Can ‘refundable’ state Earned Income Tax Credits explain child poverty in the American states?

2009 ◽  
Vol 15 (1) ◽  
pp. 39-53 ◽  
Author(s):  
Younghee Lim
Keyword(s):  
Income Tax ◽  
Child Poverty ◽  
Tax Credits ◽  
Earned Income ◽  
American States

New Labour’s Tax Credits, 1997–2010

2019 ◽  
pp. 177-202
Author(s):  
Peter Sloman
Keyword(s):  
Complex System ◽  
Income Tax ◽  
Child Poverty ◽  
Public Support ◽  
The United States ◽  
Tax Credits ◽  
Earned Income ◽  
System P ◽  
First Time ◽  
Transfer State

The thirteen years of Labour government between 1997 and 2010 may come to be seen by future historians as the zenith of the British transfer state, when—in contrast to other western countries—the increase in fiscal redistribution which took place during the 1980s and early 1990s was sustained and deepened. Inspired by the Earned Income Tax Credit in the United States, Gordon Brown created a complex system of income-related tax credits, which formed a central part of New Labour’s strategy for ‘making work pay’ and eliminating child poverty. For the first time, the Treasury came to see itself as a social welfare agency, using tax credits and other instruments to achieve explicit distributional objectives. This chapter provides a detailed account of the development of tax credits, and shows how administrative difficulties and tensions between rhetoric and reality hampered Brown’s efforts to build public support for the system.

Canada

2018 ◽  
Author(s):  
Joshua T. McCabe
Keyword(s):  
Income Tax ◽  
Child Poverty ◽  
Tax Credits ◽  
Primary Method ◽  
Tax Relief ◽  
The Us ◽  
Cash Benefits ◽  
Child Tax Credit ◽  
Family Allowances ◽  
Initial Change

Chapter 4 examines how Canadian policymakers’ renewed promise to tackle child poverty translated into the Child Tax Benefit, the nonrefundable Child Tax Credit, and the Working Income Tax Benefit. Whereas the logic of tax relief served as the springboard for fiscalization in the US, the logic of income supplementation drove the process in Canada. This difference had important implications for the shape and scope of Canadian tax credits, enabling them to significantly reduce child poverty relative to the much weaker outcomes in the US. Family allowances offered policymakers an alternative to welfare as the primary method of delivering cash benefits to children. Canadian policymakers, including conservative policymakers and profamily groups, saw expanding child tax credits as a way to “take children off welfare” by redirecting benefits through a nonstigmatizing program. The initial change occurred under the Progressive Conservatives in 1992 and was consolidated under the Liberals in 1997.

State earned income tax credits and suicidal behavior: A repeated cross-sectional study

2021 ◽  
pp. 106403
Author(s):  
Erin R. Morgan ◽  
Christopher R. DeCou ◽  
Heather D. Hill ◽  
Stephen J. Mooney ◽  
Frederick P. Rivara ◽  
...  
Keyword(s):  
Suicidal Behavior ◽  
Income Tax ◽  
Cross Sectional Study ◽  
Tax Credits ◽  
Sectional Study ◽  
Cross Sectional ◽  
Earned Income

The effects of state earned income tax credits on mental health and health behaviors: A quasi-experimental study

2021 ◽  
Vol 276 ◽  
pp. 113274
Author(s):  
Daniel F. Collin ◽  
Laura S. Shields-Zeeman ◽  
Akansha Batra ◽  
Justin S. White ◽  
Michelle Tong ◽  
...  
Keyword(s):  
Mental Health ◽  
Experimental Study ◽  
Health Behaviors ◽  
Income Tax ◽  
Tax Credits ◽  
Earned Income ◽  
Quasi Experimental

Moving Forward with the Earned Income Tax Credit and Child Tax Credit: Analysis of Proposals to Expand Refundable Tax Credits

2020 ◽  
Vol 73 (4) ◽  
pp. 1163-1186
Author(s):  
Elaine Maag ◽  
Nikhita Airi
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Large Scale ◽  
The Elderly ◽  
Earned Income Tax Credit ◽  
Tax Credits ◽  
Tax Credit ◽  
Earned Income ◽  
Low Income Children ◽  
Child Tax Credit

Policymakers grapple with the related issues of unequal incomes, relatively poor health, education, and economic outcomes for low-income children, and hardship among low- and moderate-income families. Refundable tax credits provide substantial support and relief to many. This analysis details who benefits from the earned income tax credit (EITC) and the child tax credit (CTC) and four large-scale tax credit proposals that would provide substantial and ongoing benefits through these or similar credits. Broadly, proposals focused on children exclude childless adults and the elderly, and proposals focused on work exclude nonworkers, including most of the elderly, but include many workers with children.

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