Effects of Child Tax Benefits on Poverty and Labor Supply: Evidence from the Canada Child Benefit and Universal Child Care Benefit
研究了加拿大2015年和2016年两次儿童福利改革对家庭贫困和母亲就业的影响，发现新儿童福利金显著降低贫困，但未发现劳动供给减少的证据。
We investigate how reforms of Canada’s child allowances affected household poverty and maternal employment—the 2015 increase and expansion of the Universal Child Care Benefit and the 2016 introduction of a new Canada Child Benefit (CCB). We document that both reforms reduced child poverty, although the CCB had greater effect. By 2018, we estimate that the CCB reduced poverty by 11% in families headed by a single mother and by nearly 17% in two-parent families. We find no evidence, on either the extensive or the intensive margin, of a negative labor supply response to either of the program reforms.