| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w8031 |
| 来源ID | Working Paper 8031 |
| The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code | |
| David T. Ellwood; Jeffrey B. Liebman | |
| 发表日期 | 2000-12-01 |
| 出版年 | 2000 |
| 语种 | 英语 |
| 摘要 | Low-income families with children receive large tax benefits from the Earned Income Tax Credit, while high income taxpayers receive large tax benefits from dependent exemptions (whose value is greater to those in higher tax brackets). In contrast, middle-income parents receive substantially smaller tax benefits associated with children. This U-shaped pattern of benefits by income, which we call the middle-class parent penalty,' not only raises issues of fairness; it also generates marginal tax rates and marriage penalties for moderate income families that are as high or higher than those facing more well-to-do taxpayers. This paper documents how the tax benefits of children vary with income, and illustrates their impact on marginal tax rates and marriage penalties. It then examines five options for reducing or eliminating the middle-class parent penalty and the high marginal tax rates and marriage penalties it produces. |
| 主题 | Public Economics ; Taxation ; Labor Economics ; Demography and Aging |
| URL | https://www.nber.org/papers/w8031 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/565623 |
| 推荐引用方式 GB/T 7714 | David T. Ellwood,Jeffrey B. Liebman. The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code. 2000. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w8031.pdf（228KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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