Skip to main content
Back to Top

SSRC Library

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.

Writing a paper? Working on a literature review? Citing research in a funding proposal? Use the SSRC Citation Assistance Tool to compile citations.

  • Conduct a search and filter parameters as desired.
  • "Check" the box next to the resources for which you would like a citation.
  • Select "Download Selected Citation" at the top of the Library Search Page.
  • Select your export style:
    • Text File.
    • RIS Format.
    • APA format.
  • Select submit and download your citations.

The SSRC Library includes resources which may be available only via journal subscription. The SSRC may be able to provide users without subscription access to a particular journal with a single use copy of the full text.  Please email the SSRC with your request.

The SSRC Library collection is constantly growing and new research is added regularly. We welcome our users to submit a library item to help us grow our collection in response to your needs.


  • 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: Ozawa, Martha N.
    Reference Type: Journal Article
    Year: 1998

    The enactment of the Balanced Budget Act of 1997 and the Taxpayers Relief Act of 1997 signals the U.S. commitment to developing human capital among children. However, any such initiative must be pursued within the context of the rapidly changing demographics and the current economic standing of each racial/ethnic group of children, as well as the entire population of children. This paper presents the projections of future changes in the racial/ ethnic composition of children and the results of a study on the quintile distribution of children in the U.S. population, ranked by income statuses. The findings indicate that over three-quarters of Hispanic children and nearly three-quarters of black children are in the bottom two quintiles. Given the rapidly changing demographics and the lower economic standing of minority children, the public policy intervention of investing in children needs to be targeted to minority children. (author abstract)

    The enactment of the Balanced Budget Act of 1997 and the Taxpayers Relief Act of 1997 signals the U.S. commitment to developing human capital among children. However, any such initiative must be pursued within the context of the rapidly changing demographics and the current economic standing of each racial/ethnic group of children, as well as the entire population of children. This paper presents the projections of future changes in the racial/ ethnic composition of children and the results of a study on the quintile distribution of children in the U.S. population, ranked by income statuses. The findings indicate that over three-quarters of Hispanic children and nearly three-quarters of black children are in the bottom two quintiles. Given the rapidly changing demographics and the lower economic standing of minority children, the public policy intervention of investing in children needs to be targeted to minority children. (author abstract)

  • Individual Author: Smeeding, Timothy M.; Ross, Katherin E.; O’Connor, Michael
    Reference Type: Report
    Year: 2000

    This paper presents initial findings on the economic impact of the Earned Income Tax Credit (EITC) based on a sample of Chicago area households that filed tax returns in the spring of 1998. Respondents reported on their detailed use of the funds to pay bills, purchase new items, or save. Asset information on the households was also gathered, along with questions regarding the ability of households to make particular expenditures without the help of the EITC. Uses of the EITC are divided into those that improve social mobility (e.g., purchase a car, pay tuition, change housing) and those that primarily help to make ends meet (e.g., pay routine bills, purchase food) and determinants of each are explored in a regression framework. The paper also explores the relationship among the financial system, asset and borrowing status, and EITC usage. Implications for tax policy and social policy are drawn in conclusion. As far as we know, this is the first research to address these issues, despite the fact that, excluding programs for the elderly and Medicaid, the EITC is our largest federal...

    This paper presents initial findings on the economic impact of the Earned Income Tax Credit (EITC) based on a sample of Chicago area households that filed tax returns in the spring of 1998. Respondents reported on their detailed use of the funds to pay bills, purchase new items, or save. Asset information on the households was also gathered, along with questions regarding the ability of households to make particular expenditures without the help of the EITC. Uses of the EITC are divided into those that improve social mobility (e.g., purchase a car, pay tuition, change housing) and those that primarily help to make ends meet (e.g., pay routine bills, purchase food) and determinants of each are explored in a regression framework. The paper also explores the relationship among the financial system, asset and borrowing status, and EITC usage. Implications for tax policy and social policy are drawn in conclusion. As far as we know, this is the first research to address these issues, despite the fact that, excluding programs for the elderly and Medicaid, the EITC is our largest federal entitlement program. (author abstract)

Sort by

Topical Area(s)

Popular Searches

Source

Year

Year ranges from 1995 to 2018

Reference Type

Research Methodology

Geographic Focus

Target Populations