga
Series Title: Discussion Paper Series
Publication Number: 16129
Institution: IZA Institute of Labor Economics
Pages: 1-53
Publisher Location: Bonn, Germany
Data Collections: IPUMS USA, IPUMS CPS
Topics: Poverty and Welfare, Work, Family, and Time
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