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Whose Child Is It Anyway? Simplifying the Definition of a Child

Author

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  • Holtzblatt, Janet
  • McCubbin, Janet

Abstract

Taxpayers may be eligible for certain tax benefits if they support or live with their children. Each benefit uses a unique definition of child, partly because the provisions address different tax and social policy goals. Other factors, including piecemeal efforts at tax simplification and complicated family structures, contribute to complexity and increase compliance burdens and noncompliance. A consensus is growing that the definition of child can be simplified without sacrificing important policy goals. Proposals to create a uniform definition of child are similar. The differences between the proposals highlight trade-offs that must be made between simplification and other policy objectives.

Suggested Citation

  • Holtzblatt, Janet & McCubbin, Janet, 2003. "Whose Child Is It Anyway? Simplifying the Definition of a Child," National Tax Journal, National Tax Association, vol. 56(3), pages 701-718, September.
  • Handle: RePEc:ntj:journl:v:56:y:2003:i:3:p:701-18
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    Citations

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    Cited by:

    1. Maggie R. Jones & Amy B. O’Hara, 2016. "Do Doubled-Up Families Minimize Household-Level Tax Burden?," National Tax Journal, National Tax Association, vol. 69(3), pages 613-640, September.
    2. Sara LaLumia & James Sallee, 2013. "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
    3. David Splinter & Jeff Larrimore & Jacob Mortenson, 2017. "Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household," National Tax Journal, National Tax Association, vol. 70(4), pages 737-758, December.
    4. Sara LaLumia & James M. Sallee & Nicholas Turner, 2015. "New Evidence on Taxes and the Timing of Birth," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 258-293, May.

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