On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence

Rosanne Altshuler and Amy Schwartz

National Tax Journal, 1996, vol. 49, issue 1, 55-71

Abstract: Uses both annual and time-exposure income to measure the incidence of the child care credit. Finds that replacing annual with time-exposure income increases the proportion of the credit received by low-income taxpayers and yields a more even distribution of benefits across middle and upper income tax payers.

Date: 1996
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Working Paper: On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence (1996)
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:1:p:55-71

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