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The Effect Of The Child‐Care Credit On Low‐And Middle‐Income Taxpayers’ Purchases Of Child Care

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  • Theo Edwin Maloy

Abstract

The child‐ and dependent‐care credit in the Internal Revenue Code is intended to encourage the consumption of commercial day‐care services. This research finds, through econometric analysis of tax returns from 1983 and 1987, that reducing child care's after‐tax price increases child‐care consumption by low‐ and middle‐income taxpayers who purchase commercial child‐care services.

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  • Theo Edwin Maloy, 2000. "The Effect Of The Child‐Care Credit On Low‐And Middle‐Income Taxpayers’ Purchases Of Child Care," Review of Policy Research, Policy Studies Organization, vol. 17(1), pages 53-70, March.
    • Handle: RePEc:bla:revpol:v:17:y:2000:i:1:p:53-70
    DOI: 10.1111/j.1541-1338.2000.tb00908.x
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