IDEAS home Printed from https://ideas.repec.org/a/ucp/nattax/doi10.1086-717919.html
   My bibliography  Save this article

Who Benefits from the Child Tax Credit?

Author

Listed:
  • Jacob Goldin
  • Katherine Michelmore

Abstract

The Child Tax Credit (CTC) provides cash transfers to millions of families in the United States. We examine the distributional effects of the rules governing the credit, focusing on the rules governing years prior to 2021. We document striking disparities in eligibility by income and race. For instance, three-quarters of white children are eligible for the full CTC, compared with only about half of Black and Hispanic children. We estimate the distributional effects of a range of reforms to the CTC eligibility rules, demonstrating how such reforms could more evenly distribute the credit by race and income.

Suggested Citation

  • Jacob Goldin & Katherine Michelmore, 2022. "Who Benefits from the Child Tax Credit?," National Tax Journal, University of Chicago Press, vol. 75(1), pages 123-147.
    • Handle: RePEc:ucp:nattax:doi:10.1086/717919
    DOI: 10.1086/717919
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.1086/717919
    Download Restriction: Access to the online full text or PDF requires a subscription.
    File URL: http://dx.doi.org/10.1086/717919
    Download Restriction: Access to the online full text or PDF requires a subscription.
    File URL: https://libkey.io/10.1086/717919?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sophie Collyer & Megan A. Curran & Irwin Garfinkel & David Harris & Zachary Parolin & Jane Waldfogel & Christopher Wimer, 2023. "The Child Tax Credit and Family Well-Being: An Overview of Reforms and Impacts," The ANNALS of the American Academy of Political and Social Science, , vol. 706(1), pages 224-255, March.
    2. Margot I. Jackson & Ester Fanelli, 2023. "Who Uses the Social Safety Net? Trends in Public Benefit Use among American Households with Children, 1980–2020," The ANNALS of the American Academy of Political and Social Science, , vol. 706(1), pages 16-36, March.
    3. Diane Whitmore Schanzenbach & Michael R. Strain, 2023. "Employment and Labor Supply Responses to the Child Tax Credit Expansion: Theory and Evidence," The ANNALS of the American Academy of Political and Social Science, , vol. 710(1), pages 141-156, November.
    4. Collyer, Sophie & Gandhi, Jill & Garfinkel, Irwin & Ross, Schuyler & Waldfogel, Jane & Wimer, Christopher, 2022. "The Effects of the 2021 Monthly Child Tax Credit on Child and Family Well-being: Evidence from New York City," SocArXiv rnmfv, Center for Open Science.
    5. Cameron Deal & Shea Greenberg & Gilbert Gonzales, 2024. "Sexual identity, poverty, and utilization of government services," Journal of Population Economics, Springer;European Society for Population Economics, vol. 37(2), pages 1-31, June.
    6. Natasha Pilkauskas & Katherine Michelmore & Nicole Kovski & H. Luke Shaefer, 2022. "The Effects of Income on the Economic Wellbeing of Families with Low Incomes: Evidence from the 2021 Expanded Child Tax Credit," NBER Working Papers 30533, National Bureau of Economic Research, Inc.
    7. Margaret E. Brehm & Olga Malkova, 2023. "The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty," National Tax Journal, University of Chicago Press, vol. 76(3), pages 707-741.
    8. Cha, Eunho & Lee, Jiwan & Tao, Stacie, 2023. "Impact of the expanded child tax credit and its expiration on adult psychological well-being," Social Science & Medicine, Elsevier, vol. 332(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ucp:nattax:doi:10.1086/717919. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Journals Division (email available below). General contact details of provider: https://www.journals.uchicago.edu/NTJ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.