On the progressivity of the child care tax credit: Snapshot versus time-exposure incidence

Description:

A discussion of the differences between time exposure and annual income application of the Child Care Tax Credit and methods for more fair and even distribution

Resource Type:

Reports & Papers

Author(s):

Altshuler Rosanne; Schwartz Amy Ellen

Publisher(s):

National Tax Association

Country:

United States

Date Issued:

1996

Source:

National Tax Journal, 49(1), 55-71

Journal Title:

National Tax Journal

Volume Number:

Issue Number:

Page Range:

55-71

Topics:

7. Policies > 7.3. Economic & Social Policies > 7.3.4. Tax Policies

ISSN:

0028-0283

Paper

1944-7477

Online

Peer Reviewed:

Yes

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