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Is the Child Care Credit Progressive?

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  • Dunbar, Amy
  • Nordhauser, Susan

Abstract

Applies three measures of tax progressivity to a sample of taxpayer data to determine whether the child care credit was regressive during 1979-1986, and whether changes made in 1981 made it more progressive. Concludes that the credit was progressive over the entire period, becoming more progressive after 1981.

Suggested Citation

  • Dunbar, Amy & Nordhauser, Susan, 1991. "Is the Child Care Credit Progressive?," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(4), pages 519-528, December.
    • Handle: RePEc:ntj:journl:v:44:y:1991:i:4:p:519-28
    DOI: 10.1086/NTJ41788938
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    References listed on IDEAS

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    1. Blau, David M & Robins, Philip K, 1988. "Child-Care Costs and Family Labor Supply," The Review of Economics and Statistics, MIT Press, vol. 70(3), pages 374-381, August.
    2. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    3. Attiat Ott & Ludwig O. Dittrich, 1981. "The Federal Income Tax Burden on Households: The Effects of Tax Law Changes," Books, American Enterprise Institute, number 973316, September.
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    Cited by:

    1. Gabrielle Pepin, 2022. "How Would a Permanently Refundable Child and Dependent Care Credit Affect Eligibility, Benefits, and Incentives?," Public Finance Review, , vol. 50(1), pages 33-61, January.
    2. William M. Gentry & Alison P. Hagy, 1996. "The Distributional Effects of the Tax Treatment of Child Care Expenses," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 99-134, National Bureau of Economic Research, Inc.
    3. Altshuler, Rosanne & Schwartz, Amy Ellen, 1996. "On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 55-71, March.
    4. J. Richard Aronson & Peter J. Lambert & Donald R. Trippeer, 1999. "Estimates of the Changing Equity Characteristics of the U.S. Income Tax with International Conjectures," Public Finance Review, , vol. 27(2), pages 138-159, March.

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