Tots and Teens: How Does Child’s Age Influence Maternal Labor Supply and Child Care Response to the Earned Income Tax Credit?
研究发现劳动所得税抵免对母亲劳动供给的促进作用主要集中在孩子3岁以下的母亲，而对青少年母亲的效应较弱，同时伴随3岁以下儿童母亲育儿使用和成本的大幅增加。
Building on earlier work that shows that the Earned Income Tax Credit (EITC) has a substantial positive effect on maternal labor supply, we show that labor supply effects are concentrated among mothers with children under age 3, with only moderate effects of the EITC on the labor supply of mothers with teenagers. These increases in labor supply are coupled with large increases in the use and cost of child care among mothers with children under age 3. Results highlight the importance of considering heterogeneous treatment effects of policy and have implications for child care policy and other family policy.