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The Effects of Replacing Income Tax Deductions for Children With Children's Allowances

A Microsimulation

Bibliographic Data

ID2346263
AuthorsD R Meyer (0000-0002-3966-0861, University of Wisconsin–Madison), Elizabeth Phillips (0000-0001-7084-2076, University of Wisconsin–Madison), Nancy L Maritato (University of Wisconsin–Madison)
Year1991
Volume12
Issue4
Pages467-491
Publication date1991-12-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Family Issues (JOURNAL)
Journal identifiersISSN: 0192-513X • E-ISSN: 1552-5481
PublisherSAGE Publications Inc (PUBLISHER)
DOI10.1177/019251391012004005
OpenAlexW2147151958
LanguageEN
Citations received5
References cited10

All other industrialized countries have some version of a children's allowance, a grant provided to all families based on the number of children they have. In contrast, the United States provides tax deductions for children, which provide the most benefit to the rich and provide no benefit at all to most poor families. The authors argue that a children's allowance could be instituted in this country that would decrease poverty and welfare participation while not costing the federal government any additional resources. A microsimulation model shows the effects of three levels of children's allowances on government revenues, family incomes, welfare use, and labor supply

Economic growth · Economics · Gross income · Labour economics · Microsimulation · Poverty · Public economics · Revenue · State income tax · Tax deduction · Tax reform · Tax revenue · Welfare · Financial Literacy, Pension, Retirement Analysis · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics

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Unique citing works5
Citations per year0,16
Citation span1995 - 2009 (15)
Citation velocityhistorical
Highly citedNo
Citation typesNeutral: 5

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