R, Eiler John; Hrung Warren B. - In: The B.E. Journal of Economic Analysis & Policy 3 (2003) 1, pp. 1-14
This paper examines the progressivity of tax benefits for child care over time. We find that the Child and Dependent Care Tax Credit (CDCTC) became more progressive between 1989 and 1998. However, total tax benefits for child care, which include the employer exclusion for child care, were less...