劳动所得税抵免作为补充食品福利和储蓄耐用品

IF 1.7 4区经济学 Q2 ECONOMICS

Contemporary Economic Policy Pub Date : 2022-01-27 DOI:10.1111/coep.12565

Jonathan Fisher, David H. Rehkopf

{"title":"劳动所得税抵免作为补充食品福利和储蓄耐用品","authors":"Jonathan Fisher, David H. Rehkopf","doi":"10.1111/coep.12565","DOIUrl":null,"url":null,"abstract":"<p>The Earned Income Tax Credit (EITC) transferred more than $67 billion to taxpayers in 2016. We estimate changes in spending that occur following EITC disbursement. We make three key advances in identifying the effect: using estimated EITC dollar benefits to differentiate the impact of low from high benefits; estimating the impact by liquid assets; and, employing a triple-difference model around the 1993 expansion and a separate triple-difference model over the number of children. We find that the EITC acts as supplementary SNAP benefits for those with small EITC benefits, while those with larger benefits increase spending on durables, particularly automobiles.</p>","PeriodicalId":47364,"journal":{"name":"Contemporary Economic Policy","volume":"40 3","pages":"439-455"},"PeriodicalIF":1.7000,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The Earned Income Tax Credit as supplementary food benefits and savings for durable goods\",\"authors\":\"Jonathan Fisher, David H. Rehkopf\",\"doi\":\"10.1111/coep.12565\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>The Earned Income Tax Credit (EITC) transferred more than $67 billion to taxpayers in 2016. We estimate changes in spending that occur following EITC disbursement. We make three key advances in identifying the effect: using estimated EITC dollar benefits to differentiate the impact of low from high benefits; estimating the impact by liquid assets; and, employing a triple-difference model around the 1993 expansion and a separate triple-difference model over the number of children. We find that the EITC acts as supplementary SNAP benefits for those with small EITC benefits, while those with larger benefits increase spending on durables, particularly automobiles.</p>\",\"PeriodicalId\":47364,\"journal\":{\"name\":\"Contemporary Economic Policy\",\"volume\":\"40 3\",\"pages\":\"439-455\"},\"PeriodicalIF\":1.7000,\"publicationDate\":\"2022-01-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Contemporary Economic Policy\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/coep.12565\",\"RegionNum\":4,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Contemporary Economic Policy","FirstCategoryId":"96","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/coep.12565","RegionNum":4,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}

引用次数: 2

摘要

2016年，劳动所得税抵免(EITC)向纳税人转移了670多亿美元。我们估计EITC支付后发生的支出变化。我们在确定影响方面取得了三个关键进展:使用估计的EITC美元收益来区分低收益和高收益的影响;估计流动资产的影响;并且，在1993年的扩张中使用了三差模型和一个单独的关于儿童数量的三差模型。我们发现，对于那些获得小额EITC福利的人来说，EITC起到了补充SNAP福利的作用，而那些获得较大EITC福利的人则增加了耐用品(尤其是汽车)的支出。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

The Earned Income Tax Credit as supplementary food benefits and savings for durable goods

The Earned Income Tax Credit (EITC) transferred more than $67 billion to taxpayers in 2016. We estimate changes in spending that occur following EITC disbursement. We make three key advances in identifying the effect: using estimated EITC dollar benefits to differentiate the impact of low from high benefits; estimating the impact by liquid assets; and, employing a triple-difference model around the 1993 expansion and a separate triple-difference model over the number of children. We find that the EITC acts as supplementary SNAP benefits for those with small EITC benefits, while those with larger benefits increase spending on durables, particularly automobiles.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Contemporary Economic Policy Multiple-

CiteScore

3.10

自引率

6.70%

发文量

期刊介绍： Contemporary Economic Policy publishes scholarly economic research and analysis on issues of vital concern to business, government, and other decision makers. Leading western scholars, including three Nobel laureates, are among CEP"s authors. The objectives are to communicate results of high quality economic analysis to policymakers, focus high quality research and analysis on current policy issues of widespread concern, increase knowledge among economists of features of the economy key to understanding the impact of policy, and to advance methods of policy analysis.