Pathways to Reduce Child Poverty : Impacts of Federal Tax Credits.

Format:

Book

Author/Creator:

National Academies of Sciences, Engineering, and Medicine.

Language:

English

Subjects (All):

Earned income tax credit.

Child tax credits.

Physical Description:

1 online resource (451 pages)

Edition:

1st ed.

Place of Publication:

Washington, D.C. : National Academies Press, 2026.

Summary:

Front Matter Summary 1 Introduction 2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA 3 Measuring Child Poverty with the Supplemental Poverty Measure 4 Take-Up of the EITC and CTC Under ARPA in 2021 5 Experiences of Families and Nonprofit Organizations with the EITC and CTC Policies in 2021 6 Other COVID-19.

Contents:

Cover Page

Title Page

Copyright Page

Reviewers

Acknowledgments

Table of Contents

Boxes, Figures, and Tables

Acronyms

Summary

1 Introduction

2 Key Provisions of the EITC and CTC Including Changes Under the TCJA and ARPA

3 Measuring Child Poverty with the Supplemental Poverty Measure

4 Take-Up of the EITC and CTC Under ARPA in 2021

5 Experiences of Families and Nonprofit Organizations with the EITC and CTC Policies in 2021

6 Other COVID-19 Pandemic-Period Policies and Programs and Their Potential Confounding Effects for Assessing Impacts of the EITC and CTC in 2021

7 Potential Labor Supply and Employment Effects of Tax Credits

8 Impact of the EITC and CTC on Child Poverty in 2021

9 Alternative Policy Options

10 Recommendations for Improvements in the Measurement and Evaluation of the Impacts of the EITC and CTC on Child Poverty

Appendix A Committee and Staff Biosketches

Appendix B Key Terms

Appendix C Specification of the Official Poverty Measure and the Supplemental Poverty Measure

Appendix D Demographic Portrait of Child Poverty in the United States

Appendix E Evidence on Strengths and Limitations of IRS and Survey Data to Measure EITC and CTC Take-Up

Appendix F Synthesizing Elasticity Estimates from the EITC and CTC Literature

Appendix G Detailed Tables for Impacts of EITC and CTC Policies in 2021 on Child Poverty Rates for Subgroups

Appendix H Urban Institute TRIM3 Technical Specification: Using Microsimulation to Assess the Impact of the 2021 Child Tax Credit and Earned Income Tax Credit

Appendix I Additional Tables on Alternative Policy Options

References.

Notes:

Description based on publisher supplied metadata and other sources.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

9780309994101

9780309994125

OCLC:

1609716450