Work Requirements and Child Tax Benefits – Jacob Goldin (University of Chicago)

Work Requirements and Child Tax Benefits – Jacob Goldin (University of Chicago)

From Talking law and economics at ETH Zurich by ETH Center for Law & Economics

July 27, 2025 · 12 min

About this episode

Prof. Jacob Goldin discusses the implications of work requirements on child tax benefits and labor supply.

In this episode of the CLE Vlog & Podcast Series, Prof. Jacob Goldin (University of Chicago) discusses his paper "Work Requirements and Child Tax Benefits" with Noah Fehr (ETH Zürich). In his work, Jacob Goldin examines the trade-offs between targeting child tax benefits to the most vulnerable families and preserving incentives to work. Alongside his co-authors, Goldin uses administrative tax data and quasi-random variation in eligibility to estimate the labor supply effects of removing work requirements from child tax credits. The findings suggest that eliminating these requirements leads to negligible reductions in maternal labor force participation, challenging the notion that such provisions are essential for maintaining work incentives. Paper Reference: Jacob Goldin et. al Work Requirements and Child Tax Benefits https://www.nber.org/papers/w32343Revised in December 2024 Audio Credits for Trailer: AllttA by AllttA https://youtu.be/ZawLOcbQZ2w

People in this episode

Guest: Jacob Goldin

Topics covered

  • child tax benefits
  • work requirements
  • labor supply
  • economic policy

Keywords

  • vulnerable families
  • incentives to work
  • administrative tax data

Mentioned in this episode

Products: Work Requirements and Child Tax Benefits

Books & works: Work Requirements and Child Tax Benefits

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