儿童税收福利对贫困与劳动供给的影响：来自加拿大儿童福利金与普遍儿童保育福利金的证据

Effects of Child Tax Benefits on Poverty and Labor Supply: Evidence from the Canada Child Benefit and Universal Child Care Benefit

中文摘要

我们考察了加拿大儿童津贴的两项改革如何影响家庭贫困与母亲就业：2015年提高普遍儿童保育福利金的金额并扩大覆盖范围，以及2016年推出新的加拿大儿童福利金（CCB）。我们的研究显示，两项改革均减少了儿童贫困，但CCB的效果更大。据我们估计，到2018年，CCB使以单亲母亲为户主的家庭的贫困率降低了11%，使双亲家庭的贫困率降低了近17%。无论在广延边际还是集约边际上，我们均未发现劳动供给对任一项改革产生负向反应的证据。

Abstract

We investigate how reforms of Canada’s child allowances affected household poverty and maternal employment—the 2015 increase and expansion of the Universal Child Care Benefit and the 2016 introduction of a new Canada Child Benefit (CCB). We document that both reforms reduced child poverty, although the CCB had greater effect. By 2018, we estimate that the CCB reduced poverty by 11% in families headed by a single mother and by nearly 17% in two-parent families. We find no evidence, on either the extensive or the intensive margin, of a negative labor supply response to either of the program reforms.