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The impact of state earned income tax credit increases on material and medical hardship
Journal of Consumer Affairs ( IF 2.603 ) Pub Date : 2021-05-30 , DOI: 10.1111/joca.12382
Olga Kondratjeva 1, 2 , Stephen P. Roll 2, 3 , Mathieu Despard 2, 4 , Michal Grinstein‐Weiss 2, 3
Affiliation  

The federal Earned Income Tax Credit (EITC) provides substantial financial assistance to low- and moderate-income workers and has been shown to reduce poverty and encourage employment. Many US states have also implemented their own EITCs to supplement the federal tax credits. Leveraging unique administrative and survey data and employing a difference-in-differences approach, this study investigates how changes in state EITC benefits between 2012 and 2016 impacted the levels of material and medical hardships in states that expanded or enacted state credits. We find that small changes in state EITC levels can alleviate medical hardship, but not most other types of hardship, especially when states experience a greater benefit increase or implement new state EITCs. Our research points to the limitations of using relatively modest tax credits to offset many of the economic challenges faced by low- and moderate-income households.

中文翻译:

州所得税抵免增加对物质和医疗困难的影响

联邦收入所得税抵免 (EITC) 为中低收入工人提供大量财政援助,并已被证明可以减少贫困和鼓励就业。许多美国州也实施了自己的 EITC,以补充联邦税收抵免。本研究利用独特的行政和调查数据并采用差异中的差异方法,调查了 2012 年至 2016 年间州 EITC 福利的变化如何影响扩大或颁布州信用的州的物质和医疗困难水平。我们发现州 EITC 水平的微小变化可以减轻医疗困难,但不能缓解大多数其他类型的困难,尤其是当各州的福利增加或实施新的州 EITC 时。
更新日期:2021-05-30
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