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An Evaluation of the Working Income Tax Benefit

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Author Info
William Scarth
Lei Tang
Abstract

The federal government has implemented an earned income tax credit – what it has called the Working Income Tax Benefit – in the 2007 Budget. Edmund Phelps has argued that the earned income tax credit in the United States should be replaced with an employment subsidy. This paper assesses the importance of Phelps’ concern, and related issues, for Canada. This debate is important for two reasons: the plight of those blocked by the "welfare wall" is dire, and the entire community has an interest in lower structural unemployment in an environment that involves an aging population and an accompanying labour shortage.

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File URL: http://socserv.mcmaster.ca/qsep/p/qsep424.pdf
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Publisher Info
Paper provided by McMaster University in its series Quantitative Studies in Economics and Population Research Reports with number 424.

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Length: 32 pages
Date of creation: Aug 2007
Date of revision:
Handle: RePEc:mcm:qseprr:424

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Related research
Keywords: earned income tax credit; employment subsidy; open economy;

Find related papers by JEL classification:
I38 - Health, Education, and Welfare - - Welfare and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
J38 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Public Policy
E25 - Macroeconomics and Monetary Economics - - Macroeconomics: Consumption, Saving, Production, Employment, and Investment - - - Aggregate Factor Income Distribution
F41 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - Open Economy Macroeconomics

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Kremer, Michael, 1993. "The O-Ring Theory of Economic Development," The Quarterly Journal of Economics, MIT Press, vol. 108(3), pages 551-75, August. [Downloadable!] (restricted)
  2. Nada Eissa & Austin Nichols, 2005. "Tax-Transfer Policy and Labor-Market Outcomes," American Economic Review, American Economic Association, vol. 95(2), pages 88-93, May. [Downloadable!]
  3. David Neumark & William Wascher, 2007. "Does a Higher Minimum Wage Enhance the Effectiveness of The Earned Income Tax Credit?," NBER Working Papers 12915, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  4. Summers, Lawrence H, 1988. "Relative Wages, Efficiency Wages, and Keynesian Unemployment," American Economic Review, American Economic Association, vol. 78(2), pages 383-88, May. [Downloadable!] (restricted)
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  5. Moutos, Thomas & Scarth, William, 2003. "Some Macroeconomic Consequences of Basic Income and Employment Subsidies," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  6. David Neumark & William Wascher, 2007. "Minimum Wages, the Earned Income Tax Credit, and Employment: Evidence from the Post-Welfare Reform Era," IZA Discussion Papers 2610, Institute for the Study of Labor (IZA). [Downloadable!]
  7. Mankiw, N Gregory & Romer, David & Weil, David N, 1992. "A Contribution to the Empirics of Economic Growth," The Quarterly Journal of Economics, MIT Press, vol. 107(2), pages 407-37, May. [Downloadable!] (restricted)
    Other versions:
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