Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits (2026)

Chapter: Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature

Previous Chapter: Appendix E: Evidence on Strengths and Limitations of IRS and Survey Data to Measure EITC and CTC Take-Up
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 359
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 360
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 361
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 362
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 363
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 364
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 365
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 366
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 367
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 368
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 369
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 370
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 371
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 372
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 373
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 374
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 375
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 376
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 377
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 378
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 379
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 380
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 381
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 382
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 383
Suggested Citation: "Appendix F: Synthesizing Elasticity Estimates from the EITC and CTC Literature." National Academies of Sciences, Engineering, and Medicine. 2026. Pathways to Reduce Child Poverty: Impacts of Federal Tax Credits. Washington, DC: The National Academies Press. doi: 10.17226/29163.
Page 384
Next Chapter: Appendix G: Detailed Tables for Impacts of EITC and CTC Policies in 2021 on Child Poverty Rates for Subgroups
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