The Earned Income Tax Credit and Maternal Time Use: More Time Working and Less Time with Kids?

• 成果类型: Article; Early Access
• 署名作者: Bastian, Jacob; Lochner, Lance
• 署名单位: Rutgers University System; Rutgers University New Brunswick; Western University (University of Western Ontario)
• 刊物名称: JOURNAL OF LABOR ECONOMICS
• ISSN/ISSBN: 0734-306X
• DOI: 10.1086/717729
• 发表日期: 2022
• 关键词: child achievement evidence; family income; mothers; EMPLOYMENT; IMPACT; PARTICIPATION; allocation; leisure; fathers; welfare

摘要

Parents spend considerable time and resources investing in their children's development. Given evidence that the Earned Income Tax Credit (EITC) affects maternal labor supply, we investigate how the maximum available EITC amount affects a broad array of time use activities, focusing on the amount and nature of time spent with children. Using 2003-18 time use data, we find that federal and state EITC expansions increase maternal work time, reducing time devoted to home production, leisure, and time with children. However, almost none of the reduction comes from time devoted to investment activities, such as active learning and development activities.