메뉴 건너뛰기




Volumn 80, Issue 1, 2006, Pages 27-66

Difficult calculations: Low-income workers and marginal tax rates

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33645915769     PISSN: 00377961     EISSN: None     Source Type: Journal    
DOI: 10.1086/499086     Document Type: Article
Times cited : (36)

References (49)
  • 1
    • 0003720789 scopus 로고    scopus 로고
    • "Does Work Pay? An Analysis of the Work Incentives under TANF"
    • Occasional Paper no. 9. Urban Institute, Washington, DC
    • Acs, Gregory, Norma Coe, Keith Watson, and Robert I. Lerman. 1998. "Does Work Pay? An Analysis of the Work Incentives under TANF." Occasional Paper no. 9. Urban Institute, Washington, DC.
    • (1998)
    • Acs, G.1    Coe, N.2    Watson, K.3    Lerman, R.I.4
  • 3
    • 0027318893 scopus 로고
    • "The Structure and Properties of the Sense of Coherence Scale"
    • Antonovsky, Aaron. 1993. "The Structure and Properties of the Sense of Coherence Scale." Social Science and Medicine 36 (6): 725-33.
    • (1993) Social Science and Medicine , vol.36 , Issue.6 , pp. 725-733
    • Antonovsky, A.1
  • 4
    • 0003423499 scopus 로고    scopus 로고
    • "New Hope for People with Low Incomes: Two-Year Results of a Program to Reduce Poverty and Reform Welfare"
    • Report. Manpower Demonstration Research Corporation, New York
    • Bos, Johannes M., Thomas W. Brock, Greg J. Duncan, Robert C. Granger, Aletha C. Huston, and Vonnie C. McLoyd. 1999. "New Hope for People with Low Incomes: Two-Year Results of a Program to Reduce Poverty and Reform Welfare." Report. Manpower Demonstration Research Corporation, New York.
    • (1999)
    • Bos, J.M.1    Brock, T.W.2    Duncan, G.J.3    Granger, R.C.4    Huston, A.C.5    McLoyd, V.C.6
  • 5
    • 0009795077 scopus 로고    scopus 로고
    • "Creating New Hope: Implementation of a Program to Reduce Poverty and Reform Welfare"
    • Report. Manpower Demonstration Research Corporation, New York
    • Brock, Thomas W., Fred Doolittle, Veronica Fellerath, and Michael Wiseman. 1997. "Creating New Hope: Implementation of a Program to Reduce Poverty and Reform Welfare." Report. Manpower Demonstration Research Corporation, New York.
    • (1997)
    • Brock, T.W.1    Doolittle, F.2    Fellerath, V.3    Wiseman, M.4
  • 6
    • 84909017756 scopus 로고    scopus 로고
    • "Inside the Welfare Contract: Discretion and Accountability in State Welfare Administration"
    • Brodkin, Evelyn Z. 1997. "Inside the Welfare Contract: Discretion and Accountability in State Welfare Administration." Social Service Review 71 (1): 1-33.
    • (1997) Social Service Review , vol.71 , Issue.1 , pp. 1-33
    • Brodkin, E.Z.1
  • 8
    • 0038892122 scopus 로고    scopus 로고
    • "Operating within the Rules: Welfare Recipients' Experiences with Sanctions and Case Closings"
    • Cherlin, Andrew J., Karen Bogen, James M. Quane, and Linda Burton. 2002. "Operating within the Rules: Welfare Recipients' Experiences with Sanctions and Case Closings." Social Service Review 76 (3): 387-405.
    • (2002) Social Service Review , vol.76 , Issue.3 , pp. 387-405
    • Cherlin, A.J.1    Bogen, K.2    Quane, J.M.3    Burton, L.4
  • 9
    • 8644290340 scopus 로고    scopus 로고
    • "What Welfare Recipients Know about the New Rules and What They Have to Say about Them"
    • Policy Brief 00-1. Welfare, Children, and Families: A Three-City Study. Johns Hopkins University, Baltimore
    • Cherlin, Andrew J., Pamela Winston, Ronald Angel, Linda Burton, P. Lindsay Chase-Lansdale, Robert Moffitt, William Julius Wilson, Rebekah Levine Coley, and James M. Quane. 2000. "What Welfare Recipients Know about the New Rules and What They Have to Say about Them." Policy Brief 00-1. Welfare, Children, and Families: A Three-City Study. Johns Hopkins University, Baltimore.
