The Child and Dependent Care Tax Credit: A Policy Analysis
The Child and Dependent Care Tax Credit: A Policy Analysis
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DOI：
10.1300/j002v39n01_09
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发表时间：
2006-01-01
影响因子：
1.3
通讯作者：
Anderson, Elaine A.
中科院分区：
文献类型：
--
作者：
Forry, Nicole D.;Anderson, Elaine A.
儿童和受抚养人照顾税收抵免（CDCTC）是一项旨在促进有受抚养人的人就业的联邦计划。本文使用增量理论作为框架，概述了CDCTC的立法过程，以及从1954年到现在税收抵免的变化。CDCTC对不同收入家庭的影响进行了探讨，揭示了有利于高收入家庭的不公平利益。尽管这种信贷名义上是针对低收入家庭的，但发现这些家庭很少申请这种信贷。讨论了低收入家庭信贷的障碍和限制，并提出了改进CDCTC的建议。(C)出版社：The Haworth Press，Inc. All rights reserved.
The Child and Dependent Care Tax Credit (CDCTC) is a federal program designed to facilitate the employment of persons with dependents. This article uses incremental theory as a framework for outlining the legislative process through which the CDCTC was developed and alterations the tax credit has endured from 1954 to the present. The effect of the CDCTC on families with diverse incomes is explored, revealing inequitable benefits favoring higher income families. Despite nominal targeting of this credit to low-income families, such families were found to rarely claim the credit. A discussion of barriers to and limitations of the credit for low-income families is provided and recommendations to improve the CDCTC are offered. (C) 2006 by The Haworth Press, Inc. All rights reserved.