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...

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...

The temporary 2021 expansion of the Child Tax Credit (CTC) was intended to reducechild poverty during the hardships of the COVID-19 pandemic. The expansion’s eliminationof an existing phase-in with earnings, however, potentially disincentivized labor supply, raisingconcerns that it would...

Using the recent Aboriginal Peoples Survey (APS 2012 and 2017) and Canadian Community Health Survey (CCHS 2012 and 2017), I examine the impact of child benefits on parents' health outcomes in Canada. The results indicate a large health gap between Indigenous and non-Indigenous parents living...

This study examines the macroeconomic and welfare effects of the child benefit, using a general equilibrium overlapping generations model incorporating fertility choices. The model is calibrated to the Japanese economy and produces the benefit elasticity of fertility in line with the empirical...

This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EU-SILC data. We find that both reforms have an...