Boosting Take-up of the Expanded Child Tax Credit


The expanded Child Tax Credit in 2021 was generous but suffered from low take-up among the lowest income families. We identify families who are likely eligible and experimentally helped them file taxes through VITA, the volunteer income tax assistance program. Preliminary results suggest that the assistance intervention nearly tripled the rate of filing through VITA but did not increase overall filing rates. This trial is registered in the AEA RCT registry (

Beata Luczywek
Beata Luczywek
PhD candidate in Economics

I am a fifth-year PhD Candidate in Economics at the University of California San Diego. I am on the 2023-2024 job market.