Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach
The expanded Child Tax Credit (CTC) provided taxpayers up to $3,600 per child for tax year 2021, but take-up was incomplete. We experimentally test whether information frictions and costs of filing taxes explain non-take-up. We designed an information and counseling intervention contacting parents through school districts, coupled with assistance from local Volunteer Income Tax Assistance (VITA) programs. According to tax records, treatment increased tax filing by 2 percentage points, increased CTC claims by (a statistically insignificant) 1.9 percentage points, and tripled filing through VITA. Effects were concentrated among previous nonfilers and Spanish speakers, demonstrating the value of targeted outreach.
Authors
- Eli Berman (ORCID: https://orcid.org/0000-0002-4438-9105)
- Kye Lippold
- Beata Łuczywek
- Julian Betts
Publication Details
- Journal
- National Tax Journal
- Published
- 2024-11-08
- DOI
- https://doi.org/10.1086/732681
- Primary Topic
- Gender, Labor, and Family Dynamics
- Type
- article
- Field-Weighted Citation Impact
- 0.00