Parental Time Allocation and Gender Disparities: The Role of Child Tax Credit Reform

The Child Tax Credit (CTC) plays a critical role in reducing child poverty and promoting parental workforce participation. However, its effects on how parents allocate their time remain insufficiently studied. This research fills this gap by analyzing the 2017 CTC expansion using a difference-in-difference approach. The findings reveal that parents–particularly mothers–in areas with greater CTC exposure reallocated time away from household chores, employment, and childcare toward personal care and social activities. These results underscore the CTC's influence on reshaping gender dynamics in household responsibilities and offer valuable insights into the broader behavioral impacts of tax policies on families.