    • (2000)
    • Cherlin, A.J.1    Winston, P.2    Angel, R.3    Burton, L.4    Chase-Lansdale, P.L.5    Moffitt, R.6    Wilson, W.J.7    Coley, R.L.8    Quane, J.M.9
  • 11
    • 33645909663 scopus 로고    scopus 로고
    • "Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers"
    • NBER Working Paper no. 10935. National Bureau of Economic Research, Cambridge, MA
    • Eissa, Nada, Henrik Jacobsen Kleven, and Claus Thustrup Kreiner. 2004. "Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers." NBER Working Paper no. 10935. National Bureau of Economic Research, Cambridge, MA.
    • (2004)
    • Eissa, N.1    Kleven, H.J.2    Kreiner, C.T.3
  • 12
    • 0011221917 scopus 로고    scopus 로고
    • "Anti-poverty Policy for Families in the Next Century: From Welfare to Work - And Worries"
    • Ellwood, David T. 2000. "Anti-poverty Policy for Families in the Next Century: From Welfare to Work - and Worries." Journal of Economic Perspectives 14 (1): 187-98.
    • (2000) Journal of Economic Perspectives , vol.14 , Issue.1 , pp. 187-198
    • Ellwood, D.T.1
  • 13
    • 33645918074 scopus 로고    scopus 로고
    • "The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code"
    • NBER Working Paper no. 8031. National Bureau of Economic Research, Cambridge, MA
    • Ellwood, David T., and Jeffrey B. Liebman. 2000. "The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code." NBER Working Paper no. 8031. National Bureau of Economic Research, Cambridge, MA.
    • (2000)
    • Ellwood, D.T.1    Liebman, J.B.2
  • 15
    • 0036312653 scopus 로고    scopus 로고
    • "'Rational' and Ecocultural Circumstances of Program Take-Up among Low-Income Working Parents"
    • Gibson, Christina M., and Thomas S. Weisner. 2002. "'Rational' and Ecocultural Circumstances of Program Take-Up among Low-Income Working Parents." Human Organization 61 (2): 154-66.
    • (2002) Human Organization , vol.61 , Issue.2 , pp. 154-166
    • Gibson, C.M.1    Weisner, T.S.2
  • 16
    • 0036109066 scopus 로고    scopus 로고
    • "The Elasticity of Taxable Income: Evidence and Implications"
    • Gruber, Jon, and Emmanuel Saez. 2002. "The Elasticity of Taxable Income: Evidence and Implications." Journal of Public Economics 84 (1): 1-32.
    • (2002) Journal of Public Economics , vol.84 , Issue.1 , pp. 1-32
    • Gruber, J.1    Saez, E.2
  • 17
    • 84994465687 scopus 로고    scopus 로고
    • "Liberal and Conservative Influences on the Welfare Reform Legislation of 1996"
    • edited by Greg J. Duncan and P. Lindsay Chase-Lansdale. New York: Russell Sage
    • Haskins, Ron. 2001. "Liberal and Conservative Influences on the Welfare Reform Legislation of 1996." 9-34 in For Better and far Worse: Welfare Reform and the Well-Being of Children and Families, edited by Greg J. Duncan and P. Lindsay Chase-Lansdale. New York: Russell Sage.
    • (2001) For Better and for Worse: Welfare Reform and the Well-Being of Children and Families , pp. 9-34
    • Haskins, R.1
  • 18
    • 27944503242 scopus 로고    scopus 로고
    • "Making Work Really Pay: Income Support and Marginal Effective Tax Rates among Low-Income Working Households"
    • Report. American Tax Policy Institute, Washington, DC
    • Holt, Steve. 2005. "Making Work Really Pay: Income Support and Marginal Effective Tax Rates among Low-Income Working Households." Report. American Tax Policy Institute, Washington, DC.
    • (2005)
    • Holt, S.1
  • 19
    • 16344392119 scopus 로고    scopus 로고
    • "New Hope for Families and Children: Five-Year Results of a Program to Reduce Poverty and Reform Welfare"
    • Report. Manpower Demonstration Research Corporation, New York
    • Huston, Aletha C., Cynthia Miller, Lashawn Richburg-Hayes, Greg J. Duncan, Carolyn A. Eldred, Thomas S. Weisner, Edward D. Lowe et al. 2003. "New Hope for Families and Children: Five-Year Results of a Program to Reduce Poverty and Reform Welfare." Report. Manpower Demonstration Research Corporation, New York.
