Literature review on the impact of welfare policy design on children and youth
综述了福利政策（如收入税抵免、活动要求、时间限制）对低收入父母就业及其子女发展的因果影响，发现收入税抵免能同时促进就业和改善儿童发展，而其他政策效果有限或负面。
Abstract We review the empirical literature on the causal effects of welfare‐to‐work policies on the employment of low‐income parents and the intergenerational impacts on their children. We focus on welfare policies that change benefit levels, activity requirements, time limits, and in‐work benefits. These policies may affect children through several mechanisms, including changes in family income, time spent with parents, and attitudes towards work or welfare. To unpack these mechanisms and understand the net effects of these policies, we assess how the impact on children varies across outcomes, home environments and institutional settings. Overall, the literature shows that income tax credits are an attractive policy, simultaneously increasing employment and improving child development outcomes. In contrast, other policies that boost employment either have no or negative impacts on child development.