메뉴 건너뛰기




Volumn 64, Issue 2 PART 2, 2011, Pages 689-730

Redistribution and tax expenditures: The earned income tax credit

Author keywords

Distribution of benefits; Earned Income Tax Credit; Efficiency effects; Hypothetical reforms

Indexed keywords


EID: 84872000382     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2011.2s.10     Document Type: Article
Times cited : (37)

References (30)
  • 1
    • 84933477255 scopus 로고    scopus 로고
    • Book review of the hidden welfare state: Tax expenditures and social policy in the united states
    • Amenta, Edwin, 1998. "Book Review of The Hidden Welfare State: Tax Expenditures and Social Policy in the United States." The American Journal of Sociology 104 (3), 948-950.
    • (1998) The American Journal of Sociology , vol.104 , Issue.3 , pp. 948-950
    • Amenta, E.1
  • 2
    • 0000647928 scopus 로고
    • The marginal efficiency cost of redistribution
    • Ballard, Charles L., 1988. "The Marginal Efficiency Cost of Redistribution." The American Economic Review 78 (5), 1019-1033.
    • (1988) The American Economic Review , vol.78 , Issue.5 , pp. 1019-1033
    • Ballard, C.L.1
  • 3
    • 0002541626 scopus 로고
    • Effects of the earned income tax credit on income and welfare
    • Browning, Edgar K., 1995. "Effects of the Earned Income Tax Credit on Income and Welfare." National Tax Journal 48 (1), 23-43.
    • (1995) National Tax Journal , vol.48 , Issue.1 , pp. 23-43
    • Browning, E.K.1
  • 6
    • 84881071380 scopus 로고    scopus 로고
    • U.S. Census Bureau, U.S. Government Printing Office, Washington, DC.
    • U.S. Census Bureau, U.S. Government Printing Office, Washington, DC.
  • 7
    • 38349016697 scopus 로고    scopus 로고
    • Behavioral responses to taxes: Lessons from the EITC and labor supply
    • Poterba, James M. (ed.), MIT Press, Cambridge, MA.
    • Eissa, Nada, and Hilary Hoynes, 2006. "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply." In Poterba, James M. (ed.), Tax Policy and the Economy, Volume 20, 74-110. MIT Press, Cambridge, MA.
    • (2006) Tax Policy and the Economy , vol.20 , pp. 74-110
    • Eissa, N.1    Hoynes, H.2
  • 8
    • 38949141619 scopus 로고    scopus 로고
    • Evaluation of four tax reforms in the united states: Labor supply and welfare effects for single mothers
    • Eissa, Nada, Henrik Kleven, and Claus Kreiner, 2008. "Evaluation of Four Tax Reforms in the United States: Labor Supply and Welfare Effects for Single Mothers." Journal of Public Economics 92 (3-4), 795-816.
    • (2008) Journal of Public Economics , vol.92 , Issue.3-4 , pp. 795-816
    • Eissa, N.1    Kleven, H.2    Kreiner, C.3
  • 9
    • 0030477510 scopus 로고    scopus 로고
    • Labor supply response to the earned income tax credit
    • Eissa, Nada, and Jeffrey B. Liebman, 1996. "Labor Supply Response to the Earned Income Tax Credit." Quarterly Journal of Economics 111 (2), 605-637.
    • (1996) Quarterly Journal of Economics , vol.111 , Issue.2 , pp. 605-637
    • Eissa, N.1    Liebman, J.B.2
  • 10
    • 1542785962 scopus 로고    scopus 로고
    • The earned income tax credit
    • Moffitt, Robert A. (ed.), University of Chicago Press, Chicago, IL
    • Hotz, V. Joseph, and John Karl Scholz, 2003. "The Earned Income Tax Credit." In Moffitt, Robert A. (ed.), Means-Tested Transfer Programs in the United States, 141-198. University of Chicago Press, Chicago, IL.
    • (2003) Means-Tested Transfer Programs in the United States , pp. 141-198
    • Hotz, V.J.1    Scholz, J.K.2
  • 12
    • 84981514863 scopus 로고    scopus 로고
    • Internal Revenue Service, Statistics of Income Division, Internal Revenue Service, U.S. Department of Treasury, Washington, DC.
    • Internal Revenue Service, 2004. General Description Booklet for the 2001 Public Use Tax File. Statistics of Income Division, Internal Revenue Service, U.S. Department of Treasury, Washington, DC.
    • (2004) General Description Booklet for the 2001 Public Use Tax File
  • 13
    • 0027059574 scopus 로고
    • The decline in male labor market participation: The role of declining market opportunities
    • Juhn, Chinhui, 1992. "The Decline in Male Labor Market Participation: The Role of Declining Market Opportunities." Quarterly Journal of Economics 107 (1), 79-121.
    • (1992) Quarterly Journal of Economics , vol.107 , Issue.1 , pp. 79-121
    • Juhn, C.1
  • 14
    • 33748082990 scopus 로고    scopus 로고
    • The marginal cost of public funds: Hours of work versus labor force participation
    • Kleven, Henrick, and Kreiner, Claus, 2006. "The Marginal Cost of Public Funds: Hours of Work Versus Labor Force Participation." Journal of Public Economics 90 (10-11), 1955-1973.