    • (2003)
    • Huston, A.C.1    Miller, C.2    Richburg-Hayes, L.3    Duncan, G.J.4    Eldred, C.A.5    Weisner, T.S.6    Lowe, E.D.7
  • 20
    • 33645943162 scopus 로고    scopus 로고
    • Internal Revenue Service. IRS Publication no. 596. Washington, DC: U.S. Department of the Treasury
    • Internal Revenue Service. 2000. Earned Income Credit (EIC): Are You Eligible? IRS Publication no. 596. Washington, DC: U.S. Department of the Treasury.
    • (2000) Earned Income Credit (EIC): Are You Eligible?
  • 21
    • 2942700268 scopus 로고    scopus 로고
    • "Maps of Bounded Rationality: Psychology for Behavioral Economics"
    • Kahneman, Daniel. 2003. "Maps of Bounded Rationality: Psychology for Behavioral Economics." American Economic Review 93 (5): 1449-75.
    • (2003) American Economic Review , vol.93 , Issue.5 , pp. 1449-1475
    • Kahneman, D.1
  • 22
    • 0010332986 scopus 로고    scopus 로고
    • "A Structural Model of Multiple Welfare Program Participation and Labor Supply"
    • Keane, Michael, and Robert Moffitt. 1998. "A Structural Model of Multiple Welfare Program Participation and Labor Supply." International Economic Review 39 (3): 553-89.
    • (1998) International Economic Review , vol.39 , Issue.3 , pp. 553-589
    • Keane, M.1    Moffitt, R.2
  • 23
    • 33645914204 scopus 로고    scopus 로고
    • "State Earned Income Tax Credits"
    • Tax Notes, March 29. Urban Institute and Brookings Institution, Tax Policy Centers, Washington, DC
    • Kobes, Deborah. 2004. "State Earned Income Tax Credits." Tax Notes, March 29. Urban Institute and Brookings Institution, Tax Policy Centers, Washington, DC.
    • (2004)
    • Kobes, D.1
  • 24
    • 0012804891 scopus 로고    scopus 로고
    • "The Impact of the Earned Income Tax Credit on Incentives and Income Distribution"
    • Liebman, Jeffrey B. 1998. "The Impact of the Earned Income Tax Credit on Incentives and Income Distribution." Tax Policy and the Economy 12:83-117.
    • (1998) Tax Policy and the Economy , vol.12 , pp. 83-117
    • Liebman, J.B.1
  • 25
    • 27744585937 scopus 로고    scopus 로고
    • "Schmeduling"
    • Manuscript. Harvard University, Kennedy School of Government, Cambridge, MA
    • Liebman, Jeffrey B., and Richard J. Zeckhauser. 2004. "Schmeduling." Manuscript. Harvard University, Kennedy School of Government, Cambridge, MA.
    • (2004)
    • Liebman, J.B.1    Zeckhauser, R.J.2
  • 27
    • 0019789844 scopus 로고
    • "Optimization Theory Fails to Predict Performance of Pigeons in a Two-Response Situation"
    • Mazur, James E. 1981. "Optimization Theory Fails to Predict Performance of Pigeons in a Two-Response Situation." Science 214 (4522): 823-25.
    • (1981) Science , vol.214 , Issue.4522 , pp. 823-825
    • Mazur, J.E.1
  • 29
    • 0041417620 scopus 로고    scopus 로고
    • "Labor Supply at the Extensive and Intensive Margins: The EITC, Welfare, and Hours Worked"
    • Meyer, Bruce D. 2002. "Labor Supply at the Extensive and Intensive Margins: The EITC, Welfare, and Hours Worked." American Economic Review 92 (2): 373-79.
    • (2002) American Economic Review , vol.92 , Issue.2 , pp. 373-379
    • Meyer, B.D.1
  • 30
    • 0011831273 scopus 로고    scopus 로고
    • "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers"
    • Meyer, Bruce D., and Dan T. Rosenbaum. 2001. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers." Quarterly Journal of Economics 116 (3): 1063-1114.
    • (2001) Quarterly Journal of Economics , vol.116 , Issue.3 , pp. 1063-1114
    • Meyer, B.D.1    Rosenbaum, D.T.2
  • 31
    • 0032342322 scopus 로고    scopus 로고
    • "On the Front Lines of Welfare Delivery: Are Workers Implementing Policy Reforms?"
    • Meyers, Marcia K., Bonnie Glaser, and Karin MacDonald. 1998. "On the Front Lines of Welfare Delivery: Are Workers Implementing Policy Reforms?" Journal of Policy Analysis and Management 17 (1): 1-22.
