State Earned Income Tax Credits and Participation in Regular and Informal Work
نویسندگان
چکیده
منابع مشابه
Employment, Hours of Work and the Optimal Design of Earned Income Tax Credits
This paper examines the optimal schedule of marginal tax rates and the design of earned income tax credits. The analysis is based on a structural labour supply model which incorporates unobserved heterogeneity, fixed costs of work and the detailed non-convexities of the tax and transfer system. An analytical framework is developed that allows explicitly for an extensive margin in work choices a...
متن کاملEffects of Prenatal Poverty on Infant Health: State Earned Income Tax Credits and Birth Weight.
This study estimates the effects of prenatal poverty on birth weight using changes in state Earned Income Tax Credits (EITC) as a natural experiment. We seek to answer two questions about poverty and child wellbeing. First, are there associations between prenatal poverty and lower birth weights even after factoring out unmeasured potential confounders? Because birth weight predicts a range of o...
متن کاملEarned Income Tax Credits and Labor Supply: New Evidence from a British Natural Experiment
205 National Tax Journal Vol. LX, No. 2 June 2007 Abstract With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how different types of credits affect labor supply and earnings. This paper focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the phaseout rate. Using panel data, with ind...
متن کاملThe Earned Income Tax Credit and Reported Self-Employment Income
The Earned Income Tax Credit subsidizes earnings from both the wage sector and the self-employment sector. This paper uses tax return data to investigate how the EITC affects the reporting of self-employment income to the IRS. A difference-in-difference strategy is used, considering three expansions in the EITC and comparing changes across filers with and without children. The expansions are pr...
متن کاملThe Work Opportunity and Welfare–to–Work Tax Credits: Participation Rates Among Eligible Workers
725 National Tax Journal Vol. LVI, No. 4 December 2003 Abstract This paper examines participation in the Work Opportunity Tax Credit (WOTC) and the Welfare–to–Work Tax Credit (WtW), two federal employer subsidy programs. I use nationally– representative data to estimate the number of disadvantaged workers whose employers qualified for either of the credits in 1997 or 1999. I compare these estim...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2010
ISSN: 1556-5068
DOI: 10.2139/ssrn.1767567