Making Work Pay: Changes in Effective Tax Rates and Guarantees in U.S. Transfer Programs, 1983-2002

Autor/in	Ziliak, James P.
Titel	Making Work Pay: Changes in Effective Tax Rates and Guarantees in U.S. Transfer Programs, 1983-2002
Quelle	In: Journal of Human Resources, 42 (2007) 3, S.619-642 (24 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0022-166X
Schlagwörter	Transfer Programs; Income; Tax Rates; Sanctions; Quality Control; Welfare Services + Suchen Sie Ihr Suchwort? Einkommen; Steuergruppe; Sanction; Sanktion; Qualitätskontrolle; Fürsorgeeinrichtung
Abstract	In the 1990s, many states liberalized statutory rules regarding the tax treatment of earned and unearned income for welfare program eligibility and benefit levels. I use quality control data from the AFDC/TANF program over 1983-2002 to document changes in the corresponding effective tax rates and benefit guarantees. After welfare reform I find that effective tax rates fell by 50 percent on earned income and by at least 70 percent on unearned income. States that aggressively reformed their welfare programs, especially those that implemented a stringent sanctions policy on benefits, experienced more rapid reductions in effective tax rates and guarantees. (Contains 4 tables, 10 figures and 9 footnotes.) (Author).
Anmerkungen	University of Wisconsin Press. 1930 Monroe Street, Madison, WI 53711-2059. Tel: 608-263-0668; Fax: 608-263-1173; e-mail: journals@uwpress.wisc.edu; Web site: http://www.wisc.edu/wisconsinpress/journals
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10