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首页> 外文学位 >DOES THE EARNED INCOME TAX CREDIT ENCOURAGE OR DISCOURAGE WORK EFFORT? AN EMPIRICAL STUDY (TAX CREDIT, INCENTIVE, LOW INCOME WORKERS, SOCIAL SECURITY TAX).
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DOES THE EARNED INCOME TAX CREDIT ENCOURAGE OR DISCOURAGE WORK EFFORT? AN EMPIRICAL STUDY (TAX CREDIT, INCENTIVE, LOW INCOME WORKERS, SOCIAL SECURITY TAX).

机译：所赚取的收入税收抵免会产生鼓励作用吗？实证研究（税收抵免，激励措施，低收入工人，社会保障税）。

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摘要

The purpose of this dissertation is to examine the effectiveness of the earned income tax credit (EITC) in meeting the objectives that Congress intended. The refundable EITC was first enacted in 1975 to reduce the burden of the Social Security tax for the working poor, to increase the progressivity of the tax system overall, and to increase the incentives of low-income individuals to work. A better understanding of the EITC is important because the credit is becoming the major government support for low income families, and the total expenditure on EITCs are expected to exceed total government spending on welfare.; This study utilizes empirical analysis of actual individual income tax return data to evaluate EITC participants' and comparable nonparticipants' income over time for indications of statistically significant increases. The incomes of participants and nonparticipants are also compared cross-sectionally for evidence of a statistical difference over time. Observations are grouped into income classifications based on the income ranges of the credit: phase-in, plateau, and phase-out. Economic theory predicts a potential work incentive in the phase-in range and a potential work disincentive in the phase-out range.; EITC participants' incomes are found to have increased significantly over the selected time windows during the 1979 to 1990 time period. The incomes for a comparable group of nonparticipants also increased significantly over the same time windows. Income growth for both participants and nonparticipants was greater in the phase-in range than in the phase-out range. There is generally no significant difference in the income growth for participants and nonparticipants until the time windows for 1987 to 1988 and for 1987 to 1990. In those periods, there is indication of a statistically significant association of the EITC with higher income growth for participants in the phase-in range. The differences in the income growth between participants and nonparticipants in the phase-out range is not statistically significant for any of the time periods. An association of the credit with a disincentive in the phase-out range cannot be inferred.
机译：本文的目的是检验收入所得税抵免（EITC）在实现国会预期目标方面的有效性。可退还的EITC于1975年首次颁布，目的是减轻在职穷人的社会保障税负担，提高总体税制的累进性，并增加低收入者工作的动机。更好地理解EITC非常重要，因为信贷已成为政府对低收入家庭的主要支持，并且预计EITC的总支出将超过政府在福利方面的总支出。这项研究利用对实际个人所得税申报表数据的经验分析来评估EITC参与者和可比的非参与者收入随时间的推移，以显示统计上显着增加的迹象。还对参与者和非参与者的收入进行了横截面比较，以证明随着时间的推移存在统计差异。根据信用的收入范围将观察结果分为收入类别：逐步，平稳和逐步淘汰。经济学理论预测，在逐步淘汰范围内可能存在工作激励，而在逐步淘汰范围内可能存在不利于工作的动机。发现EITC参与者的收入在1979年至1990年的选定时间段内显着增加。在同一时间段内，相当数量的非参与者的收入也显着增加。参与者和非参与者的收入增长在逐步淘汰范围内均大于逐步淘汰范围。直到1987年至1988年以及1987年至1990年的时间窗口内，参与者和非参与者的收入增长通常没有显着差异。在那些时期，有迹象表明EITC与参与者的较高收入增长具有统计学上的显着联系。逐步进入范围。在任何时间段内，参与者和非参与者在逐步淘汰范围内的收入增长差异在统计上都不显着。无法推断出信用与逐步淘汰范围内的不利因素的关联。

著录项

  • 作者

    ANDERS, SUSAN BETH.;

  • 作者单位

    TEXAS TECH UNIVERSITY.;

  • 授予单位 TEXAS TECH UNIVERSITY.;
  • 学科 Business Administration Accounting.; Political Science Public Administration.
  • 学位 PH.D.
  • 年度 1998
  • 页码 149 p.
  • 总页数 149
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;政治理论;
  • 关键词

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