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The Claiming of Children on U.S. Tax Returns

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NBER2024-12-01 更新2025-01-04 收录
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Tax benefits tied to children form a central component of the social safety net in the United States. To participate in these programs, taxpayers must claim a child on their tax return. We study the claiming of children on tax returns by drawing on health insurance information returns to establish

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2024-12-01
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