Do In-Work Tax Credits Serve as a Safety Net?
Do In-Work Tax Credits Serve as a Safety Net?
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DOI：
10.3368/jhr.52.2.0614-6433r1
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发表时间：
2017-03-01
影响因子：
5.2
通讯作者：
Kuka, Elira
中科院分区：
文献类型：
--
作者：
Bitler, Marianne;Hoynes, Hilary;Kuka, Elira
我们测试EITC对经济需求的反应。使用IRS数据，我们利用各州经济周期的时间和严重程度的差异。由于EITC要求获得收入，因此信贷的周期性在理论上存在模糊性。我们发现，较高的失业率会导致已婚夫妇获得EITC的可能性和获得的信贷金额增加，但对单身人士的影响微乎其微。EITC的保护作用主要集中在技术工人身上。EITC可以减轻有孩子的已婚夫妇和可能收入中等的群体的收入冲击，但对大多数受益人：有孩子的单亲父母来说却没有这样做。
We test the EITC's response to economic need.: Using IRS data we exploit differences in timing and severity of economic cycles across states. Because the EITC requires earned income, there is a theoretical ambiguity in the credit's cyclicality. We find higher unemployment leads to increased likelihood of EITC recipiency and in credit amounts received for married couples but has insignificant effects for single individuals. The EITC's protective effects are concentrated among skilled workers. The EITC mitigates income shocks for married couples with children and groups likely to have moderate earnings, but does not for most recipients: single parents with children.