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  1. Effects of the expanded child tax credit on household spending
    estimates based on U.S. consumer expenditure survey data
    Published: [2023]
    Publisher:  U.S. Department of Labor, U.S. Bureau of Labor Statistics, Office of Prices and Living Conditions, Washington, DC

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: BLS working papers ; 601
    Subjects: Kinder; Steuervergünstigung; Familienleistungsausgleich; Wirkungsanalyse; Armutsbekämpfung; Privater Konsum; Bildungsfinanzierung; Ethnische Gruppe; USA; Child Tax Credit; Spending Response; Fiscal Policy
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  2. The Child Tax Credit over time by family type
    benefit eligibility and poverty
    Published: May 2023
    Publisher:  IZA - Institute of Labor Economics, Bonn, Germany

    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... more

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    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.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272756
    Series: Discussion paper series / IZA ; no. 16129
    Subjects: Child Tax Credit; poverty; gender; tax policy
    Scope: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  3. Tax policy toward low-income families
    Published: March 2016
    Publisher:  National Bureau of Economic Research, Cambridge, MA

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Working paper series / National Bureau of Economic Research ; 22080
    Subjects: Einkommensteuer; Steuervergünstigung; Niedrigeinkommen; Familienleistungsausgleich; Steuerwirkung; Verteilungswirkung; Arbeitsangebotsverhalten; Verwaltungskosten; USA; Child Tax Credit; CTC
    Scope: 42 Seiten, 18 ungezählte Seiten, Illustrationen
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    Erscheint auch als Online-Ausgabe

  4. Effects of the expanded child tax credit on household expenditures during the interview survey reference period
    preliminary evidence from the consumer expenditure survey
    Published: April 2022
    Publisher:  U.S. Department of Labor, U.S. Bureau of Labor Statistics, Office of Prices and Living Conditions, Washington, DC

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: BLS working papers ; 549
    Subjects: Child Tax Credit; Consumption
    Scope: 1 Online-Ressource (circa 27 Seiten)
  5. The United States' record-low child poverty rate in international and historical perspective
    Published: December 2023
    Publisher:  Luxembourg Income Study (LIS), asbl, Luxembourg

    In 2021, the federal government of the United States (US) expanded a set of income transfers that led to strong reductions in child poverty. This research note uses micro-data from more than 50 countries, and US data spanning more than 50 years, to... more

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    In 2021, the federal government of the United States (US) expanded a set of income transfers that led to strong reductions in child poverty. This research note uses micro-data from more than 50 countries, and US data spanning more than 50 years, to place the 2021 child poverty rate in historical and international perspective. We demonstrate that whether using the Supplemental Poverty Measure (SPM), relative poverty measures, or an absolute poverty measure, the US child poverty rate in 2021 was at its lowest level since at least 1967. The US tax and transfer system reduced the 2021 SPM child poverty rate by more than 75 percent relative to the pre-tax/transfer child poverty rate, three times greater than its mean reduction effect between 1967-2019. Internationally, the policy changes improved the US's standing from having a relative poverty rate twice that of Germany's in 2019 to the same as Germany's in 2021. Moreover, the US tax and transfer system progressed from reducing child poverty at less than half the rate of Norway in 2019 to a rate comparable with Norway in 2021. However, the US's success was temporary: after the expiration of the 2021 income provisions, the child poverty rate doubled and returned to being higher than in most other high-income countries.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/283880
    Series: LIS working paper series ; no. 873
    Subjects: child poverty; Child Tax Credit; child well-being; poverty
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen