Employment, Child Care Spending, and Child Tax Benefits

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE National Tax Journal Pub Date : 2021-06-01 DOI:10.1086/714387

Derek Messacar

引用次数: 0

Abstract

As governments strive to help families with the challenges of working and raising children, understanding the effects of child tax benefits is increasingly relevant. This paper estimates the effects of child benefits on labor earnings and child care spending in Canada by using a novel data set that links 215,598 respondents of two national surveys to tax records and analyzing a 2015 reform that expanded child benefits for families with children aged 0–17. On average, the reform had no effect on earnings. In addition, results suggest that each $1.00 of benefits increases child care spending by $0.25 among married women.

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就业、儿童保育支出和儿童税收优惠

随着政府努力帮助家庭应对工作和抚养孩子的挑战，了解儿童税收优惠的影响变得越来越重要。本文通过将两次全国调查的215,598名受访者与税收记录联系起来的新数据集，并分析了2015年一项扩大0-17岁儿童家庭儿童福利的改革，估计了儿童福利对加拿大劳动力收入和儿童保育支出的影响。平均而言，这项改革对收入没有影响。此外，研究结果表明，已婚妇女每获得1美元的福利，就会增加0.25美元的儿童保育支出。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.