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Tax policy and intergenerational poverty: The relationship between the earned income tax credit and young adult earnings.

机译：税收政策与代际贫困：收入所得税抵免与成人收入之间的关系。

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摘要

The Earned Income Tax Credit (EITC) is a refundable tax credit, originally developed in 1975, which functions as a wage subsidy for low-income families and single adults. The EITC has demonstrated effects on familial resources and parental behaviors (Moffit, 1983; Eissa and Liebman, 1996; Dahl et al, 2009), as well as limited evidence of changes to neighborhood dynamics (Spencer, 2007). Because of this, there is reason to believe the net impact on intergenerational poverty, a thoroughly documented yet poorly understood phenomenon, will be positive (Haveman and Wolfe, 1995; Concoran, 1996). Analyzing these relationships is challenging, due to a litany of variables that are difficult or impossible to measure, and the high complexity of neighborhood factors, family dynamics and personal characteristics that shape achievement. This analysis indicates a small, but statistically significant relationship between earnings in young adulthood and parental EITC receipt, when measured in terms of the average annual tax credit, and the number of years in which a positive credit was received. The results indicate a small negative relationship between average EITC benefit and future earnings, while the number of years of the tax credit was positively correlated with young adult success. These findings underscore the beneficial aspects of the project, and provide justification for improving the program through increases to eligibility and enrollment, as well as making other tax credits fully refundable in order to be useful among the very poor.
机译：收入所得税抵免（EITC）是一种可退还的税收抵免，最初于1975年开发，用作低收入家庭和单身成年人的工资补贴。 EITC已显示出对家族资源和父母行为的影响（Moffit，1983； Eissa和Liebman，1996； Dahl等，2009），以及改变邻里动态的有限证据（Spencer，2007）。因此，有理由相信，对世代相传的贫困的净影响将是积极的（Haveman and Wolfe，1995； Concoran，1996）。由于一连串难以衡量或无法衡量的变量，以及影响成就的邻里因素，家庭动态和个人特征的高度复杂性，分析这些关系具有挑战性。该分析表明，以年平均税收抵免额和获得正面抵免的年数衡量时，成年后的收入与父母的EITC收入之间的关系很小，但具有统计意义。结果表明，平均EITC收益与未来收入之间存在很小的负相关关系，而税收抵免的年限与成年年轻人的成功成正相关。这些发现强调了该项目的有益方面，并为通过提高资格和入学率以及使其他税收抵免完全可退还以便在极贫困人口中有用而改善计划提供了理由。

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  • 作者

    Dancy, Kimberly B.;

  • 作者单位

    Georgetown University.;

  • 授予单位 Georgetown University.;
  • 学科 Economics Labor.;Sociology Public and Social Welfare.
  • 学位 M.P.P.
  • 年度 2013
  • 页码 48 p.
  • 总页数 48
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
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