Barr, Andrew C.; Eggleston, Jonathan; Smith, Alexander A. - National Bureau of Economic Research - 2022
life. For the average low-income single-child family in our sample this difference amounts to roughly $1,300, or 10 percent … of income. Using the universe of administrative federal tax data in selected years, we show that this transfer in infancy … first child leads to persistent increases in family income that likely contribute to the downstream effects on children …