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The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code

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NBER2000-12-01 更新2025-01-04 收录
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Low-income families with children receive large tax benefits from the Earned Income Tax Credit, while high income taxpayers receive large tax benefits from dependent exemptions (whose value is greater to those in higher tax brackets). In contrast, middle-income parents receive substantially smaller

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2000-12-01
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