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The Effect Of The Expanded Child And Dependent Care Tax Credit On Maternal Labor Supply, Abby Letocha
The Effect Of The Expanded Child And Dependent Care Tax Credit On Maternal Labor Supply, Abby Letocha
Honors Theses
Policies that subsidize childcare have many potential economic benefits such as mitigating the high cost of childcare, incentivizing families to have more children, increasing paid childcare participation, and increasing parental labor supply. In this paper, I focus on the effect of childcare subsidies on maternal labor supply through a tax policy expansion. The Child and Dependent Care Tax Credit (CDCTC) is the primary federal childcare subsidy in the United States, and it was temporarily expanded in 2021 under the American Rescue Plan Act. This expansion increased the generosity of the credit and made it fully refundable for the 2021 tax …
The Parental Labor Gap: The Impact Of Daycare Access On The Parental Labor Force During The Covid-19 Pandemic, Acacia Wyckoff
The Parental Labor Gap: The Impact Of Daycare Access On The Parental Labor Force During The Covid-19 Pandemic, Acacia Wyckoff
Honors Theses
In the two years since the COVID-19 pandemic began, the landscape for work has shifted dramatically. Many companies and employers switched to telework when the pandemic hit, and many still do not require workers to come into the office. Research suggests these COVID-induced changes have led to a closing of the gap in childcare duties between men and women in households. Comparing parents in positions with telework eligibility versus in-person positions, Heggeness and Suri (2022) found that while telework improved the labor participation rate of mothers slightly, there was still a major gap in labor force participation between mothers and …