Policy Watch: Tax Credits for Low-Income Workers with Children
讨论了美国现行法律中针对有子女低收入家庭的三种主要税收抵免（劳动所得税抵免、儿童税收抵免和儿童保育税收抵免）在公平与效率方面的含义，分析了其四个常见目标：提高累进性、考虑子女因素、增加商品服务选择以及增强工作激励。
The most important tax credits available to low-income households with children are the earned income tax credit (EITC), the child tax credit, and the child and dependent care tax credit (hereafter, child-care credit). Only the EITC and the child-care credit exist in current law in the United States. This note will discuss some equity and efficiency implications of four commonly stated purposes of these credits within the tax/transfer system: greater progressivity, adjustments for the presence of children, greater choice among goods and services, and greater work incentives for low-income individuals.