NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

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

David T. Ellwood, Jeffrey B. Liebman

Chapter in NBER book Tax Policy and the Economy, Volume 15 (2001), James M. Poterba, editor (p. 1 - 40)
Published in January 2001 by MIT Press
in NBER Book Series Tax Policy and the Economy

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This chapter first appeared as NBER working paper w8031, The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code, David T. Ellwood, Jeffrey B. Liebman

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