Benefit programs for families rely on rules to determine which individuals can claim which children. These rules shape who qualifies for a program and who does not. This Article critically assesses the design of child-claiming rules, using as case studies the Child Tax Credit and the Earned Income Tax Credit.

 

中文翻译：

---

这是谁的孩子？改进安全网计划中的儿童索赔规则

家庭福利计划依靠规则来确定哪些人可以领取哪些孩子。这些规则决定了谁有资格参加一个项目，谁没有。本文以儿童税收抵免和劳动所得税抵免作为案例研究，批判性地评估了儿童索赔规则的设计。