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Is the Child Care Credit Progressive?

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  • Dunbar, Amy
  • Nordhauser, Susan

Abstract

Applies three measures of tax progressivity to a sample of taxpayer data to determine whether the child care credit was regressive during 1979-1986, and whether changes made in 1981 made it more progressive. Concludes that the credit was progressive over the entire period, becoming more progressive after 1981.

Suggested Citation

  • Dunbar, Amy & Nordhauser, Susan, 1991. "Is the Child Care Credit Progressive?," National Tax Journal, National Tax Association, vol. 44(4), pages 519-528, December.
  • Handle: RePEc:ntj:journl:v:44:y:1991:i:4:p:519-28
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    References listed on IDEAS

    as
    1. Jeremy Edwards, 1984. "Does dividend policy matter?," Fiscal Studies, Institute for Fiscal Studies, pages 1-17.
    2. Mervyn A. King, 1974. "Taxation and the Cost of Capital," Review of Economic Studies, Oxford University Press, vol. 41(1), pages 21-35.
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    Cited by:

    1. William M. Gentry & Alison P. Hagy, 1996. "The Distributional Effects of the Tax Treatment of Child Care Expenses," NBER Chapters,in: Empirical Foundations of Household Taxation, pages 99-134 National Bureau of Economic Research, Inc.
    2. Altshuler, Rosanne & Schwartz, Amy Ellen, 1996. "On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence," National Tax Journal, National Tax Association, pages 55-71.

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