The Effects of the Child Care Tax Credit on Maternal Labor Supply

Haibin Jiang ()

No 2015, Working Papers from Tulane University, Department of Economics

Abstract: The Child Care Tax credit (CCTC) is a child care subsidy pro- gram that allows working parents to claim a tax credit for their child care expenses. I document a comprehensive legislative history of the CCTC at both federal and state levels. Using the exogenous CCTC law changes and focusing on working-age mothers from the Panel Study of Income Dynamics, I use differences-in-differences, triple-differences, and instrumental variables methods to estimate the effects of the CCTC on maternal labor supply. I find that the CCTC significantly increases maternal labor force participation and the effects are more pronounced in married mothers than single mothers.

Keywords: The Child Care Tax Credit; Maternal Labor Supply; Differences-in-differences; Instrumental Variables. (search for similar items in EconPapers)
JEL-codes: H24 J13 J22 (search for similar items in EconPapers)
Date: 2020-11
New Economics Papers: this item is included in nep-lma, nep-pbe and nep-pub
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Citations: View citations in EconPapers (2)

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