    • (1998) Journal of Policy Analysis and Management , vol.17 , Issue.1 , pp. 1-22
    • Meyers, M.K.1    Glaser, B.2    MacDonald, K.3
  • 33
    • 16344382904 scopus 로고    scopus 로고
    • "A Study of TANF Non-Entrants"
    • Report to the U.S. Department of Health and Human Services, Office of the Assistant Secretary for Planning and Evaluation. Johns Hopkins University, Baltimore
    • Moffitt, Robert, Katie Winder, Linda M. Burton, Alan F. Benjamin, Tera R. Hurt, Stacy L. Woodruff, and Amy Kolak. 2003. "A Study of TANF Non-Entrants." Report to the U.S. Department of Health and Human Services, Office of the Assistant Secretary for Planning and Evaluation. Johns Hopkins University, Baltimore.
    • (2003)
    • Moffitt, R.1    Winder, K.2    Burton, L.M.3    Benjamin, A.F.4    Hurt, T.R.5    Woodruff, S.L.6    Kolak, A.7
  • 34
    • 1942527011 scopus 로고    scopus 로고
    • "Behavioral Economics"
    • NBER Working Paper no. 7948. National Bureau of Economic Research, Cambridge, MA
    • Mullainathan, Sendhil, and Richard H. Thaler. 2000. "Behavioral Economics." NBER Working Paper no. 7948. National Bureau of Economic Research, Cambridge, MA.
    • (2000)
    • Mullainathan, S.1    Thaler, R.H.2
  • 35
    • 84977431364 scopus 로고
    • "How Inefficient Are Multiple In-Kind Transfers?"
    • Murray, Michael P. 1994. "How Inefficient Are Multiple In-Kind Transfers?" Economic Inquiry 32 (2): 209-27.
    • (1994) Economic Inquiry , vol.32 , Issue.2 , pp. 209-227
    • Murray, M.P.1
  • 37
    • 0003100403 scopus 로고
    • "Stigma in Income-Tested Programs"
    • edited by Irwin Garfinkel. New York: Academic Press
    • Rainwater, Lee. 1982. "Stigma in Income-Tested Programs." 19-46 in Income-Tested Transfer Programs: The Case For and Against, edited by Irwin Garfinkel. New York: Academic Press.
    • (1982) Income-Tested Transfer Programs: The Case For and Against , pp. 19-46
    • Rainwater, L.1
  • 38
    • 0041113235 scopus 로고    scopus 로고
    • "How Families View and Use the EITC: Advance Payment versus Lump Sum Delivery"
    • Romich, Jennifer L., and Thomas S. Weisner. 2000. "How Families View and Use the EITC: Advance Payment versus Lump Sum Delivery." National Tax Journal 53 (4, pt. 2): 1245-65.
    • (2000) National Tax Journal , vol.53 , Issue.4 PART 2 , pp. 1245-1265
    • Romich, J.L.1    Weisner, T.S.2
  • 39
    • 4043070067 scopus 로고    scopus 로고
    • "Welfare Reform and the Work Support System"
    • Welfare Reform and Beyond Policy Brief no. 17. Brookings Institution, Washington, DC
    • Sawhill, Isabel V., and Ron Haskins. 2002. "Welfare Reform and the Work Support System." Welfare Reform and Beyond Policy Brief no. 17. Brookings Institution, Washington, DC.
    • (2002)
    • Sawhill, I.V.1    Haskins, R.2
  • 40
    • 33645918681 scopus 로고    scopus 로고
    • "Improving the National Child Benefit: Matching Deeds with Intentions"
    • Commentary no. 125. C. D. Howe Institute, Toronto
    • Sayeed, Adil. 1999. "Improving the National Child Benefit: Matching Deeds with Intentions." Commentary no. 125. C. D. Howe Institute, Toronto.
    • (1999)
    • Sayeed, A.1
  • 41
    • 33645919398 scopus 로고    scopus 로고
    • "Unstable Work, Unstable Income: Implications for Family Well-Being in the Era of Time-Limited Welfare"
    • Scott, Ellen K., Kathryn Edin, Andrew S. London, and Rebecca Joyce Kissane. 2004. "Unstable Work, Unstable Income: Implications for Family Well-Being in the Era of Time-Limited Welfare." Journal of Poverty 8 (1): 61-88.
