Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and …

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 2017, disparities by family type mostly disappear, as eligibility and anti-poverty …

tax schemes that alleviate poverty. To avoid conflict with individual well-being, we require redistribution to take place … between agents on both sides of the poverty line provided they have the same labor time. This requirement is combined with … yields the following evaluation criterion: tax schemes should minimize the labor time required to reach the poverty line. We …