Barr, Andrew C.; Eggleston, Jonathan; Smith, Alexander A. - National Bureau of Economic Research - 2022
first child leads to persistent increases in family income that likely contribute to the downstream effects on children …, which results in families of otherwise similar children receiving substantially different refunds during the first year of … life. For the average low-income single-child family in our sample this difference amounts to roughly $1,300, or 10 percent …
