Who Benefits from the Child Tax Credit?

نویسندگان

چکیده

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

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ژورنال

عنوان ژورنال: National Tax Journal

سال: 2022

ISSN: ['0028-0283', '1944-7477']

DOI: https://doi.org/10.1086/717919