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Who Benefits from the Child Tax Credit?

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  • 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
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    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. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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).

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