How to Design a State Child and Dependent Care Tax Credit That Works

Gabrielle Pepin

W.E. Upjohn Institute for Employment Research, 2026

Not Just for Kids: Child and Dependent Care Credit Benefits for Adult Care

Gabrielle Pepin, Yulya Truskinovsky

National Tax Journal, vol. 79(2), 2026

South Carolina Reemployment Services and Eligibility Assessments (RESEA) Process Analysis Report

Gabrielle Pepin, Christopher J. O'Leary, Aaron Sojourner

South Carolina Department of Employment and Workforce, 2025

South Carolina Reemployment Services and Eligibility Assessments (RESEA) Randomized Controlled Trial Design Report

Gabrielle Pepin, Ethan Jenkins, Christopher J. O'Leary, Aaron Sojourner

South Carolina Department of Employment and Workforce, 2025

Strengthening Work Requirements? Forecasting Impacts of Reforming Cash Assistance Rules

Josep M. Nadal-Fernandez, Gabrielle Pepin, Kane Schrader

Journal of Policy Analysis and Management, vol. 44, 2025, pp. 663-673

The Effects of Child Care Subsidies on Paid Child Care Participation and Labor Market Outcomes: Evidence from the Child and Dependent Care Credit

Gabrielle Pepin

ILR Review, vol. 78, 2025, pp. 645-666

What Is the Value of the Child and Dependent Care Credit?

Gabrielle Pepin

AEA Papers and Proceedings, vol. 115, 2025, pp. 120-125

Sandwich Generation: Caring for Children and Older Adults

Gabrielle Pepin, Yulya Truskinovsky

Policies for Place: How to Make Sustainable Investments in Communities, W.E. Upjohn Institute for Employment Research, 2024, pp. 27-34

The Role of Taxation in Family Inequality: Possibilities for Reform

Dylan J. F. Bellisle, Gabrielle Pepin, Bethany L. Letiecq

vol. 9(3), National Council on Family Relations, 2024

Want to Offset Inflation for Working Families? Update the Child and Dependent Care Tax Credit

Gabrielle Pepin

The 74, 2024 Dec 11

Reemployment Services and Eligibility Assessments (RESEA) in Maryland—Program Year 2020 Evaluation

Gabrielle Pepin, Christopher J. O'Leary, Kenneth J. Kline, Ting Zhang

Maryland Department of Labor, 2023

The Tax Break That Could Help More Americans Work—If They Knew About It

Gabrielle Pepin, Yulya Truskinovsky

Barron's, 2023 Jun 27

With Federal Child Care Legislation Abandoned, It's Up to States to Help Working Families

John C. Austin, Gabrielle Pepin

Brookings Metropolitan Policy Program, 2023 Feb 13

How Would a Permanently Refundable Child and Dependent Care Credit Affect Eligibility, Benefits, and Incentives?

Gabrielle Pepin

Public Finance Review, vol. 50, 2022, pp. 33-61

Reemployment Services and Eligibility Assessments (RESEA) in Maryland—Formative Evaluation, Program Year 2019

Christopher J. O'Leary, Gabrielle Pepin, Ting Zhang, Conrad Helms

Maryland Department of Labor, 2022

Reemployment Services and Eligibility Assessments (RESEA) in Maryland—Plan for Annual Assessments with Incremental Improvements

Christopher J. O'Leary, Gabrielle Pepin, Ting Zhang

Maryland Department of Labor, 2022

State Tax Strategies to Reduce Care Costs

Gabrielle Pepin

Bridging Research and Practice to Achieve Community Prosperity, W.E. Upjohn Institute for Employment Research, 2022, pp. 32-37

The Effects of Welfare Time Limits on Access to Financial Resources: Evidence from the 2010s

Gabrielle Pepin

Southern Economic Journal, vol. 88, 2022, pp. 1343-1372

Nudges to Increase Completion of Welfare Applications: Experimental Evidence from Michigan

Christopher J. O'Leary, Dallas Oberlee, Gabrielle Pepin

Journal of Behavioral Public Administration, vol. 4, 2021, pp. 1-8

Reemployment Services and Eligibility Assessments (RESEA) in Maryland: Process Analysis Report

Christopher J. O'Leary, Gabrielle Pepin, Ting Zhang, Conrad Helms

Maryland Department of Labor, 2021

Child Care Tax Credit Can End No-Win Choice for Working Parents

Gabrielle Pepin

The Hill, 2021 Mar 30