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来源类型Working Paper
规范类型报告
DOI10.3386/w11729
来源IDWorking Paper 11729
Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply
Nada Eissa; Hilary Hoynes
发表日期2005-11-09
出版年2005
语种英语
摘要Twenty-two million families currently receive a total of $34 billion dollars in benefits from the Earned Income Tax Credit (EITC). In fact, the EITC is the largest cash transfer program for lower-income families at the federal level. An unusual feature of the credit is its explicit goal to use the tax system to encourage and support those who choose to work. A large body of work has evaluated the labor supply effects the EITC and has generated several important findings regarding the behavioral response to taxes. Perhaps the main lesson learned from the evidence is the confirmation that real responses to taxes are important; labor supply does respond to the EITC. The second major lesson is related to the nature of the labor supply response. A consistent finding is that labor supply responses are concentrated along the extensive (entry) margin, rather than the intensive (hours worked) margin. This distinction has important implications for the design of tax-transfer programs and for the welfare evaluation of tax reforms.
主题Public Economics ; Taxation ; Labor Economics ; Labor Supply and Demand
URLhttps://www.nber.org/papers/w11729
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/569402
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Nada Eissa,Hilary Hoynes. Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply. 2005.
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