1,721,010 research outputs found

    The consequences of the 2021 child tax credit expansion: an introduction to the volume

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    The American Rescue Plan Act of 2021 temporarily transformed the Child Tax Credit (CTC) into a more generous cash benefit that was more frequently distributed to families with children in the U.S. From July to December 2021, the families of more than 90 percent of U.S. children received monthly cash payments of up to 250perchild(or250 per child (or 300 per young child under six); and at tax time in 2022, families received lump-sum tax refunds of up to 1,500perchild(or1,500 per child (or 1,800 per young child). Many of these families had not previously had access to the full credit because their incomes were too low. The temporary expansion was not made permanent, and the CTC returned to its pre-expansion structure in 2022. This volume evaluates the effects of the 2021 CTC expansion, and this introduction provides broad context around the expansion, elaborates on the goals for the volume, and previews the volume’s subsequent contributions

    The effects of the monthly and lump-sum Child Tax Credit payments on food and housing hardship

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    In March 2021, the US Congress passed the American Rescue Plan (ARP), which included a large but temporary expansion of the Child Tax Credit (CTC). This study investigates the effects of the expanded CTC on two key indicators of material hardship: food insufficiency and not being caught up on rent or mortgage payments.Prior to the expanded CTC, tax filers could receive a maximum of 2,000perchildperyear,butbecauseaccesswasconditionedonpositivefamilyearnings,manychildrenwereexcluded(CrandallHollick2021,2018;Garfinkeletal.2016).Oneinthreechildren,andhalfofBlackandLatinochildren,wereineligibleforthefullbenefitvaluebecausetheirhouseholdsdidnotearnenoughtoqualify(Collyer,Harris,andWimer2019).TheARPmadetheCTCavailabletoalmostallchildren,includingthoseinhouseholdswiththelowestincomeswhohadbeenpreviouslyexcluded,byremovingtheearningsrequirementandmakingthecreditfullyrefundable.Italsoraisedthemaximumannualcreditamountsto2,000 per child per year, but because access was conditioned on positive family earnings, many children were excluded (Crandall-Hollick 2021, 2018; Garfinkel et al. 2016). One in three children, and half of Black and Latino children, were ineligible for the full benefit value because their households did not earn enough to qualify (Collyer, Harris, and Wimer 2019). The ARP made the CTC available to almost all children, including those in households with the lowest incomes who had been previously excluded, by removing the earnings requirement and making the credit fully refundable. It also raised the maximum annual credit amounts to 3,000 for children ages 6-17 and 3,600forchildrenunderage6anddeliveredhalfofthecreditinmonthlyinstallmentsofupto3,600 for children under age 6 and delivered half of the credit in monthly installments of up to 250 per older child or 300peryoungerchildforsixmonthsbeginningmidJuly2021.Alumpsumpaymentofupto300 per younger child for six months beginning mid-July 2021. A lump-sum payment of up to 1,500 (over age 6) or $1,800 (under 6) was provided around March 2022 upon tax filing.Our findings on the CTC's effects on food and housing hardship are consistent with earlier research that studied the consequences of the initial monthly payments for food hardship (Parolin et al. 2021; Perez-Lopez 2021; Shafer et al. 2022) but expand on that work by using stronger research design to isolate plausibly causal effects, studying housing hardship in addition to food hardship and assessing the differential effects of the lump-sum as well as monthly payments. Previous theoretical literature (Thaler and Johnson 1990) and empirical work on other types of government payments (Shaefer, Song, and Shanks 2013; Sykes et al. 2015) suggest that households treat lump-sum payments differently from monthly payments, reserving the former for larger expenditures and debt repayment and the latter to meet ongoing, basic needs such as groceries. We find that households respond to the CTC in exactly this way, with food insecurity declining during the monthly payment period and rent/mortgage arrears falling during the lump-sum payment period

    Estimating monthly poverty rates in the United States

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    Official poverty estimates for the United States are presented annually, based on a family unit's annual resources, and reported with a considerable lag. This study introduces a framework to produce monthly estimates of the Supplemental Poverty Measure and official poverty measure, based on a family unit's monthly income, and with a two-week lag. We argue that a shorter accounting period and more timely estimates of poverty better account for intra-year income volatility and better inform the public of current economic conditions. Our framework uses two versions of the Current Population Survey to estimate monthly poverty while accounting for changes in policy, demographic composition, and labor market characteristics. Validation tests demonstrate that our monthly poverty estimates closely align with observed trends in the Survey of Income & Program Participation from 2004 to 2016 and trends in hardship during the COVID-19 pandemic. We apply the framework to measure trends in monthly poverty from January 1994 through September 2021. Monthly poverty rates generally declined in the 1990s, increased throughout the 2000s, and declined after the Great Recession through the onset of the COVID-19 pandemic. Within-year variation in monthly poverty rates, however, has generally increased. Among families with children, within-year variation in monthly poverty rates is comparable to between-year variation, largely due to the average family with children receiving 37 percent of its annual income transfers in a single month through one-time tax credit payments. Moving forward, researchers can apply our framework to produce monthly poverty rates whenever more timely estimates are desired

    The child tax credit and family well-being: an overview of reforms and impacts

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    The Child Tax Credit (CTC) has become an increasingly important element of the U.S. safety net. We discuss the structure of the CTC and its effects on childhood poverty and other indicators of well-being during its three distinct phases: prior to the 2021 American Rescue Plan (ARP) expansion, during the expansion, and after the expansion’s expiration. We also examine recent efforts to establish state-level CTCs. We show that, in 2020, roughly one in three children were ineligible for the full CTC because it is tied to family earnings. The temporary expansion under the ARP extended full CTC eligibility to nearly all of these children, thus moving more than three million children out of poverty in the expansion months. State-level analyses show how states could establish CTCs that reduce child poverty rates by half, either as a complement to an expanded federal CTC or in the absence of a continued federal expansion

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship

    Appropriate Similarity Measures for Author Cocitation Analysis

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    We provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis

    Dispelling the Myths Behind First-author Citation Counts

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    We conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more sophisticated methods

    Author Index

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