The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty

B-Tier
Journal: National Tax Journal
Year: 2023
Volume: 76
Issue: 3
Pages: 707 - 741

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We examine disparities in Child Tax Credit (CTC) eligibility and antipoverty 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 antipoverty 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 antipoverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.

Technical Details

RePEc Handle
repec:ucp:nattax:doi:10.1086/725889
Journal Field
Public
Author Count
2
Added to Database
2026-01-25