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Volumn 5, Issue 1, 2001, Pages 1-22

The effects of the earned income tax credit on children’s income and poverty: Who fares better?

Author keywords

Anti poverty effectiveness; Child poverty; Economic well being; Families with children; Public safety net; The earned income tax credit (eitc)

Indexed keywords


EID: 84995784587     PISSN: 10875549     EISSN: 15407608     Source Type: Journal    
DOI: 10.1300/J134v05n01_01     Document Type: Article
Times cited : (10)

References (13)
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    • Madison, WI: University of Wisconsin-Madi-son, Institute for Research on Poverty
    • Dickert-Conlin, S., Houser, S. (1999). EITC, AFDC, female headship decision(Discussion Paper No. 1192-99). Madison, WI: University of Wisconsin-Madi-son, Institute for Research on Poverty.
    • (1999) EITC, AFDC, Female Headship Decision , pp. 1192-1199
    • Dickert-Conlin, S.1    Houser, S.2
  • 5
    • 0012804891 scopus 로고    scopus 로고
    • The impact of the earned income tax credit on incentives and income distribution
    • J.M. Peterba, Cambridge, MA: The MiT Press
    • Liebman, J.B. (1998). The impact of the earned income tax credit on incentives and income distribution. In J.M. Peterba, Tax policy and the economy (No. 9, pp. 83-119). Cambridge, MA: The MiT Press.
    • (1998) Tax Policy and the Economy , Issue.9 , pp. 83-119
    • Liebman, J.B.1
  • 6
    • 84970269261 scopus 로고
    • The effects of replacing income tax deductions for children with children’s allowance
    • Meyer, D.R., Phillips, E., Maritato, N.L. (1991). The effects of replacing income tax deductions for children with children’s allowance. Journal of Family Issues, 12(4),467-491.
    • (1991) Journal of Family Issues , vol.12 , Issue.4 , pp. 467-491
    • Meyer, D.R.1    Phillips, E.2    Maritato, N.L.3
  • 7
    • 84937278145 scopus 로고
    • The earned income tax credit: Its effect and its significance
    • Ozawa, M.N. (1995). The earned income tax credit: Its effect and its significance. Social Service Review, 69,563-582.
    • (1995) Social Service Review , vol.69 , pp. 563-582
    • Ozawa, M.N.1
  • 8
    • 0009155781 scopus 로고    scopus 로고
    • The declining economic fortunes of children in comparison to adults and elderly people
    • Ozawa, M.N., Kim, R.Y. (1998). The declining economic fortunes of children in comparison to adults and elderly people. Social Work Research, 22(1),14-30.
    • (1998) Social Work Research , vol.22 , Issue.1 , pp. 14-30
    • Ozawa, M.N.1    Kim, R.Y.2
  • 9
    • 0000106249 scopus 로고
    • The earned income tax credit: Participation, compliance, and antipoverty effectiveness
    • Scholz, J.K. (1994). The earned income tax credit: Participation, compliance, and antipoverty effectiveness. National Tax Journal, 48,63-85.
    • (1994) National Tax Journal , vol.48 , pp. 63-85
    • Scholz, J.K.1
  • 10
    • 0012773134 scopus 로고
    • Patterns of income and poverty: The economic status of children and the elderly in eight countries
    • J.L. Palmer, T. Smeeding, B.B. Torrey, Washington, DC: Urban Institute
    • Smeeding, T., Torrey, B.B., Rein, M. (1988). Patterns of income and poverty: The economic status of children and the elderly in eight countries. In J.L. Palmer, T. Smeeding, B.B. Torrey, The vulnerable (pp. 89-119). Washington, DC: Urban Institute.
    • (1988) The Vulnerable , pp. 89-119
    • Smeeding, T.1    Torrey, B.B.2    Rein, M.3
  • 11
    • 85023471477 scopus 로고    scopus 로고
    • Paper presented at the Annual Conference of the Association of Public Policy Analysis and Management, Washington, DC
    • Tuck, C. (1996, November). The earned income tax credit: A welfare program for working poor families. Paper presented at the Annual Conference of the Association of Public Policy Analysis and Management, Washington, DC.
    • (1996) The Earned Income Tax Credit: A Welfare Program for Working Poor Families
    • Tuck, C.1
  • 13
    • 0039401066 scopus 로고
    • (Current Population Reports Consumer Income Series P60-186RD), Washington, DC: Government Printing Office
    • U.S. Bureau of the Census (1993). Measuring the effect of benefits and taxes on income and poverty: 1992.(Current Population Reports Consumer Income Series P60-186RD). Washington, DC: Government Printing Office.
    • (1993) Measuring the Effect of Benefits and Taxes on Income and Poverty: 1992


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