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The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty

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  • Margaret E. Brehm
  • Olga Malkova

Abstract

We examine disparities in Child Tax Credit (CTC) eligibility and antipoverty effects since 1998 by family type. Initially, single mothers were least likely to be eligible and were underrepresented among those lifted from poverty by the CTC, because the credit was virtually nonrefundable. By 2017, disparities by family type mostly disappear, as eligibility and antipoverty effectiveness of the CTC among single mothers increases dramatically because of reforms increasing CTC refundability. When the credit doubles in 2018, disparities revert toward initial levels, as eligibility and the antipoverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.

Suggested Citation

  • 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.
    • Handle: RePEc:ucp:nattax:doi:10.1086/725889
    DOI: 10.1086/725889
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply

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