TY  - RPRT
        AU  - Brehm, Margaret E.
AU  - Malkova, Olga
        TI  - The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty
        PY  - 2023/May/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 16129
        UR  - https://www.iza.org/index.php/publications/dp16129
        AB  - We examine disparities in Child Tax Credit (CTC) eligibility and anti-poverty effects since 1998 by family type. Initially, single mothers were least likely to be eligible and were underrepresented among those lifted from poverty by the CTC, because the credit was virtually nonrefundable. By 2017, disparities by family type mostly disappear, as eligibility and anti-poverty effectiveness of the CTC among single mothers increases dramatically, because of reforms increasing CTC refundability. When the credit doubles in 2018, disparities revert toward initial levels, as eligibility and the anti-poverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability. 
        KW  - Child Tax Credit
KW  - poverty
KW  - gender
KW  - tax policy
        ER  -