The Work Opportunity and Welfare-to-Work Tax Credits: Participation Rates Among Eligible Workers

National Tax Journal

Volumn , Issue 4, 2003, Pages 725-738

  Hamersma, Sarah ^a  

^a UNIVERSITY OF WISCONSIN MADISON   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 1542394932     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2003.4.01     Document Type: Article

References (26)

1. Bartik, Timothy J. Jobs for the Poor: Can Labor Demand Policies Help? New York: Russell Sage Foundation, and Kalamazoo, MI: W.E. Upjohn Institute for Employment Research, 2001.
2. Bishop, John H., and Charles A. Wilson. "Effects on Firm Behavior." In Jobs for Disadvantaged Workers: The Economics of Employment Subsidies, edited by Robert H. Haveman and John L. Palmer, 219-49. Washington, D.C.: The Brookings Institution, 1982.
3. Bishop, John H., and Suk Kang. "Applying for Entitlements: Employers and the Targeted Jobs Tax Credit." Journal of Policy Analysis and Management 10 No. 1 (Winter, 1991): 24-45.
4. Bishop, John, and Mark Montgomery. "Does the Targeted Jobs Tax Credit Create Jobs at Participating Firms?" Industrial Relations 32 No. 3 (Fall, 1993): 289-306.
5. Blank, Rebecca M., David Card, and Philip K. Robins. "Financial Incentives for Increasing Work and Income Among Low-Income Families." In Finding Jobs: Work and Welfare Reform, edited by David Card and Rebecca Blank, 373-419. New York: Russell Sage Foundation, 2000.
6. Bos, Hans, Aletha Huston, Robert Granger, Greg Duncan, Tom Brock, and Vonnie McLoyd. New Hope for People with Low Incomes: Two-Year Results of a Program to Reduce Poverty and Reform Welfare. New York: Manpower Demonstration Research Corporation, April, 1999.
7. Burtless, Gary. "Are Targeted Wage Subsidies Harmful? Evidence from a Wage Voucher Experiment." Industrial and Labor Relations Review 39 No. 1 (October, 1985): 105-14.
8. Christensen, Sandra. The Targeted Jobs Tax Credit. Staff Memorandum. Congressional Budget Office. Washington, D.C. May, 1984.
9. Dickert-Conlin, Stacy, and Douglas Holtz Eakin. "Employee-Based Versus Employer-Based subsidies to Low-Wage Workers: A Public Finance Perspective." In Finding Jobs: Work and Welfare Reform, edited by David Card and Rebecca Blank, 262-96. New York: Russell Sage Foundation, 2000.
10. Dubin, Jeffrey A., and Douglas Rivers. "Experimental Estimates of the Impact of Wage Subsidies." Journal of Econometrics 56 No. 1-2 (March, 1993): 219-42.
11. Hollenbeck, Kevin, and Richard Willke. "The Employment and Earnings Impacts of the Targeted Jobs Tax Credit." Upjohn Institute Staff Working Paper 91-07. Kalamazoo, MI: Upjohn Institute for Employment Research, 1991.
12. Hotz, V. Joseph, Charles H. Mullin, and John Karl Scholz. "The Earned Income Tax Credit and Labor Market Participation of Families on Welfare." Mimeo, 2003.
13. Hotz, V. Joseph, and John Karl Scholz. "The Earned Income Tax Credit." In Means-Tested Transfer Programs in the United States, edited by Robert Moffitt. Chicago: University of Chicago Press, 2003.
14. Katz, Lawrence F. "Wage Subsidies for the Disadvantaged," In Generating Jobs: How to Increase Demand for Less-Skilled Workers, edited by Richard B. Freeman and Peter Gottschalk, 21-53. New York: Russell Sage Foundation, 1998.
15. Knox, Virginia, Cynthia Miller, and Lisa A. Gennetian. Reforming Welfare and Rewarding Work: A Summary of the Final Report on the Minnesota Family Investment Program. New York: Manpower Demonstration Research Corporation, September, 2000.
16. Meyer, Bruce D., and Dan T. Rosenbaum. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers." Quarterly Journal of Economics 116 No. 3 (August, 2001): 1063-104.
17. Michalopoulos, Charles, David Card, Lisa A. Gennetian, Kristen Harknett, and Philip K. Robins. The Self-Sufficiency Project at 36 Months: Effects of a Financial Work Incentive on Employment and Income. Ottawa: Social Research and Demonstration Corporation, June, 2000.
18. O'Neill, Dave M. "Employment Tax Credit Programs: The Effects of Socioeconomic Targeting Provisions." Journal of Human Resources 17 No. 3 (Summer, 1982): 449-59.
19. U.S. Congress. House of Representatives. Committee on Ways and Means. Work Opportunity Tax Credit. Hearing before the Subcommittee on Oversight. 106th Cong., 1st sess., 1999.
20. th Congress. CRS report 97-540E, Washington, D.C., 1997 (updated 1998).
21. U.S. Department of Labor. Employers' Use and Assessment of the WOTC and Welfare-to-Work Tax Credits Program. Final Report. Washington, D.C., March, 2001.
22. U.S. Department of Labor. Office of the Inspector General. Targeted Jobs Tax Credit: Employment Inducement or Employer Windfall? Washington, D.C., August, 1994.
23. U.S. General Accounting Office. Work Opportunity Tax Credit: Employers Do Not Appear to Dismiss Employees to Increase Tax Credits. GAO-01-329, Washington, D.C., March, 2001.
24. U.S. General Accounting Office. Business Tax Incentives: Incentives to Employ Workers with Disabilities Receive Limited Use and Have an Uncertain Impact. GAO-03-39, Washington, D.C., December, 2002.
25. U.S. Office of Management and Budget. Budget of the United States. Washington D.C.: Executive Office of the President. 1999, 2000, 2001, 2002.
26. Woodbury, Stephen A., and Robert G. Spiegelman. "Bonuses to Workers and Employers to Reduce Unemployment: Randomized Trails in Illinois." American Economic Review 77 No. 4 (September, 1987): 513-30.