发布求助
文献互助 智能选刊 最新文献

SIRN: EITC (Sub-Topic)最新文献

筛选
英文 中文
The Long-Run Effects of the Earned Income Tax Credit on Women's Earnings 劳动所得税抵免对女性收入的长期影响
SIRN: EITC (Sub-Topic) Pub Date : 2017-12-01 DOI: 10.3386/W24114
D. Neumark, Peter Shirley
{"title":"The Long-Run Effects of the Earned Income Tax Credit on Women's Earnings","authors":"D. Neumark, Peter Shirley","doi":"10.3386/W24114","DOIUrl":"https://doi.org/10.3386/W24114","url":null,"abstract":"Using longitudinal data on marriage and children from the Panel Study of Income Dynamics from 1967 to 2016, we characterize women’s exposure to the federal and state Earned Income Tax Credit (EITC) during their first two decades of adulthood. We use measures of this exposure to estimate the long-run effects of the EITC on women’s labor market outcomes as mature adults, specifically at age 40. Our results suggest that exposure to a more generous EITC when women were unmarried and had older (school-age) children leads to higher earnings in the longer-run, and we find corresponding evidence suggesting that longer-run exposure of unmarried mothers to a more generous EITC increases cumulative labor market experience. Additionally, we find evidence to suggest that exposure to a more generous EITC when women had children while married leads to lower earnings and hours in the longer-run. For both groups, adjustments in hours worked along the intensive margin appear to drive these results. These longer-run effects are consistent with what we would expect from the short-run effects of the EITC on employment and hours predicted by theory and documented in other work.","PeriodicalId":184973,"journal":{"name":"SIRN: EITC (Sub-Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131903774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients 教授税法:对EITC接受者的收益反应实验
SIRN: EITC (Sub-Topic) Pub Date : 2009-04-01 DOI: 10.1257/APP.5.1.1
Raj Chetty, Emmanuel Saez
{"title":"Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients","authors":"Raj Chetty, Emmanuel Saez","doi":"10.1257/APP.5.1.1","DOIUrl":"https://doi.org/10.1257/APP.5.1.1","url":null,"abstract":"We conducted a randomized experiment with 43,000 EITC recipients at H&R Block. Tax preparers gave simple, personalized information about the EITC schedule to half of their clients. We find no significant effects of information provision on earnings in the subsequent year in the full sample. Further exploration uncovers evidence of heterogeneous treatment effects on both self-employment income and wage earnings across the 1,461 tax preparers involved in the experiment. Providing information about tax incentives does not systematically effect earnings on average. However, tax preparers may influence their clients' earnings decisions by providing advice about how to respond to tax incentives. (JEL H23, H24, H26, J23, J31)","PeriodicalId":184973,"journal":{"name":"SIRN: EITC (Sub-Topic)","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117283980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 425
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信