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Taxes and the Poor: A Microsimulation Study of Implicit and Explicit Taxes

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  • Dickert, Stacy
  • Houser, Scott
  • Scholz, John Karl

Abstract

Measures the cumulative burden of explicit and implicit taxes faced by low-income households.

Suggested Citation

  • Dickert, Stacy & Houser, Scott & Scholz, John Karl, 1994. "Taxes and the Poor: A Microsimulation Study of Implicit and Explicit Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(3), pages 621-638, September.
  • Handle: RePEc:ntj:journl:v:47:y:1994:i:3:p:621-38
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    References listed on IDEAS

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    1. Fraker, Thomas & Moffitt, Robert, 1988. "The effect of food stamps on labor supply : A bivariate selection model," Journal of Public Economics, Elsevier, vol. 35(1), pages 25-56, February.
    2. Wilson, Paul W. & Cline, Robert, 1994. "State Welfare Reform: Integrating Tax Credits and Income Transfers," National Tax Journal, National Tax Association, vol. 47(3), pages 655-76, September.
    3. Scholz, John Karl, 1994. "The Earned Income Credit: Participation, Compliance, and Antipoverty Effectiveness," National Tax Journal, National Tax Association, vol. 47(1), pages 63-87, March.
    4. Keane, Michael & Moffitt, Robert, 1998. "A Structural Model of Multiple Welfare Program Participation and Labor Supply," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 39(3), pages 553-589, August.
    5. Daniel H. Weinberg, 1987. "Filling the "Poverty Gap," 1979-84," Journal of Human Resources, University of Wisconsin Press, vol. 22(4), pages 563-573.
    6. Hoynes, Hilary Williamson, 1996. "Welfare Transfers in Two-Parent Families: Labor Supply and Welfare Participation under AFDC-UP," Econometrica, Econometric Society, vol. 64(2), pages 295-332, March.
    7. Howard Chernick & Andrew Reschovsky, 1990. "The Taxation of the Poor," Journal of Human Resources, University of Wisconsin Press, vol. 25(4), pages 712-735.
    8. Moffitt, Robert & Wolfe, Barbara L, 1992. "The Effect of the Medicaid Program on Welfare Participation and Labor Supply," The Review of Economics and Statistics, MIT Press, vol. 74(4), pages 615-626, November.
    9. Wilson, Paul W. & Cline, Robert, 1994. "State Welfare Reform: Integrating Tax Credits and Income Transfers," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(3), pages 655-676, September.
    10. Dan Schendel & Derek Channon & Ari Ginsberg & N. Venkatraman, 1992. "Abstract," Strategic Management Journal, Wiley Blackwell, vol. 13(S1), pages 37-53, June.
    11. Rebecca M. Blank & Patricia Ruggles, 1993. "When Do Women Use AFDC & Food Stamps? The Dynamics of Eligibility vs. Participation," NBER Working Papers 4429, National Bureau of Economic Research, Inc.
    12. Maurice MacDonald, 1985. "The Role of Multiple Benefits in Maintaining the Social Safety Net: The Case of Food Stamps," Journal of Human Resources, University of Wisconsin Press, vol. 20(3), pages 421-436.
    13. Robert A. Moffitt, 1979. "Cumulative Effective Tax Rates and Guarantees in Low-Income Transfer Programs," Journal of Human Resources, University of Wisconsin Press, vol. 14(1), pages 122-129.
    14. J. K. Scholz, "undated". "The earned income tax credit: Participation, compliance, and antipoverty effectiveness," Institute for Research on Poverty Discussion Papers 1020-93, University of Wisconsin Institute for Research on Poverty.
    15. Daniel H. Weinberg, 1985. "Filling the "Poverty Gap": Multiple Transfer Program Participation," Journal of Human Resources, University of Wisconsin Press, vol. 20(1), pages 64-89.
    16. Scholz, John Karl, 1994. "The Earned Income Credit: Participation, Compliance, and Antipoverty Effectiveness," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 63-87, March.
    17. Thomas Fraker & Robert Moffitt & Douglas Wolf, 1985. "Effective Tax Rates and Guarantees in the AFDC Program, 1967-1982," Journal of Human Resources, University of Wisconsin Press, vol. 20(2), pages 251-263.
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    Cited by:

    1. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc.
    2. Louis Kaplow, 2007. "Optimal income transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 295-325, June.
    3. Stacy Dickert & Scott Houser & John Karl Scholz, 1995. "The Earned Income Tax Credit and Transfer Programs: A Study of Labor Market and Program Participation," NBER Chapters,in: Tax Policy and the Economy, Volume 9, pages 1-50 National Bureau of Economic Research, Inc.
    4. Mickey Hepner & W. Robert Reed, 2004. "The Effect of Welfare on Work and Marriage: A View from the States," Cato Journal, Cato Journal, Cato Institute, vol. 24(3), pages 349-370, Fall.
    5. Don Fullerton & Gilbert Metcalf, 2002. "The Distribution of Tax Burdens," Discussion Papers Series, Department of Economics, Tufts University 0201, Department of Economics, Tufts University.
    6. H. W. Hoynes, "undated". "Work, Welfare, and Family Structure: A Review of the Evidence," Institute for Research on Poverty Discussion Papers 1103-96, University of Wisconsin Institute for Research on Poverty.

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