    • (2004) Journal of Poverty , vol.8 , Issue.1 , pp. 61-88
    • Scott, E.K.1    Edin, K.2    London, A.S.3    Kissane, R.J.4
  • 42
    • 85024928821 scopus 로고    scopus 로고
    • "My Children Come First: Welfare-Reliant Women's Post-TANF Views of Work-Family Trade-Offs and Marriage"
    • edited by Greg J. Duncan and P. Lindsay Chase-Lansdale. New York: Russell Sage
    • Scott, Ellen K., Kathryn Edin, Andrew S. London, and Joan Maya Mazelis. 2001. "My Children Come First: Welfare-Reliant Women's Post-TANF Views of Work-Family Trade-Offs and Marriage." 132-53 in For Better and for Worse: Welfare Reform and the Well-Being of Children and Families, edited by Greg J. Duncan and P. Lindsay Chase-Lansdale. New York: Russell Sage.
    • (2001) For Better and for Worse: Welfare Reform and the Well-Being of Children and Families , pp. 132-153
    • Scott, E.K.1    Edin, K.2    London, A.S.3    Mazelis, J.M.4
  • 43
    • 0034468192 scopus 로고    scopus 로고
    • "Looking to the Future: Welfare-Reliant Women Talk about Their Job Aspirations in the Context of Welfare Reform"
    • Scott, Ellen R, Andrew S. London, and Kathryn Edin. 2000. "Looking to the Future: Welfare-Reliant Women Talk about Their Job Aspirations in the Context of Welfare Reform." Journal of Social Issues 56 (4): 727-46.
    • (2000) Journal of Social Issues , vol.56 , Issue.4 , pp. 727-746
    • Scott, E.R.1    London, A.S.2    Edin, K.3
  • 44
    • 84977427532 scopus 로고
    • "The Behavioral Life-Cycle Hypothesis"
    • Shefrin, Hersh M., and Richard H. Thaler. 1988. "The Behavioral Life-Cycle Hypothesis." Economic Inquiry 26 (4): 609-43.
    • (1988) Economic Inquiry , vol.26 , Issue.4 , pp. 609-643
    • Shefrin, H.M.1    Thaler, R.H.2
  • 45
    • 3042520931 scopus 로고    scopus 로고
    • "Stigma and Other Determinants of Participation in TANF and Medicaid"
    • Stuber, Jennifer, and Karl Kronebusch. 2004. "Stigma and Other Determinants of Participation in TANF and Medicaid." Journal of Policy Analysis and Management 23 (3): 509-30.
    • (2004) Journal of Policy Analysis and Management , vol.23 , Issue.3 , pp. 509-530
    • Stuber, J.1    Kronebusch, K.2
  • 46
    • 0038538312 scopus 로고    scopus 로고
    • "Physician Behavioural Responses to Variation in Marginal Income Tax Rates: Longitudinal Evidence"
    • Thurston, Norman K. 2002. "Physician Behavioural Responses to Variation in Marginal Income Tax Rates: Longitudinal Evidence." Applied Economics 34 (16): 2093-2104.
    • (2002) Applied Economics , vol.34 , Issue.16 , pp. 2093-2104
    • Thurston, N.K.1
  • 47
    • 0040232419 scopus 로고    scopus 로고
    • "Annual Update of the HHS Poverty Guidelines"
    • U.S. Department of Health and Human Services
    • U.S. Department of Health and Human Services. 2000. "Annual Update of the HHS Poverty Guidelines." Federal Register 65 (31): 7555-57.
    • (2000) Federal Register , vol.65 , Issue.31 , pp. 7555-7557
  • 48
    • 0031161370 scopus 로고    scopus 로고
    • "The Ecocultural Project of Human Development: Why Ethnography and Its Findings Matter"
    • Weisner, Thomas S. 1997. "The Ecocultural Project of Human Development: Why Ethnography and Its Findings Matter." Ethos 25 (2): 177-90.
    • (1997) Ethos , vol.25 , Issue.2 , pp. 177-190
    • Weisner, T.S.1
  • 49
    • 0141976810 scopus 로고    scopus 로고
    • "Incentives, Challenges, and Dilemmas of TANF: A Case Study"
    • Wolfe, Barbara L. 2002. "Incentives, Challenges, and Dilemmas of TANF: A Case Study." Journal of Policy Analysis and Management 21 (4): 577-86.
    • (2002) Journal of Policy Analysis and Management , vol.21 , Issue.4 , pp. 577-586
    • Wolfe, B.L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.