<?xml version='1.0' encoding='UTF-8'?><xml><records><record><source-app name="HighWire" version="7.x">Drupal-HighWire</source-app><ref-type name="Journal Article">17</ref-type><contributors><authors><author><style face="normal" font="default" size="100%">Bitler, Marianne P.</style></author><author><style face="normal" font="default" size="100%">Hines, Annie Laurie</style></author><author><style face="normal" font="default" size="100%">Page, Marianne</style></author></authors><secondary-authors></secondary-authors></contributors><titles><title><style face="normal" font="default" size="100%">Cash for Kids</style></title><secondary-title><style face="normal" font="default" size="100%">RSF: The Russell Sage Foundation Journal of the Social Sciences</style></secondary-title></titles><dates><year><style  face="normal" font="default" size="100%">2018</style></year><pub-dates><date><style  face="normal" font="default" size="100%">2018-02-01 00:00:00</style></date></pub-dates></dates><pages><style  face="normal" font="default" size="100%">43-73</style></pages><doi><style  face="normal" font="default" size="100%">10.7758/RSF.2018.4.2.03</style></doi><volume><style face="normal" font="default" size="100%">4</style></volume><issue><style face="normal" font="default" size="100%">2</style></issue><abstract><style  face="normal" font="default" size="100%">Although a growing number of studies suggest that providing poor families with income supplements of as little as $1,000 per year will improve children’s well-being, many poor children miss important sources of income support provided through the tax system because their parents either do not work or do not file taxes. Accessing assistance through means-tested programs is also challenging. We propose replacing the complicated array of benefits provided through the tax system with a universal child benefit of $2,000 per child that would be available regardless of parents’ work status. Our reform would ensure that all children receive enough assistance to make a difference and it would be simpler and more equitable than the current array of child benefits that are provided through the tax code.</style></abstract></record></records></xml>