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Social, Political, and Economic Inequality

The Effects of Diaper Taxes on Maternal Employment

Awarded External Scholars
Lindsey Bullinger
Georgia Institute of Technology
Felipe Lozano-Rojas
University of Georgia
Project Date:
Award Amount:
$75,000
Summary

Diaper need—the inability to provide enough diapers to keep a baby clean, dry, and healthy—is an underrecognized form of material hardship that disproportionally affects low-income households and mothers of color. Public policy scholars Lindsey Bullinger and Felipe Lozano-Rojas will examine how changes in the sales tax rate on diapers impacts maternal employment. They will analyze data from the Nielsen Consumer Panel, Nielsen Retail Scanner data, Nielsen Ailments Panel Survey data, the National Child Abuse and Neglect Data System, the Current Population Survey, as well as local tax rate data for their study.