| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w21211 |
| 来源ID | Working Paper 21211 |
| The Earned Income Tax Credit (EITC) | |
| Austin Nichols; Jesse Rothstein | |
| 发表日期 | 2015-06-01 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | We review research on the Earned Income Tax Credit (EITC), focusing on work appearing since the Hotz and Scholz (2003) review. Recent work has confirmed earlier findings that labor supply effects are positive for single mothers, smaller and negative for married mothers, and essentially nonexistent for men. Where earlier estimates indicated that all responses were on the extensive margin, some recent studies find evidence of non-zero, but small, intensive margin effects. We also review research on the incidence of the credit, suggesting that employers capture some of the program benefits through lower wages; on the large impact of the program on poverty rates and on children’s outcomes; and on families’ apparent preferences for lump-sum refunds over smaller payments distributed throughout the year. We present new evidence regarding the accuracy of EITC imputations in the Current Population Survey. We discuss proposals for reform, including a more generous childless credit, and argue that the EITC may be complementary to the minimum wage, rather than an alternative. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w21211 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/578886 |
| 推荐引用方式 GB/T 7714 | Austin Nichols,Jesse Rothstein. The Earned Income Tax Credit (EITC). 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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