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期刊快享| Journal of Public Economics [October 2024, Volume 238]

税收学分享汇  · 公众号  ·  · 2024-11-01 09:00
    

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01 Effects of the expanded Child Tax Credit on employment outcomes Elizabeth Ananat, Benjamin Glasner, Christal Hamilton, Zachary Parolin, Clemente Pignatti Abstract : The temporary 2021 expansion of the Child Tax Credit (CTC) was intended to reduce child poverty during the COVID-19 pandemic. The expansion’s elimination of an existing phase-in with earnings, however, potentially disincentivized labor supply, raising concerns that it would reduce parent employment. We empirically test for employment effects using difference-in-differences analyses with Current Population Survey data. Across many specifications and multiple sub-groups, we find very small, inconsistently signed, statistically insignificant impacts of the 2021 CTC on parental labor force participation and employment. 02 The political economy of coastal development Pierre Magontier, Albert Solé-Ollé, Elisabet Viladecans-Marsal Abstract : Coastal development has advantages, such as job creation, and drawbacks, ………………………………

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