The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty

52 Pages Posted: 25 Apr 2023 Last revised: 16 Jun 2023

See all articles by Margaret Brehm

Margaret Brehm

Oberlin College - Department of Economics

Olga Malkova

University of California, Irvine - Department of Economics

Date Written: May 10, 2023

Abstract

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 effective- ness of the CTC among single mothers increases dramatically, because of reforms increasing CTC refundability. When the credit doubles in 2018, disparities revert toward initial levels, as eligibility and the anti-poverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.

Keywords: child tax credit, poverty, gender, tax policy

JEL Classification: H24, H71, J22

Suggested Citation

Brehm, Margaret and Malkova, Olga, The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty (May 10, 2023). Available at SSRN: https://ssrn.com/abstract=4418938 or http://dx.doi.org/10.2139/ssrn.4418938

Margaret Brehm

Oberlin College - Department of Economics ( email )

Oberlin, OH 44074
United States

Olga Malkova (Contact Author)

University of California, Irvine - Department of Economics ( email )

3151 Social Science Plaza
Irvine, CA 92697-5100
United States

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