The Claiming of Children on U.S. Tax Returns

Geoffrey Gee, Jacob Goldin, Joseph Gray-Hancuch, Ithai Lurie and Vedant Vohra

No 33277, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: Tax benefits tied to children form a central component of the social safety net in the United States. To participate in these programs, taxpayers must claim a child on their tax return. We study the claiming of children on tax returns by drawing on health insurance information returns to establish the presence of children in the United States. We estimate that the vast majority of insured children (approximately 95 percent) and a significant majority (between 88 and 97 percent) of all U.S. children are claimed on tax returns. Unclaimed children are disproportionately concentrated in lower income households and are more likely to live in Black and Hispanic neighborhoods.

JEL-codes: H20 H24 H53 I13 I32 (search for similar items in EconPapers)
Date: 2024-12
New Economics Papers: this item is included in nep-hea, nep-pbe and nep-pub
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