劳动所得税收抵免与母亲的时间使用：更多工作时间与更少陪伴孩子的时间？

中文摘要

父母投入大量时间与资源用于子女的发展。鉴于有证据表明劳动所得税收抵免（EITC）会影响母亲的劳动供给，我们考察可获得的最高 EITC 金额如何影响一系列广泛的时间使用活动，重点关注陪伴孩子的时间数量与性质。利用 2003—18 年的时间使用数据，我们发现联邦与州层面的 EITC 扩张增加了母亲的工作时间，减少了用于家庭生产、闲暇以及陪伴孩子的时间。然而，这一减少几乎并非来自用于"投资"活动（如主动学习与发展活动）的时间。

Abstract

Parents spend considerable time and resources investing in their children’s development. Given evidence that the Earned Income Tax Credit (EITC) affects maternal labor supply, we investigate how the maximum available EITC amount affects a broad array of time use activities, focusing on the amount and nature of time spent with children. Using 2003–18 time use data, we find that federal and state EITC expansions increase maternal work time, reducing time devoted to home production, leisure, and time with children. However, almost none of the reduction comes from time devoted to “investment” activities, such as active learning and development activities.