| All | Children, Married | Children, Single | No Children | |
| (1) | (2) | (3) | (4) | |
| Panel A: EITC Recipients per Potential Filer | ||||
| Unemployment rate | 0.386* | 0.889*** | -0.899 | 0.252* |
| (0.219) | (0.273) | (1.329) | (0.132) | |
| Mean Y | 0.220 | 0.146 | 0.868 | 0.079 |
| Percent impact (%) | 1.8 | 6.1 | -1.0 | 3.2 |
| Observations | 663 | 1,326 | 1,326 | 1,326 |
| Panel B: Real EITC Expenditures per Potential Filer ($2008) | ||||
| Unemployment rate | 550.6 | 1992.4*** | -2457.2 | 47.3 |
| (608.2) | (679.4) | (3919.4) | (46.0) | |
| Mean Y | 460.9 | 348.6 | 2234.0 | 19.9 |
| Percent impact (%) | 1.2 | 5.7 | -1.1 | 2.4 |
| Observations | 663 | 1,326 | 1,326 | 1,326 |
Notes: Data are from the 1996-2008 Statistics of Income, with denominators measuring the number of potential filing units from the CPS ASEC corresponding to the tax year (tax year X matched with survey done in year X). The sample excludes high-income earners, late filers, individuals living abroad and married couples filing separately. The dependent variables are total number of tax returns with EITC claims and real EITC expenditures ($2008), each divided by the total number of potential filing units in each cell. All regressions include controls for demographic characteristics, as well as state and year fixed effects. The results are weighted by the population of potential filers in each cell. The unemployment rate is measured in percentage points. Percent impact is calculated as the effect of a 1 percentage point (1 unit) increase in the unemployment rate divided by the mean value of the dependent variable. Standard errors are clustered by state and shown in parentheses. *p< 0.10, **p< 0.05, ***p< 0.01.