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The Unintended Consequences of Encouraging Work: Tax Incidence and the EITC

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Author Info
Jesse Rothstein (Princeton University and NBER)

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Abstract

The EITC is designed to encourage work. But EITC-induced increases in labor supply may drive wages down, shifting the intended transfer toward employers and hurting non- EITC low-skill workers. I exploit variation across family types and skill levels to identify the eect of a large EITC expansion in the mid 1990s. Ceteris paribus, low-skill single mothers keep only $0.70 of every dollar they receive. Employers of low-skill labor capture $0.72, $0.30 from single mothers plus $0.43 from ineligible workers whose after-tax incomes fall when the EITC is expanded. The net transfer to low-skill workers is less than $0.28 per dollar spent.

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Paper provided by Princeton University, Department of Economics, Center for Economic Policy Studies. in its series Working Papers with number 1049.

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Date of creation: May 2008
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Handle: RePEc:pri:cepsud:1049

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