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

Abstract

We examine disparities in Child Tax Credit (CTC) eligibility and antipoverty 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 antipoverty 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 antipoverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.

Publisher

University of Chicago Press

Publication Date

9-1-2023

Publication Title

National Tax Journal

Department

Economics

Document Type

Article

DOI

https://dx.doi.org/10.1086/725889

Language

English

Format

text

Link to Full Text

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