Is the Child Care Credit Progressive?

Amy Dunbar and Susan Nordhauser

National Tax Journal, 1991, vol. 44, issue 4, 519-28

Abstract: 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.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:4:p:519-28

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