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The SSRC Library allows visitors to access materials related to self-sufficiency programs, practice and research. Visitors can view common search terms, conduct a keyword search or create a custom search using any combination of the filters at the left side of this page. To conduct a keyword search, type a term or combination of terms into the search box below, select whether you want to search the exact phrase or the words in any order, and click on the blue button to the right of the search box to view relevant results.

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  • Individual Author: Hirasuna, Donald; Stinson, Thomas
    Reference Type: Report
    Year: 2004

    This paper examines utilization rates of Minnesota’s earned income tax credit program by households on welfare from 1992 through 1999. We examine urban and rural differences in the rate of filing an income tax return and receiving the earned income tax credit. Tabulations show that urban areas have the lowest utilization rates, but are catching up in both income tax filing rates and earned income credit receipt rates. Regression analyses identify correlates to urban-rural differences. A modeling exercise examines how urban and rural households might respond to a 10 percent increase in the credit. Finally, policy suggestions are offered, which are relevant to urban and rural areas and are appropriate for other states. (author abstract)

    This paper examines utilization rates of Minnesota’s earned income tax credit program by households on welfare from 1992 through 1999. We examine urban and rural differences in the rate of filing an income tax return and receiving the earned income tax credit. Tabulations show that urban areas have the lowest utilization rates, but are catching up in both income tax filing rates and earned income credit receipt rates. Regression analyses identify correlates to urban-rural differences. A modeling exercise examines how urban and rural households might respond to a 10 percent increase in the credit. Finally, policy suggestions are offered, which are relevant to urban and rural areas and are appropriate for other states. (author abstract)

  • Individual Author: Simpson, Nicole B. ; Tiefenthaler, Jill ; Hyde, Jameson
    Reference Type: Journal Article
    Year: 2010

    Using survey data from Earned Income Tax Credit (EITC) recipients in Madison County, New York, we evaluate the effectiveness of the EITC in improving the economic well-being of low-income households. In particular, we examine the impact of the EITC across household types. For tax years 2002 through 2004, we find that the EITC is responsible for significantly lowering the poverty rate of EITC recipients, from 57 to 49%. In fact, for households below the poverty line, the EITC fills 31% of the gap between their adjusted gross income and the poverty line. The EITC has the largest impact on single parent households, lowering their poverty rate by 11.2 percentage points and reducing their poverty gap by almost 35%. However, the EITC has negligible effects on the poorest households in the sample—childless singles. A majority (64%) of EITC recipients intends to use at least some of the refund on basic needs and almost half plan on using part of their refund for debt repayment. This suggests that the EITC helps the majority of recipients get by but does not increase their economic...

    Using survey data from Earned Income Tax Credit (EITC) recipients in Madison County, New York, we evaluate the effectiveness of the EITC in improving the economic well-being of low-income households. In particular, we examine the impact of the EITC across household types. For tax years 2002 through 2004, we find that the EITC is responsible for significantly lowering the poverty rate of EITC recipients, from 57 to 49%. In fact, for households below the poverty line, the EITC fills 31% of the gap between their adjusted gross income and the poverty line. The EITC has the largest impact on single parent households, lowering their poverty rate by 11.2 percentage points and reducing their poverty gap by almost 35%. However, the EITC has negligible effects on the poorest households in the sample—childless singles. A majority (64%) of EITC recipients intends to use at least some of the refund on basic needs and almost half plan on using part of their refund for debt repayment. This suggests that the EITC helps the majority of recipients get by but does not increase their economic mobility. Somewhat surprisingly, single parent households in the sample are not that different from married parent households in terms of EITC amounts, poverty rates, use of credit, and participation in government programs, despite earning less. (author abstract)

  • Individual Author: Carson, Jessica A.; Mattingly, Marybeth
    Reference Type: Report
    Year: 2014

    This brief uses data from the 2013 Annual Social and Economic Supplement to the Current Population Survey to examine how President Obama’s proposed expanded eligibility and higher credit values might affect tax filers in both rural and urban America. Authors Jessica Carson and Marybeth Mattingly report that proposed changes to the Earned Income Tax Credit (EITC) will increase the share of workers without a qualifying child eligible for the EITC equally in rural and urban places, although rural residents are more likely to be eligible under both current and proposed policies. The average increase in the credit is $476, more than double the average current credit, and would be similar for married and single filers without qualifying children in both rural and urban places. The number of unmarried filers who would become eligible for the credit is significantly higher than the number of married filers, in both urban and rural places. (author abstract)

