Earned income credit utilization by welfare recipients: A case study of Minnesota's earned income credit program

Autor:	Thomas F. Stinson, Donald P. Hirasuna
Rok vydání:	2006
Předmět:	Labour economics Public Administration Sociology and Political Science media_common.quotation_subject Gross income Adjusted gross income Policy analysis General Business Management and Accounting Incentive Tax credit Income tax State income tax Economics Welfare media_common
Zdroj:	Journal of Policy Analysis and Management. 26:125-148
ISSN:	1520-6688 0276-8739
DOI:	10.1002/pam.20230
Popis:	This paper examines utilization of a state earned income credit by AFDC and TANF recipients. Although utilization percentages are increasing, we find that among TANF recipients in 1999, 45.7 percent of all households and 34.8 percent of eligible households did not receive the state earned income credit. Moreover, we find that utilization may depend upon TANF requirements and incentives, information resources, and barriers to work and filing of income tax returns. Finally, we investigate whether low utilization is because of little or no benefit from the state earned income credit and find this may be true for some with barriers or less incentive to work under TANF. © 2006 by the Association for Public Policy Analysis and Management.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::aebd6e7d87ad8a8c74f3642d04ceeef5 https://doi.org/10.1002/pam.20230 Zobrazit plný text záznamu Plný text