期刊名称：RSF: The Russell Sage Foundation Journal of the Social Sciences
印刷版ISSN：2377-8253
电子版ISSN：2377-8261
出版年度：2022
卷号：8
期号：5
页码：143-165
DOI：10.7758/RSF.2022.8.5.07
语种：English
出版社：Russell Sage Foundation
摘要：Demographic shifts over the last half-century have resulted in dramatic changes in family structure. These changes have implications for the social safety net because public assistance programs define families differently. This article focuses on a critical poverty-alleviation policy, the Earned Income Tax Credit (EITC), to document family complexity in the United States. We find that more than 60 percent of children in lower-income families reside in households with ambiguity in tax filing and thus in claiming valuable credits. Tax filing ambiguity driven by family complexity is especially common among households with Black children, highlighting significant racial inequities in the tax treatment of complex families. We also consider two reforms to reflect the realities of families today: the childless EITC and a noncustodial parent EITC.
