“…Introduced in 1998, the policy underwent two expansions, one in 2001 and one in 2009, when the credit was made available in excess of the tax liability for those earning at least $10,000 and $3,000 respectively, and thus expanded in eligibility for those with lower earnings (previously the credit amount was equal to the tax liability and only available for higher earners). The study found that, relative to no CTC, only the In terms of the three studies evaluating unconditional benefits, two of them investigated the effects of introducing the Universal Child Care Benefit (UCCB) in Canada (Daley, 2017;Lebihan and Mao Takongmo, 2018), and one evaluated an expansion of the Universal Child Benefit in Germany (Hener, 2016).…”