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Effects of the Earned Income Tax Credit on Income and Welfare

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  • Browning, Edgar K.

Abstract

Estimates effects of the EITC on total disposable income received by families. For two-thirds of EITC recipients in the phase-out range, the credit operates like a negative income tax and provides a disincentive to work.

Suggested Citation

  • Browning, Edgar K., 1995. "Effects of the Earned Income Tax Credit on Income and Welfare," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 23-43, March.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:1:p:23-43
    DOI: 10.1086/NTJ41789121
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    References listed on IDEAS

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    1. Slemrod,Joel, 1997. "Tax Progressivity and Income Inequality," Cambridge Books, Cambridge University Press, number 9780521587761, September.
    2. Browning, Edgar K., 1994. "The non-tax wedge," Journal of Public Economics, Elsevier, vol. 53(3), pages 419-433, March.
    3. Browning, Edgar K, 1987. "On the Marginal Welfare Cost of Taxation," American Economic Review, American Economic Association, vol. 77(1), pages 11-23, March.
    4. Zeckhauser, Richard J, 1971. "Optimal Mechanisms for Income Transfer," American Economic Review, American Economic Association, vol. 61(3), pages 324-334, June.
    5. Browning, Edgar K, 1973. "Alternative Programs for Income Redistribution: The NIT and the NWT," American Economic Review, American Economic Association, vol. 63(1), pages 38-49, March.
    6. Hansson, Ingemar & Stuart, Charles, 1985. "Tax revenue and the marginal cost of public funds in Sweden," Journal of Public Economics, Elsevier, vol. 27(3), pages 331-353, August.
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