Marginal tax rates facing low- And moderate-income workers who participate in means-tested transfer programs

National Tax Journal

Volumn 60, Issue 2, 2007, Pages 253-276

  Holt, Stephen D ^a   Romich, Jennifer L ^b  

^a Holt and Associates Solutions   (United States)

^b UNIVERSITY OF WASHINGTON   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 34547756900     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2007.2.05     Document Type: Conference Paper

References (35)

1. Acs, Gregory, Norma B. Coe, Keith Watson, and Robert I. Lerman. "Does Work Pay? An Analysis of the Work Incentives under TANF." Washington, D.C.: The Urban Institute, 1998.
2. Bollinger, Christopher R., and Martin H. David. "I Didn't Tell, and I Won't Tell: Dynamic Response Error in the SIPP." Journal of Applied Econometrics 20 No. 4 (May-June, 2005): 563-9.
3. Calomiris, Charles W., and Kevin A. Hassett "Marginal Tax Rate Cuts and the Public Tax Debate." National Tax Journal 55 No. 1 (March, 2002): 119-31.
4. Castner, Laura A., and Allen L. Schirm. "Empirical Bayes Shrinkage Estimates of State Food Stamp Participation Rates for 1998-2000." Washington, D.C.: Mathematica Policy Research, Inc., 2003.
5. Dickert-Conlin, Stacy, Katie Fitzpatrick, and Andrew Hanson. "Utilization of Income Tax Credits by Low-Income Individuals." National Tax Journal 58 No. 4 (December, 2005): 743-85.
6. Dickert, Stacy, Scott Houser, and John Karl Scholz. "Taxes and the Poor: A Microsimulation Study of Implicit and Explicit Taxes." National Tax Journal 47 No. 3 (September, 1994): 621-38.
7. Dubay, Lisa, Ian Hill, and Genevieve Kenney. "Five Things Everyone Should Know about SCHIR" Washington, D.C.: The Urban Institute, 2002.
8. Eissa, Nada, and Hilary Williamson Hoynes. "Taxes and the Labor Market Participation of Married Couples: The Earned Income Tax Credit." Journal of Public Economics 88 No. 9-10 (August, 2004): 1931-58.
9. Eissa, Nada, and Hilary Williamson Hoynes. "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply." NBER Working Paper No. 11729. Cambridge, MA: National Bureau of Ecomomic Research, 2005.
10. Ellwood, David T., and Jeffrey B. Liebman. "The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code." NBER Working Paper No. 8031. Cambridge, MA: National Bureau of Economic Research, 2001.
11. Gentry William M., and R. Glenn Hubbard. "The Effects of Progressive Income Taxation on Job Turnover. " Journal of Public Economics 88 No. 11 (September, 2004): 2301-22.
12. Harris, Edward. "Effective Marginal Tax Rates on Labor Income." Washington, D.C.: Congressional Budget Office, 2005.
13. Haskins, Ron. "The Poor Go to Work." The American Enterprise 13 No. 3 (April/May, 2002): 41.
14. Hassett, Kevin A., and Anne B. Moore. "How Do Tax Policies Affect Low Income Workers?" National Poverty Center Working Paper Series No. 33. Ann Arbor, MI: National Poverty Center, 2005.
15. Heckman, James J., Lance Lochner, and Ricardo Cossa. "Learning-By- Doing Vs. On-the-job Training: Using Variation Induced by the EITC to Distinguish Between Models of Skill Formation." NBER Working Paper No. W9083. Cambridge, MA: National Bureau of Economic Research, 2002.
16. Internal Revenue Service. Individual Income and Tax Data, by State and Size of Adjusted Gross Income. Martinsburg, WV: IRS Information Services, 2003. http://www.irs.gov/pub/irs-soi/ 00in50wi.xls.
17. Johnson, Nicholas. "A HAND UP: How State Earned Income Tax Credits Help Working Families Escape Poverty in 2001." Washington, D.C.: Center on Budget and Policy Priorities, December, 2001.
18. Keane, Michael, and Robert Moffitt. "A Structural Model of Multiple Welfare Program Participation and Labor Supply." International Economic Review 39 No. 3 (August, 1998): 553-89.
19. Meyer, Bruce. D. "Labor Supply at the Extensive and Intensive Margins: The EITC, Welfare, and Hours Worked." American Economic Review 92 No. 2 (May, 2002): 373-9.
20. Meyer, Bruce D., and Dan T. Rosenbaum. "Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects." National Tax Journal 53 No. 4, Part 2 (January, 2000): 1027-61.
21. National Center for Children in Poverty. Fifty State Policies Database. New York: National Center for Children in Poverty, 2006.
22. Romich, Jennifer L. "Difficult Calculations: Low-Income Workers and Marginal Tax Rates." Social Service Review 80 No. 1 (March, 2006): 27-66.
23. Sammartino, Frank, Eric Toder, and Elaine Maag. "Providing Federal Assistance for LowIncome Families through the Tax System: A Primer." Washington, D.C.: The Urban Institute, 2002.
24. Sawhill, Isabel V, and Ron Haskins. "Welfare Reform and the Work Support System." Washington, D.C.: The Brookings Institution, 2002.
25. Scholz, John Karl, and Kara Levine. "The Evolution of Income Support Policy in Recent Decades." In Understanding Poverty, edited by Sheldon Danziger and Robert Haveman, 193-228. New York: Russell Sage, 2002.
26. Shaviro, Daniel N. "Effective Marginal Tax Rates on LowIncome Households." Washington, D.C.: Employment Policies Institute, February, 1999.
27. U.S. Administration for Children and Families. "Temporary Assistance for Needy Families Total Number of Families and Recipients." Washington, D.C., 2001. http://www.acf. hhs.gov/news/stats/welfare.htm.
28. U.S. Bureau of Labor Statistics. "Unemployment Rates for States." Washington, D.C., 2001. http://www.bls.gov/lau/ lastrk00.html.
29. U.S. Census Bureau. "Poverty in the United States: 2000." Washington, D.C., 2001a. http://www.census. gov/hhes/www/poverty/poverty00. html.
30. U.S. Census Bureau. "Income 2000." Washington, D.C., 2001b. http://www.census.gov/census2000/ states/wi.html.
31. U.S. Census Bureau. "Census 2000 Data for the State of Wisconsin." Washington, D.C., 2003. http:// www.census.gov/census2000/ states/ wi.html.
32. U.S. Census Bureau. "State and County Quickfacts." Washington, D.C., 2006. http://quickfacts.census. gov/qfd/states/55000.html.
33. U.S. Department of Agriculture. "Food Stamp Program." Washington, D.C., 2004. http://www.fns.usda.gov/fsp.
34. Wilson, Paul, and Robert Cline. "State Welfare Reform: Integrating Tax Credits and Income Transfers." National Tax Journal 47 No. 3 (September, 1994): 655-76.
35. Wolfe, Barbara. "Incentives, Challenges, and Dilemmas of TANF: A Case Study." Journal of Policy Analysis and Management 21 No. 4 (Fall, 2002): 577-86.