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Social and Behavioral Sciences Commons™
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Articles 1 - 4 of 4
Full-Text Articles in Social and Behavioral Sciences
Tax Credits For Child Care Increase Take-Up And May Help More Mothers Work, Gabrielle Pepin
Tax Credits For Child Care Increase Take-Up And May Help More Mothers Work, Gabrielle Pepin
Employment Research Newsletter
No abstract provided.
The Earned Income Tax Credit And Maternal Time Use: More Time Working And Less Time With Kids?, Jacob Bastian, Lance J. Lochner
The Earned Income Tax Credit And Maternal Time Use: More Time Working And Less Time With Kids?, Jacob Bastian, Lance J. Lochner
Upjohn Institute Working Papers
Parents spend considerable sums investing in their children’s development, with their own time among the most important forms of investment. Given well-documented effects of the Earned Income Tax Credit (EITC) on maternal labor supply, it is natural to ask how the EITC affects other time allocation decisions, especially time with children. We use the American Time Use Surveys to study the effects of EITC expansions since 2003 on time devoted to a broad array of activities, with considerable attention to the amount and nature of time spent with children. Our results confirm prior evidence that the EITC increases maternal work …
Tax Credits For Child Care Increase Take Up And May Help More Mothers Work, Gabrielle Pepin
Tax Credits For Child Care Increase Take Up And May Help More Mothers Work, Gabrielle Pepin
Upjohn Institute Policy and Research Briefs
No abstract provided.
The Effects Of Child Care Subsidies On Paid Child Care Participation And Labor Market Outcomes: Evidence From The Child And Dependent Care Credit, Gabrielle Pepin
The Effects Of Child Care Subsidies On Paid Child Care Participation And Labor Market Outcomes: Evidence From The Child And Dependent Care Credit, Gabrielle Pepin
Upjohn Institute Working Papers
The Child and Dependent Care Credit (CDCC), a tax credit based on taxpayers’ income and child care expenses, reduces families’ child care costs. The nonrefundable federal CDCC is available to working families with children younger than 13 years old in all states, and nearly half of states supplement the federal credit with their own child care credits. The Economic Growth and Tax Relief Reconciliation Act expanded the federal CDCC in 2003, which led to differential increases in CDCC generosity across states and family sizes. I document CDCC eligibility and expenditures over time and across income and demographic groups. Using data …