Employment, Child Care Spending, and Child Tax Benefits

Derek Messacar

National Tax Journal, 2021, vol. 74, issue 2, 553 - 575

Abstract: As governments strive to help families with the challenges of working and raising children, understanding the effects of child tax benefits is increasingly relevant. This paper estimates the effects of child benefits on labor earnings and child care spending in Canada by using a novel data set that links 215,598 respondents of two national surveys to tax records and analyzing a 2015 reform that expanded child benefits for families with children aged 0–17. On average, the reform had no effect on earnings. In addition, results suggest that each $1.00 of benefits increases child care spending by $0.25 among married women.

Date: 2021
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://dx.doi.org/10.1086/714387 (application/pdf)
http://dx.doi.org/10.1086/714387 (text/html)
Access to the online full text or PDF requires a subscription.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ucp:nattax:doi:10.1086/714387

Access Statistics for this article

More articles in National Tax Journal from University of Chicago Press
Bibliographic data for series maintained by Journals Division ().