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Whose Child Is It Anyway? Simplifying the Definition of a Child

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  • Holtzblatt, Janet
  • McCubbin, Janet

Abstract

Taxpayers may be eligible for certain tax benefits if they support or live with their children. Each benefit uses a unique definition of child, partly because the provisions address different tax and social policy goals. Other factors, including piecemeal efforts at tax simplification and complicated family structures, contribute to complexity and increase compliance burdens and noncompliance. A consensus is growing that the definition of child can be simplified without sacrificing important policy goals. Proposals to create a uniform definition of child are similar. The differences between the proposals highlight trade-offs that must be made between simplification and other policy objectives.

Suggested Citation

  • Holtzblatt, Janet & McCubbin, Janet, 2003. "Whose Child Is It Anyway? Simplifying the Definition of a Child," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 701-718, September.
    • Handle: RePEc:ntj:journl:v:56:y:2003:i:3:p:701-18
    DOI: 10.17310/ntj.2003.3.16
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    Cited by:

    1. Ash, Elliott & Morelli, Massimo & Vannoni, Matia, 2022. "More Laws, More Growth? Evidence from U.S. States," CEPR Discussion Papers 15629, C.E.P.R. Discussion Papers.
    2. Maggie R. Jones & Amy B. O’Hara, 2016. "Do Doubled-Up Families Minimize Household-Level Tax Burden?," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 613-640, September.
    3. Sara LaLumia & James Sallee, 2013. "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
    4. Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2019. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," Working Papers hal-02365239, HAL.
    5. David Splinter & Jeff Larrimore & Jacob Mortenson, 2017. "Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(4), pages 737-758, December.
    6. Maggie R. Jones & James P. Ziliak, 2022. "The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records," National Tax Journal, University of Chicago Press, vol. 75(3), pages 451-479.
    7. Sara LaLumia & James M. Sallee & Nicholas Turner, 2015. "New Evidence on Taxes and the Timing of Birth," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 258-293, May.
    8. LaLumia, Sara, 2009. "The Earned Income Tax Credit and Reported Self-Employment Income," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(2), pages 191-217, June.
    9. Olivier Bargain & Damien Echevin & Nicolas Moreau & Adrien Pacifico, 2019. "Inefficient Couples: Non-minimization of the Tax Burden among French Cohabiting Couples," TEPP Working Paper 2019-05, TEPP.

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