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The SSRC Library allows visitors to access materials related to self-sufficiency programs, practice and research. Visitors can view common search terms, conduct a keyword search or create a custom search using any combination of the filters at the left side of this page. To conduct a keyword search, type a term or combination of terms into the search box below, select whether you want to search the exact phrase or the words in any order, and click on the blue button to the right of the search box to view relevant results.

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  • Individual Author: Averett, Susan L.; Peters, H. Elizabeth; Waldman, Donald M.
    Reference Type: Journal Article
    Year: 1997

    We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy simulations show that an increase in the value of the child care tax credit (i.e., percent of expenditures subsidized) would have a much larger effect on labor supply than an increase in the annual expenditure limits of the subsidy or making the subsidy refundable. (author abstract)

    We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy simulations show that an increase in the value of the child care tax credit (i.e., percent of expenditures subsidized) would have a much larger effect on labor supply than an increase in the annual expenditure limits of the subsidy or making the subsidy refundable. (author abstract)

  • Individual Author: Institute on Taxation and Economic Policy
    Reference Type: Report
    Year: 2011

    Low- and middle-income working parents frequently spend a significant portion of their income on child care. As an increasing number of single parents take jobs, and as the number of two-earner families continues to rise, child care expenses are an unavoidable and increasingly unaffordable expense for these families. This policy brief looks at one way of making child care more affordable: the dependent care tax credit offered by the federal government and many states. (author abstract)

    Low- and middle-income working parents frequently spend a significant portion of their income on child care. As an increasing number of single parents take jobs, and as the number of two-earner families continues to rise, child care expenses are an unavoidable and increasingly unaffordable expense for these families. This policy brief looks at one way of making child care more affordable: the dependent care tax credit offered by the federal government and many states. (author abstract)

  • Individual Author: Altshuler, Rosanne; Schwartz, Amy E.
    Reference Type: Journal Article
    Year: 1996

    We evaluate the progressivity of the federal Child Care Tax Credit using the Ernst and Young/University of Michigan panel of tax return data. Incidence measures are calculated using both annual and “time exposure” income to measure ability to pay. Both indicate that the benefits of the credit are progressively distributed. Replacing annual with time-exposure income dramatically increases the proportion of the credit received by lower-income taxpayers and yields a more even distribution of benefits across middle- and upper-income taxpayers. Our results suggest that policymakers should use both income measures to evaluate the credit. (author abstract)

    We evaluate the progressivity of the federal Child Care Tax Credit using the Ernst and Young/University of Michigan panel of tax return data. Incidence measures are calculated using both annual and “time exposure” income to measure ability to pay. Both indicate that the benefits of the credit are progressively distributed. Replacing annual with time-exposure income dramatically increases the proportion of the credit received by lower-income taxpayers and yields a more even distribution of benefits across middle- and upper-income taxpayers. Our results suggest that policymakers should use both income measures to evaluate the credit. (author abstract)

  • Individual Author: Lawrence, Sharmila; Kreader, J. Lee
    Reference Type: Report
    Year: 2006

    A growing body of research is starting to shed light on the ways child care subsidies are achieving one of their central goals—supporting employment for low-income parents. Second in the series Reviews of Research on Child Care Subsidies, this research brief summarizes the Research Connections literature review of the same title, Parent Employment and the Use of Child Care Subsidies, which examines recent research addressing the basic question:

    • What parent employment outcomes are associated with the use of child care subsidies?

    That is, how do employment decisions and patterns for low-income parents with subsidies tend to differ from those of low-income parents without them? For which subgroups of these parents—such as, those with or without high school diplomas, with or without cash assistance histories—do child care subsidies appear to make more difference? What factors in addition to subsidies influence parents’ employment decisions? While these questions are posed broadly in terms of “parents,” the research to date focuses on “mothers.” (author...

    A growing body of research is starting to shed light on the ways child care subsidies are achieving one of their central goals—supporting employment for low-income parents. Second in the series Reviews of Research on Child Care Subsidies, this research brief summarizes the Research Connections literature review of the same title, Parent Employment and the Use of Child Care Subsidies, which examines recent research addressing the basic question:

    • What parent employment outcomes are associated with the use of child care subsidies?

    That is, how do employment decisions and patterns for low-income parents with subsidies tend to differ from those of low-income parents without them? For which subgroups of these parents—such as, those with or without high school diplomas, with or without cash assistance histories—do child care subsidies appear to make more difference? What factors in addition to subsidies influence parents’ employment decisions? While these questions are posed broadly in terms of “parents,” the research to date focuses on “mothers.” (author abstract)

  • Individual Author: Forry, Nicole D.
    Reference Type: Journal Article
    Year: 2008

    Evidence regarding the degree to which child care subsidies support low-income, employed parents’ financial resources is lacking. This study used two samples to evaluate the impact of child care subsidies on parents’ child care payments and the percentage of household income spent on child care. Cross-sectional and longitudinal multivariate models were supplemented with descriptive information on parents’ perceptions of the impacts of child care costs and child care subsidies on family finances. Child care subsidies were found to reduce child care costs by a small but statistically significant amount. Approximately half of parents who received a subsidy reported that it positively affected their financial well-being, allowing them to afford non-child care services, save money, and pay bills or debts. (author abstract)

    Evidence regarding the degree to which child care subsidies support low-income, employed parents’ financial resources is lacking. This study used two samples to evaluate the impact of child care subsidies on parents’ child care payments and the percentage of household income spent on child care. Cross-sectional and longitudinal multivariate models were supplemented with descriptive information on parents’ perceptions of the impacts of child care costs and child care subsidies on family finances. Child care subsidies were found to reduce child care costs by a small but statistically significant amount. Approximately half of parents who received a subsidy reported that it positively affected their financial well-being, allowing them to afford non-child care services, save money, and pay bills or debts. (author abstract)

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