Is the Child Care Credit Progressive?
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.
Volume (Year): 44 (1991)
Issue (Month): 4 (December)
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