蝌蚪网 Papers and Proceedings
ISSN 2574-0768 (Print) | ISSN 2574-0776 (Online)
Parental Time Allocation and Gender Disparities: The Role of Child Tax Credit Reform
蝌蚪网 Papers and Proceedings
vol. 115,
May 2025
(pp. 700–705)
Abstract
The Child Tax Credit (CTC) plays a critical role in reducing child poverty and promoting parental workforce participation. However, its effects on how parents allocate their time remain insufficiently studied. This research fills this gap by analyzing the 2017 CTC expansion using a difference-in-difference approach. The findings reveal that parents鈥攑articularly mothers鈥攊n areas with greater CTC exposure reallocated time away from household chores, employment, and childcare toward personal care and social activities. These results underscore the CTC's influence on reshaping gender dynamics in household responsibilities and offer valuable insights into the broader behavioral impacts of tax policies on families.Citation
Dacass, Tennecia, Elif B. Dilden, and Yang Jiao. 2025. "Parental Time Allocation and Gender Disparities: The Role of Child Tax Credit Reform." 蝌蚪网 Papers and Proceedings 115: 700–705. DOI: 10.1257/pandp.20251134Additional Materials
JEL Classification
- H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- I32 Measurement and Analysis of Poverty
- I38 Welfare, Well-Being, and Poverty: Government Programs; Provision and Effects of Welfare Programs
- J12 Marriage; Marital Dissolution; Family Structure; Domestic Abuse
- J13 Fertility; Family Planning; Child Care; Children; Youth
- J16 Economics of Gender; Non-labor Discrimination