000			01599nab a2200277 c 4500
999			_c147928 _d147928
003			ES-MaIEF
005			20230725101903.0
007			ta
008			230724t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968582 _aRodgers, Luke P.
245		0	_aTax credit refundability and child care prices _bevidence from California _c Luke P. Rodgers
500			_aResumen.
504			_aBibliografía.
520			_aA common critique of nonrefundable tax credits is that benefits are limited for low-income households. Costs often dominate the refundability debate, yet how much households benefit from refundability depends on the incidence of the credit in question. California provides a unique opportunity to study how eliminating refundability of child care tax credits affects child care prices while holding other policy dimensions fixed. Using county-level price and tax return data, this study finds that nonrefundability corresponds with lower child care prices. If the price response is symmetrical and quality adjustments are limited, refundability may benefit low-income families less than the cost of the program would suggest.
650		4	_aIMPUESTOS _947460
650		4	_aGASTOS FISCALES _950212
650		4	_aNIÑOS _947835
650		4	_aCUIDADOS _970848
650		4	_aINCIDENCIA Y TRASLACION _946552
650		4	_aPRECIOS _948092
650		4	_aESTADOS UNIDOS _942888
650		4	_947776 _aMODELOS ECONOMETRICOS
773	0		_9169899 _oOP 233/2023/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 76, n. 1, March 2023, p. 95-118
942			_cART