    • (2006) Journal of Public Economics , vol.90 , Issue.10-11 , pp. 1955-1973
    • Kleven, H.1    Claus, K.2
  • 15
    • 0012804891 scopus 로고    scopus 로고
    • The impact of the earned income tax credit on incentives and the income distribution
    • Poterba, James M. (ed.), MIT Press, Cambridge, MA
    • Liebman, Jeffrey B., 1998. "The Impact of the Earned Income Tax Credit on Incentives and the Income Distribution." In Poterba, James M. (ed.), Tax Policy and the Economy, Volume 12, 83-120. MIT Press, Cambridge, MA.
    • (1998) Tax Policy and the Economy , vol.12 , pp. 83-120
    • Liebman, J.B.1
  • 16
    • 33846344620 scopus 로고    scopus 로고
    • The optimal design of the earned income tax credit
    • Meyer, Bruce D., and Douglas Holtz-Eakin (eds.),. Russell Sage Foundation, New York, NY
    • Liebman, Jeffrey B., 2002. "The Optimal Design of the Earned Income Tax Credit." In Meyer, Bruce D., and Douglas Holtz-Eakin (eds.), Making Work Pay: The Earned Income Tax Credit and Its Impact on American Families, 196-234. Russell Sage Foundation, New York, NY.
    • (2002) Making Work Pay: The Earned Income Tax Credit and Its Impact on American Families , pp. 196-234
    • Liebman, J.B.1
  • 17
    • 0001763839 scopus 로고    scopus 로고
    • Making single mothers work: Recent tax and welfare policy and its effects
    • Meyer, Bruce, and Dan Rosenbaum, 2000. "Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects." National Tax Journal 53 (4), 1027-1061.
    • (2000) National Tax Journal , vol.53 , Issue.4 , pp. 1027-1061
    • Meyer, B.1    Rosenbaum, D.2
  • 18
    • 0002590977 scopus 로고
    • Incentive effects of the U.S. welfare system: A review
    • Moffitt, Robert, 1992. "Incentive Effects of the U.S. Welfare System: A Review." Journal of Economic Literature 30 (1), 1-61.
    • (1992) Journal of Economic Literature , vol.30 , Issue.1 , pp. 1-61
    • Moffitt, R.1
  • 20
    • 77956848183 scopus 로고
    • Labor supply of men: A survey
    • Ashenfelter, Orley C., and Richard Layard (eds.), Elsevier, Amsterdam, Netherlands
    • Pencavel, John, 1987. "Labor Supply of Men: A Survey." In Ashenfelter, Orley C., and Richard Layard (eds.), Handbook of Labor Economics, Volume 1, 3-102. Elsevier, Amsterdam, Netherlands.
    • (1987) Handbook of Labor Economics , vol.1 , pp. 3-102
    • Pencavel, J.1
  • 21
    • 0036704125 scopus 로고    scopus 로고
    • Optimal income transfer programs: Intensive versus extensive labor supply responses
    • Saez, Emmanuel, 2002. "Optimal Income Transfer Programs: Intensive Versus Extensive Labor Supply Responses." Quarterly Journal of Economics 117 (3), 1039-1073.
    • (2002) Quarterly Journal of Economics , vol.117 , Issue.3 , pp. 1039-1073
    • Saez, E.1
  • 24
    • 84879963497 scopus 로고    scopus 로고
    • Tax Policy Center, Washington, DC
    • Tax Policy Center, 2010. "Tax Facts on Historical EITC," Tax Policy Center, Washington, DC, http://www.taxpolicycenter.org/taxfacts/ displayafact.cfm?Docid=37.
    • (2010) Tax Facts on Historical EITC
  • 25
    • 84881041965 scopus 로고    scopus 로고
    • U.S. Congress House Ways and Means Committee, 2004. Background Material and Data on the Programs Within the Jurisdiction of the Committee on Ways and Means. Print #108-6. U.S. Congress, House Ways and Means Committee, Washington, DC.
    • U.S. Congress House Ways and Means Committee, 2004. Background Material and Data on the Programs Within the Jurisdiction of the Committee on Ways and Means. Print #108-6. U.S. Congress, House Ways and Means Committee, Washington, DC.
  • 26
    • 84881036088 scopus 로고    scopus 로고
    • U.S. Congressional Budget Office, 1997. "For Better or Worse: Marriage and the Federal Income Tax." U.S. Congressional Budget Office, Washington, DC.
    • U.S. Congressional Budget Office, 1997. "For Better or Worse: Marriage and the Federal Income Tax." U.S. Congressional Budget Office, Washington, DC.
  • 27
    • 84881080624 scopus 로고    scopus 로고
    • U.S. Department of Health and Human Services, Table F-3 Combined Spending of Federal and State Funded Expended in FY 2008 U.S. Department of Health and Human Services, Washington, DC
    • U.S. Department of Health and Human Services, 2010. "Table F-3 Combined Spending of Federal and State Funded Expended in FY 2008." U.S. Department of Health and Human Services, Washington, DC, http://www.acf.hhs.gov/ programs/ofs/data/index.html.
    • (2010)
  • 29
    • 84881062017 scopus 로고    scopus 로고
    • Publication GAO-05-690. U.S. Government Accountability Office, Washington, DC
    • Publication GAO-05-690. U.S. Government Accountability Office, Washington, DC.


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.