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Journal of Economic Perspectives: Vol. 4 No. 3 (Summer 1990)
JEP Volume. 4, Issue 3 | 
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Policy Watch: Tax Credits for Low-Income Workers with Children
Article Citation
Steuerle, C Eugene. 1990. "Policy Watch: Tax Credits for Low-Income Workers with Children."
Journal of Economic Perspectives,
4(3): 201-212.
DOI: 10.1257/jep.4.3.201
DOI: 10.1257/jep.4.3.201
Abstract
The most important tax credits available to low-income households with children are the earned income tax credit (EITC), the child tax credit, and the child and dependent care tax credit (hereafter, child-care credit). Only the EITC and the child-care credit exist in current law in the United States. This note will discuss some equity and efficiency implications of four commonly stated purposes of these credits within the tax/transfer system: greater progressivity, adjustments for the presence of children, greater choice among goods and services, and greater work incentives for low-income individuals.
Article Full-Text Access
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Authors
Steuerle, C. Eugene (Urban Institute)
JEL Classifications
911: General Welfare Programs
323: National Taxation, Revenue, and Subsidies
323: National Taxation, Revenue, and Subsidies
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