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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: Greenstein, Robert
    Reference Type: Report
    Year: 2005

    An innovative tax credit that was established in 1975 for low-income working families; and has long enjoyed bipartisan support, the Earned Income Tax Credit has been found; to produce substantial increases in employment and reductions in welfare receipt among; single parents, as well as large decreases in poverty. Research indicates that families use; the EITC to pay for necessities, repair homes and vehicles that are needed to commute; to work, and in some cases, to help boost their employability and earning power by; obtaining additional education or training. (Author abstract)

    An innovative tax credit that was established in 1975 for low-income working families; and has long enjoyed bipartisan support, the Earned Income Tax Credit has been found; to produce substantial increases in employment and reductions in welfare receipt among; single parents, as well as large decreases in poverty. Research indicates that families use; the EITC to pay for necessities, repair homes and vehicles that are needed to commute; to work, and in some cases, to help boost their employability and earning power by; obtaining additional education or training. (Author abstract)

  • Individual Author: Meyer, Bruce D.
    Year: 2010

    In this paper, I first summarize how the U.S. Earned Income Tax Credit (EITC) operates and describe the characteristics of recipients. I then discuss empirical work on the effects of the EITC on poverty and the income distribution, and its effects on labor supply. Next, I discuss a few policy concerns about the EITC: possible negative effects on hours of work and marriage, and problems of compliance with the tax system. I then simulate the effects of the recent expansion of the credit for families with three or more children that were part of the American Recovery and Reinvestment Act of 2009. I also reexamine the key assumptions of past work on the labor supply effects of the EITC. Finally, I briefly discuss the likely effects of further expanding the credit to non-custodial parents, as has been recently done in two jurisdictions. (author abstract)

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    In this paper, I first summarize how the U.S. Earned Income Tax Credit (EITC) operates and describe the characteristics of recipients. I then discuss empirical work on the effects of the EITC on poverty and the income distribution, and its effects on labor supply. Next, I discuss a few policy concerns about the EITC: possible negative effects on hours of work and marriage, and problems of compliance with the tax system. I then simulate the effects of the recent expansion of the credit for families with three or more children that were part of the American Recovery and Reinvestment Act of 2009. I also reexamine the key assumptions of past work on the labor supply effects of the EITC. Finally, I briefly discuss the likely effects of further expanding the credit to non-custodial parents, as has been recently done in two jurisdictions. (author abstract)

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  • Individual Author: Johnson, Nicholas
    Reference Type: Report
    Year: 2001

    The federal government administers an Earned Income Tax Credit (EITC), as do many states. States that enact EITCs can reduce child poverty, support welfare-to-work, and cut taxes for working poor families. The popularity of state EITCs results from continued child poverty, welfare reform, and tax changes. Research confirms the effectiveness of federal EITCs in supporting work and alleviating child poverty, lifting nearly five million people out of poverty each year, contributing to significant increases in labor force participation among single mothers, and allowing EITC recipients to make investments that enhance economic security and promote economic opportunity. Sixteen state EITCs piggyback on the federal EITC. Eleven states follow the federal practice of making the credit refundable, so the family receives the full amount of the credit. In the remaining five states, the credit is available only to the extent that it offsets a family's income tax, which provides no relief to working families with income too low to owe any taxes. The annual cost of refundable state EITCs...

    The federal government administers an Earned Income Tax Credit (EITC), as do many states. States that enact EITCs can reduce child poverty, support welfare-to-work, and cut taxes for working poor families. The popularity of state EITCs results from continued child poverty, welfare reform, and tax changes. Research confirms the effectiveness of federal EITCs in supporting work and alleviating child poverty, lifting nearly five million people out of poverty each year, contributing to significant increases in labor force participation among single mothers, and allowing EITC recipients to make investments that enhance economic security and promote economic opportunity. Sixteen state EITCs piggyback on the federal EITC. Eleven states follow the federal practice of making the credit refundable, so the family receives the full amount of the credit. In the remaining five states, the credit is available only to the extent that it offsets a family's income tax, which provides no relief to working families with income too low to owe any taxes. The annual cost of refundable state EITCs ranges from $11 million to $361 million. Most state credits are financed from funds available in the state's general fund. Two appendices present federal EITC parameters and estimated cost of refundable state EITCs. (author abstract)

  • Individual Author: Meyer, Bruce D.
    Reference Type: Conference Paper
    Year: 2007

    In this paper, I first summarize how the U.S. Earned Income Tax Credit (EITC) operates and describe the characteristics of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its effects on labor supply. Next, I discuss a few policy concerns about the EITC: possible negative effects on hours of work and marriage, and problems of compliance with the tax system. I then briefly discuss some possible reforms to the structure of the current EITC. (author abstract)

    In this paper, I first summarize how the U.S. Earned Income Tax Credit (EITC) operates and describe the characteristics of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its effects on labor supply. Next, I discuss a few policy concerns about the EITC: possible negative effects on hours of work and marriage, and problems of compliance with the tax system. I then briefly discuss some possible reforms to the structure of the current EITC. (author abstract)

  • Individual Author: Hoffman, Saul D.; Seidman, Laurence S.
    Reference Type: Book Chapter/Book
    Year: 2003

    Hoffman and Seidman offer a thorough assessment of the EITC in which they analyze, evaluate, summarize, and critique the state of the program. They find that, overall, the EITC works well, and that it has earned its political popularity. Yet they also uncover several problem areas that they address with specific recommendations based on their analysis. (author abstract)

    Contents

    1. Introduction
    2. An Overview of the Earned Income Tax Credit
    3. Who Benefits from the EITC?
    4. The EITC and the Labor Market
    5. The EITC and the Family
    6. The EITC and Other Antipoverty Programs
    7. The Efficiency Cost of the EITC
    8. EITC Compliance Issues
    9. Reforming the EITC
    10. The EITC in the Twenty-first Century

    Hoffman and Seidman offer a thorough assessment of the EITC in which they analyze, evaluate, summarize, and critique the state of the program. They find that, overall, the EITC works well, and that it has earned its political popularity. Yet they also uncover several problem areas that they address with specific recommendations based on their analysis. (author abstract)

    Contents

    1. Introduction
    2. An Overview of the Earned Income Tax Credit
    3. Who Benefits from the EITC?
    4. The EITC and the Labor Market
    5. The EITC and the Family
    6. The EITC and Other Antipoverty Programs
    7. The Efficiency Cost of the EITC
    8. EITC Compliance Issues
    9. Reforming the EITC
    10. The EITC in the Twenty-first Century

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