Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/272756 
Year of Publication: 
2023
Series/Report no.: 
IZA Discussion Papers No. 16129
Publisher: 
Institute of Labor Economics (IZA), Bonn
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 effectiveness 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.
Subjects: 
Child Tax Credit
poverty
gender
tax policy
JEL: 
H24
H71
J22
Document Type: 
Working Paper

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