    This brief uses data from the 2013 Annual Social and Economic Supplement to the Current Population Survey to examine how President Obama’s proposed expanded eligibility and higher credit values might affect tax filers in both rural and urban America. Authors Jessica Carson and Marybeth Mattingly report that proposed changes to the Earned Income Tax Credit (EITC) will increase the share of workers without a qualifying child eligible for the EITC equally in rural and urban places, although rural residents are more likely to be eligible under both current and proposed policies. The average increase in the credit is $476, more than double the average current credit, and would be similar for married and single filers without qualifying children in both rural and urban places. The number of unmarried filers who would become eligible for the credit is significantly higher than the number of married filers, in both urban and rural places. (author abstract)

  • Individual Author: Kneebone, Elizabeth
    Reference Type: Report
    Year: 2008

    This report examines the changing geographic distribution of recipients of the federal Earned Income Tax Credit (EITC) across large cities and suburbs, smaller metro areas, and rural communities in the United States. An analysis of IRS data on EITC recipients in tax years 2000 and 2005 reveals that:

    • In tax year 2005, the greatest number of EITC filers lived in the suburbs of large metropolitan areas. More than 8 million EITC filers lived in the suburbs, though big-city and rural taxpayers were more likely to receive the EITC. In both large cities and rural areas, more than one in five low-income workers claimed the credit in tax year 2005.
    • In the South and West, rural taxpayers were most likely to receive the EITC, while Northeastern and Midwestern EITC recipients were more concentrated in large cities. Over a quarter of rural taxpayers in the South claimed the EITC in tax year 2005. Similar, though slightly smaller, proportions of low-income workers in Northeastern central cities received the credit that year.
    • Total EITC filers increased by 3.2...

    This report examines the changing geographic distribution of recipients of the federal Earned Income Tax Credit (EITC) across large cities and suburbs, smaller metro areas, and rural communities in the United States. An analysis of IRS data on EITC recipients in tax years 2000 and 2005 reveals that:

    • In tax year 2005, the greatest number of EITC filers lived in the suburbs of large metropolitan areas. More than 8 million EITC filers lived in the suburbs, though big-city and rural taxpayers were more likely to receive the EITC. In both large cities and rural areas, more than one in five low-income workers claimed the credit in tax year 2005.
    • In the South and West, rural taxpayers were most likely to receive the EITC, while Northeastern and Midwestern EITC recipients were more concentrated in large cities. Over a quarter of rural taxpayers in the South claimed the EITC in tax year 2005. Similar, though slightly smaller, proportions of low-income workers in Northeastern central cities received the credit that year.
    • Total EITC filers increased by 3.2 million between tax years 2000 and 2005, and almost half that growth (1.6 million) occurred in large suburbs. While large suburbs captured much of the increase in actual EITC filers, rural areas—especially in the Midwest—experienced faster growth in the share of taxpayers claiming the EITC over the first half of the decade.
    • Almost 47 percent of EITC filers claimed the Additional Child Tax Credit (ACTC) in tax year 2005, for a total of $9.4 billion. EITC filers living in large suburbs were the most likely to also benefit from the ACTC, followed by EITC recipients in smaller metropolitan areas.

    (author abstract)

  • Individual Author: Durst, Ron; Farrigan, Tracey
    Reference Type: Report
    Year: 2011

    The authors analyze the increasing use of refundable tax credits targeted to low- and moderate-income households in the Federal individual income tax and determine their implications for rural America. To identify rural and urban households, the analysis matches a zip code approximation of the 2006 Rural-Urban Commuting Area Codes with Internal Revenue Service Individual Income Tax zip code and related data. These data are then used to examine the impact of the recent expansions to income tax credit programs on affected households. The analysis finds that expansions to both the refundable and nonrefundable portions of the Earned Income and Child Tax credits have provided a major source of income support for low-income workers and their families. This is especially true in the South, where the rural poor are concentrated. (author abstract)

    The authors analyze the increasing use of refundable tax credits targeted to low- and moderate-income households in the Federal individual income tax and determine their implications for rural America. To identify rural and urban households, the analysis matches a zip code approximation of the 2006 Rural-Urban Commuting Area Codes with Internal Revenue Service Individual Income Tax zip code and related data. These data are then used to examine the impact of the recent expansions to income tax credit programs on affected households. The analysis finds that expansions to both the refundable and nonrefundable portions of the Earned Income and Child Tax credits have provided a major source of income support for low-income workers and their families. This is especially true in the South, where the rural poor are concentrated. (author abstract)

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