Changes in EITC Eligibility and Participation, 2005–2009
Changes in EITC Eligibility and Participation, 2005–2009
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2005-2009 年 EITC 资格和参与的变化
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发表时间：
2014
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影响因子：
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通讯作者：
Maggie R. Jones
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文献类型：
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作者：
Maggie R. Jones
参加劳动所得税抵免(EITC)的比率已被广泛研究，但随着时间的推移，获得抵免资格的变化较少受到关注。对政策制定者来说，一个重要的问题是，在经济低迷期间，资格是否会增加(或增加多少)。EITC从根本上与工作捆绑在一起。在高失业率时期，由于在特定纳税年度申报的工人--特别是低技能工人--的数量较少，资格可能会减少。另一方面，家庭结构和就业不足可能会导致申请资格的增加。例如，当一个双收入家庭失去一份工作，或者当一个收入者一年工作部分时间或更少时，收入者可能有资格获得资格。使用与当前人口调查年度社会和经济补充资料(CPS ASEC)相关联的美国国税局税收数据，我研究了2005至2009纳税年度(大衰退开始和结束)之间EITC资格和申领人数的变化。利用固定效应模型，我根据预测劳动力市场结果的特征，评估了人口群体中的资格模式。结果表明，在总体EITC资格率上升的时期，州失业率对资格率有显著的积极影响，对接受率有显著的负面影响。与此同时，尽管联合申报人、有更多孩子的人和男性的合格率有所上升，但教育程度较低的人的合格率却在下降。结果表明，在经济衰退中经历了最高失业率的劳动力市场群体可能因为全年失业而失去资格。
The rate of participation in the Earned Income Tax Credit (EITC) has been widely studied, but changes over time in eligibility for the credit have received less attention. One question of importance to policy-makers is whether (or by how much) eligibility might increase during economic downturns. The EITC is fundamentally tied to work. During periods of high unemployment, eligibility may decrease due to a lower number of workers - especially low-skilled workers - filing for a given tax year. On the other hand, family structure and underemployment may lead to increases in eligibility. For example, earners may become eligible when a two-earner family loses one job or when an earner works part of the year or fewer hours. Using IRS tax data linked with the Current Population Survey Annual Social and Economic Supplement (CPS ASEC), I examine changes in EITC eligibility and take-up between tax years 2005 and 2009, during which time the Great Recession began and ended. Employing fixed-effects models, I assess patterns of eligibility among demographic groups based on characteristics that also predict labor market outcomes. Results indicate that, in a period when overall EITC eligibility rates increased, the state unemployment rate had a significant positive effect on eligibility and a significant negative effect on take-up. Meanwhile, although joint filers, those with more children, and men experienced increasing rates of eligibility, those with less education experienced decreasing rates. Results point to the possibility that labor market groups who experienced the highest rates of unemployment in the recession may have become ineligible due to full-year job loss.