Abstract
What is the frequency and duration of Earned Income Tax Credit (EITC) use? How do frequency and duration of EITC use vary by sociodemographic characteristics; such as, education, ethnicity/race, gender, family size, income, marital status, and work effort? What is the relationship between EITC use and participation in other social welfare programs; such as, TANF, Food Stamps, and Supplemental Security Income (SSI)? What are good or robust predictors of EITC eligibility and use? What effects on economic well-being does EITC use have compared to EITC-eligible nonusers?
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Alstott, A. L. (1994). Work vs. freedom: A liberal challenge to employment subsidies. The Yale Law Review, 108, 967–1058.
Blank, R. M., & Schmidt, L. (2001). Work, wages, and welfare. In R. M. Blank & R. Haskins (Eds.), The new world of welfare (pp. 70–102). Washington, DC: Brookings Institution Press.
Blumenthal, M., Erard, B., & Ho, C.-C. (2005). Participation and compliance with the earned income tax credit. National Tax Journal, 58(2), 189–213.
Caputo, R. K. (1999). Advantage white and male, disadvantage black and female: Income inequality, economic well-being and economic mobility among families in a youth cohort, 1979–1993. Danbury, CT: Rutledge Books.
Caputo, R. K. (2006). The earned income tax credit: A study of eligible participants and non-participants. Journal of Sociology & Social Welfare, 33, 9–29.
Caputo, R. K. (2007). Working and poor: A panel study of maturing adults in the U.S. Families in Society, 88, 351–359.
Caputo, R. K. (2009). EITC & TANF participation among young adult low-income families. Northwestern Journal of Law and Social Policy, 4(1), 136–149.
Erard, B., & Ho, C.-C. (2001). Searching for ghosts: Who are the nonfilers and how much tax do they owe? Journal of Public Economics, 81, 25–50.
Greenstein, R., & Shapiro, I. (1998). New research findings on the effects of the earned income tax credit. Washington, DC: Center on Budget and Policy Priorities. Accessed April 19, 2010, from http://www.cbpp.org/cms/index.cfm?fa=view&id=1649.
Kiefer, D., Carroll, R., Holtzblatt, J., Lerman, A., McCubbin, J., Richardson, D., et al. (2002). The economic growth and tax relief reconciliation act of 2001: Overview and assessment of effects on taxpayers. National Tax Journal, 55, 89–117.
Laird, N. M. (1988). Missing data in longitudinal studies. Statistics in Medicine, 7(1–2), 305–315.
MaCurdy, T., Mroz, T., & Gritz, R. M. (1998). An evaluation of the National Longitudinal Survey of Youth. Journal of Human Resources, 33(2, Special issue: Attrition in longitudinal surveys), 345–436.
McClaskie, S. (2005, February 18). Personal email communication with details provided by CHRR archivist Dr. Kim Nagi. Columbus, OH: Center for Human Resource Research.
McCubbin, J. (2000). EITC noncompliance: The determinants of the misreporting of children. National Tax Journal, 53, 1135–1164.
Rank, M. R., & Hirschl, T. A. (1999). The likelihood of poverty across the American adult lifespan. Social Work, 44(3), 201–216.
Shipler, D. K. (2004). The working poor: Invisible in America. New York: Alfred A. Knopf.
Singer, J. D., & Willet, J. B. (2003). Applied longitudinal data analysis: Modeling change and event occurrence. Oxford: Oxford University Press.
U.S. Census Bureau. (2008). Current Population Survey (CPS) – Definitions and explanations. Accessed April 19, 2010, from http://www.census.gov/population/www/cps/cpsdef.html.
U.S. Department of Labor, Bureau of Labor Statistics. (2009a). NLSY79 user’s guide. Accessed April 19, 2010, from http://www.nlsinfo.org/nlsy79/docs/79html/79text/front.htm.
U.S. Department of Labor, Bureau of Labor Statistics. (2009b). NLSY97 user’s guide. Accessed April 19, 2010, from http://www.nlsinfo.org/nlsy97/nlsdocs/nlsy97/maintoc.html.
U.S. General Accounting Office. (1997). Earned income tax credit: Claimants’ credit participation and income patterns, tax years 1990 through 1994. Washington, DC: Author. Accessed April 18, 2010, from http://www.gao.gov/archive/1997/gg97069.pdf.
U.S. General Accounting Office. (2001). Earned income tax credit eligibility and participation. Washington, DC: Author. Accessed April 19, 2010, from http://www.gao.gov/new.items/d02290r.pdf.
Author information
Authors and Affiliations
Corresponding author
Rights and permissions
Copyright information
© 2011 Springer Science+Business Media, LLC
About this chapter
Cite this chapter
Caputo, R.K. (2011). TANF and EITC Use: A Study. In: U.S. Social Welfare Reform. International Series on Consumer Science. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-7674-1_6
Download citation
DOI: https://doi.org/10.1007/978-1-4419-7674-1_6
Published:
Publisher Name: Springer, New York, NY
Print ISBN: 978-1-4419-7673-4
Online ISBN: 978-1-4419-7674-1
eBook Packages: Behavioral ScienceBehavioral Science and Psychology (R0)