Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings
Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings
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DOI：
10.1257/aer.103.7.2683
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发表时间：
2013-12-01
影响因子：
10.7
通讯作者：
Saez, Emmanuel
中科院分区：
文献类型：
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作者：
Chetty, Raj;Friedman, John N.;Saez, Emmanuel
我们估计劳动所得税收抵免对劳动力供应的影响，使用当地对EITC时间表的了解差异。我们代理了邮政编码中的EITC知识，其中包括操纵报告的自营职业收入以最大化其EITC退款的个人比例。这一衡量标准在不同地区差别很大。我们利用孩子出生时EITC资格的变化来估计劳动力供给的影响。相对于低知识领域的个体，高知识领域的个体为了获得更多的EITC退税而大幅改变工资收入。这些反应主要来自于分阶段实施地区的密集利润率增长。
We estimate the impacts of the Earned Income Tax Credit on labor supply using local variation in knowledge about the EITC schedule. We proxy for EITC knowledge in a Zip code with the fraction of individuals who manipulate reported self-employment income to maximize their EITC refund. This measure varies significantly across areas. We exploit changes in EITC eligibility at the birth of a child to estimate labor supply effects. Individuals in high-knowledge areas change wage earnings sharply to obtain larger EITC refunds relative to those in low-knowledge areas. These responses come primarily from intensive-margin earnings increases in the phase-in region.