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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: Scholz, John Karl
    Reference Type: Journal Article
    Year: 1993

    This paper examines the participation rate of the earned income tax credit (EITC). After examining a variety of data sources on EITC recipiency, my preferred estimates indicate that 80 to 86 percent of eligible taxpayers received the credit in 1990, which implies fewer than 2.1 million taxpayers entitled to the credit failed to receive it. I then examine factors correlated with nonparticipation and find that many are consistent with rational or voluntary explanations for nonparticipation. The paper concludes with a discussion of the labor market incentives and antipoverty effectiveness of the credit before and after the August 1993 expansion of the EITC. (author abstract)

    This paper examines the participation rate of the earned income tax credit (EITC). After examining a variety of data sources on EITC recipiency, my preferred estimates indicate that 80 to 86 percent of eligible taxpayers received the credit in 1990, which implies fewer than 2.1 million taxpayers entitled to the credit failed to receive it. I then examine factors correlated with nonparticipation and find that many are consistent with rational or voluntary explanations for nonparticipation. The paper concludes with a discussion of the labor market incentives and antipoverty effectiveness of the credit before and after the August 1993 expansion of the EITC. (author abstract)

  • Individual Author: Ozawa, Martha N.
    Reference Type: Journal Article
    Year: 1995

    Initially a program to relieve the burdens of the social security tax on low-income taxpayers, the Earned Income Tax Credit (EITC) is rapidly becoming a major income support program for the working poor and their families.  This article discusses the effects of the EITC on the income status and work incentives of welfare families in New York City and Texas, assesses the distributive effect of the EITC, and investigates the extent to which the EITC helps welfare families escape poverty through work.  It then places the EITC in a broader policy perspective, describing its ripple effects on this country's treatment of the working poor versus the nonworking poor, support of children, and attempts to cope with the increasing disparity in the incomes of high-wage and low-wage workers. (author abstract)

    Initially a program to relieve the burdens of the social security tax on low-income taxpayers, the Earned Income Tax Credit (EITC) is rapidly becoming a major income support program for the working poor and their families.  This article discusses the effects of the EITC on the income status and work incentives of welfare families in New York City and Texas, assesses the distributive effect of the EITC, and investigates the extent to which the EITC helps welfare families escape poverty through work.  It then places the EITC in a broader policy perspective, describing its ripple effects on this country's treatment of the working poor versus the nonworking poor, support of children, and attempts to cope with the increasing disparity in the incomes of high-wage and low-wage workers. (author abstract)

  • Individual Author: Scholz, John Karl
    Reference Type: Journal Article
    Year: 1996

    The earned income tax credit (EITC) is or will soon be the largest cash or near-cash benefit provided to low-income households in the United States. The EITC is a credit on the federal income tax available to working poor families with children. In 1994 the credit equals 26.3% of earned income (wages, salaries, self-employment income, and farm income) for taxpayers with one child. Because benefits increase with earned income (up to a certain point), the EITC seems to encourage work and therefore is a popular antipoverty programme. (Author abstract)

    The earned income tax credit (EITC) is or will soon be the largest cash or near-cash benefit provided to low-income households in the United States. The EITC is a credit on the federal income tax available to working poor families with children. In 1994 the credit equals 26.3% of earned income (wages, salaries, self-employment income, and farm income) for taxpayers with one child. Because benefits increase with earned income (up to a certain point), the EITC seems to encourage work and therefore is a popular antipoverty programme. (Author abstract)

  • Individual Author: Eissa, Nada; Liebman, Jeffrey B.
    Reference Type: Journal Article
    Year: 1996

    This paper examines the impact of the Tax Reform Act of 1986 (TRA86), which included an expansion of the earned income tax credit, on the labor force participation and hours of work of single women with children. We identify the impact of TRA86 by comparing the change in labor supply of single women with children to the change for single women without children. We find that between 1984-1986 and 1988-1990, single women with children increased their relative labor force participation by up to 2.8 percentage points. We observe no change in the relative hours worked by single women with children who were already in the labor force. (author abstract)

    This paper examines the impact of the Tax Reform Act of 1986 (TRA86), which included an expansion of the earned income tax credit, on the labor force participation and hours of work of single women with children. We identify the impact of TRA86 by comparing the change in labor supply of single women with children to the change for single women without children. We find that between 1984-1986 and 1988-1990, single women with children increased their relative labor force participation by up to 2.8 percentage points. We observe no change in the relative hours worked by single women with children who were already in the labor force. (author abstract)

  • Individual Author: Eissa, Nada; Hoynes, Hilary W.
    Reference Type: Report
    Year: 1998

    Over 18 million taxpayers are projected to receive the Earned Income Tax Credit (EITC) in tax year 1997, at a total cost to the federal government of about 25 billion dollars. The EITC is refundable, so that any amount of the credit exceeding the family's tax liability is returned in the form of a cash refund. Advocates of the credit argue that this redistribution occurs with much less distortion to labor supply than that caused by other elements of the welfare system. This popular view that the credit is unlikely to hold among married couples. Theory suggests that primary earners (typically men) would increase labor force participation, but secondary earners would reduce their labor supply in response to an EITC. We study the labor supply response of married couples to several EITC expansions between 1984 and 1996. While our primary interest is the response to changes in the budget set induced by the EITC, our estimation strategy takes account of budget set changes caused by federal tax policy, and by cross-sectional variation in wages, income, and family size. We use both...

    Over 18 million taxpayers are projected to receive the Earned Income Tax Credit (EITC) in tax year 1997, at a total cost to the federal government of about 25 billion dollars. The EITC is refundable, so that any amount of the credit exceeding the family's tax liability is returned in the form of a cash refund. Advocates of the credit argue that this redistribution occurs with much less distortion to labor supply than that caused by other elements of the welfare system. This popular view that the credit is unlikely to hold among married couples. Theory suggests that primary earners (typically men) would increase labor force participation, but secondary earners would reduce their labor supply in response to an EITC. We study the labor supply response of married couples to several EITC expansions between 1984 and 1996. While our primary interest is the response to changes in the budget set induced by the EITC, our estimation strategy takes account of budget set changes caused by federal tax policy, and by cross-sectional variation in wages, income, and family size. We use both quasi-experimental and reduced form labor supply models to estimate the impact of EITC induced tax changes. The results suggest that EITC expansions between 1984 and 1996 increased married men's labor force participation only slightly but reduced married women's labor force participation by over a full percentage point. Overall, the evidence suggests that family labor supply and pre-tax family earnings fell among married couples. Our results imply that the EITC is effectively subsidizing married mothers to stay at home, and therefore have implications for the design of the program. (Author abstract)

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