ON THE PROGRESSIVITY OF THE CHILD CARE TAX CREDIT: SNAPSHOT VERSUS TIME-EXPOSURE INCIDENCE

1996 ◽  
Vol 49 (1) ◽  
pp. 55-71
Author(s):  
ROSANNE ALTSHULER ◽  
AMY ELLEN SCHWARTZ
Keyword(s):  
Child Care ◽  
Tax Credit ◽  
Time Exposure

Federal Tax Benefits for Child Care: Progressivity Over Time, EGTRRA, and the Alternative Minimum Tax

2003 ◽  
Vol 3 (1) ◽  
Author(s):  
John R Eiler ◽  
Warren B. Hrung
Keyword(s):  
Economic Growth ◽  
Child Care ◽  
Tax Credit ◽  
Dependent Care ◽  
Tax Relief ◽  
Tax Benefits ◽  
Over Time

Abstract This paper examines the progressivity of tax benefits for child care over time. We find that the Child and Dependent Care Tax Credit (CDCTC) became more progressive between 1989 and 1998. However, total tax benefits for child care, which include the employer exclusion for child care, were less progressive than the CDCTC alone and became less progressive over time. In simple simulations using 1998 data as the base, we find that the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) increases the progressivity of the CDCTC and total tax benefits for child care.

Expanded child care tax credit for and after 1982

1982 ◽  
Vol 9 (3) ◽  
pp. 58-58
Author(s):  
Kathleen A. Murray
Keyword(s):  
Child Care ◽  
Tax Credit

Policy Watch: Tax Credits for Low-Income Workers with Children

1990 ◽  
Vol 4 (3) ◽  
pp. 201-212 ◽  
Author(s):  
C. Eugene Steuerle
Keyword(s):  
Child Care ◽  
Low Income ◽  
The United States ◽  
Tax Credits ◽  
Tax Credit ◽  
Dependent Care ◽  
Goods And Services ◽  
Equity And Efficiency ◽  
Households With Children ◽  
Child Tax Credit

The most important tax credits available to low-income households with children are the earned income tax credit (EITC), the child tax credit, and the child and dependent care tax credit (hereafter, child-care credit). Only the EITC and the child-care credit exist in current law in the United States. This note will discuss some equity and efficiency implications of four commonly stated purposes of these credits within the tax/transfer system: greater progressivity, adjustments for the presence of children, greater choice among goods and services, and greater work incentives for low-income individuals.

Clinical Impressions of How Young Children Use AAC at Home and in Child Care Settings: A Canadian Perspective

2010 ◽  
Vol 19 (1) ◽  
pp. 21-28
Author(s):  
Kathryn Wishart
Keyword(s):  
Child Care ◽  
Young Children ◽  
High Tech ◽  
Speech Language Pathologists ◽  
Cultural Backgrounds ◽  
Community Based ◽  
Multicultural Community ◽  
Canadian Perspective ◽  
Communication Devices ◽  
Stakeholder Input

Abstract Speech-language pathologists, working in a multicultural, community-based environment for young children with special needs in Vancouver, Canada, collected information on 84 clients using AAC from a chart review. The speech-language pathologists collected additional usage information and attended a group interview to discuss barriers and facilitators of AAC. Thirty-one percent of the children were using AAC. Children aged between 16 and 72 months typically relied on multiple modes of communication, including sign, communication boards and binders, and low- and high-tech communication devices. All of the children used at least one type of unaided mode. Fifty-five percent used pictures or communication boards/displays, and 29% used technology with speech output. Similarities in usage of AAC were noted in home and child-care settings with increased use of unaided in homes and a slightly increased use of aided communication in child care settings. Speech-language pathologists reported that the time needed for AAC intervention as well as limited funding for high-tech devices continue to be major barriers. Additional research is needed to describe current AAC practices with young children particularly from minority linguistic and cultural backgrounds. Stakeholder input is needed to explore perceptions of children's usage of AAC in daily life with familiar and unfamiliar communication partners.

A Pioneer in Child Care

1974 ◽  
Vol 19 (5) ◽  
pp. 377-378
Author(s):  
CHRISTOPH M. HEINICKE
Keyword(s):  
Child Care
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