Effects of Child Tax Benefits on Poverty and Labor Supply: Evidence from the Canada Child Benefit and Universal Child Care Benefit

• 成果类型: Article
• 署名作者: Baker, Michael; Messacar, Derek; Stabile, Mark
• 署名单位: University of Toronto; National Bureau of Economic Research; Memorial University Newfoundland; Statistics Canada; INSEAD Business School; Centre for Economic Policy Research - UK
• 刊物名称: JOURNAL OF LABOR ECONOMICS
• ISSN/ISSBN: 0734-306X
• DOI: 10.1086/721379
• 发表日期: 2023
• 页码: 1129-1182
• 关键词: Welfare

摘要

We investigate how reforms of Canada's child allowances affected household poverty and maternal employment-the 2015 increase and expansion of the Universal Child Care Benefit and the 2016 introduction of a new Canada Child Benefit (CCB). We document that both reforms reduced child poverty, although the CCB had greater effect. By 2018, we estimate that the CCB reduced poverty by 11% in families headed by a single mother and by nearly 17% in two-parent families. We find no evidence, on either the extensive or the intensive margin, of a negative labor supply response to either of the program reforms.