000			01789nab a2200325 c 4500
999			_c148574 _d148574
003			ES-MaIEF
005			20231128125317.0
007			ta
008			231128t2023 us ||||| |||| 00| 0|eng d
024	8		_ahttps://doi.org/10.1086/725889
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971225 _aBrehm, Margaret E.
245		4	_aThe child tax credit over time by family type _bbenefit eligibility and poverty _c Margaret E. Brehm and Olga Malkova
500			_aResumen.
504			_aBibliografía.
520			_aWe examine disparities in Child Tax Credit (CTC) eligibility and antipoverty 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 antipoverty 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 antipoverty effectiveness of single mothers rises least, because of a phaseout threshold expansion and partial refundability.
650		4	_aFAMILIA _944146
650		4	_aNIÑOS _947835
650		4	_aIMPUESTOS _947460
650		4	_aGASTOS FISCALES _950212
650		4	_aBONIFICACIONES TRIBUTARIAS _933435
650		4	_aMADRES SOLTERAS _947663
650		7	_aFAMILIA MONOPARENTAL _966191
650		7	_aPOBREZA _948038
650		7	_aPOLITICA FISCAL _948067
650		4	_aESTADOS UNIDOS _942888
700	1		_971226 _aMalkova, Olga
773	0		_9170551 _oOP 233/2023/3 _tNational Tax Journal, _w(IEF)86491 _x 0028-0283, _g v. 76, n. 3, September 2023, p. 707–741
942			_cART