Fertility and the Personal Exemption: Comment
复制并扩展了Whittington等人（1990）关于子女税收优惠对生育率影响的研究，发现原模型设定缺乏充分证据支持，且结果对更广泛的税收优惠衡量方法不稳健。
One of the most commonly cited studies on the effect of child subsidies on fertility, Whittington, Alm, and Peters (1990), claimed a large positive effect of child tax benefits on fertility using time series methods. We revisit this question in light of recent increases in child tax benefits by replicating this earlier study and extending the analysis. We do not find strong evidence to justify the model specification from the original paper. Moreover, even if the original specification is appropriate, we show that the results are not robust to more general measures of child tax benefits.