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The Earned Income Tax Credit

Austin Nichols and Jesse Rothstein

in Economics of Means-Tested Transfer Programs in the United States, Volume I

Published in print:
2016
Published Online:
May 2017
ISBN:
9780226370477
eISBN:
9780226370507
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226370507.003.0003
Subject:
Economics and Finance, Public and Welfare

We review research on the Earned Income Tax Credit (EITC), focusing on work appearing since the Hotz and Scholz (2003) review. Recent work has confirmed earlier findings that labor supply effects are ... More


Introduction: The Thunder of History

Michael Littlewood

in Taxation Without Representation: The History of Hong Kong's Troublingly Successful Tax System

Published in print:
2010
Published Online:
September 2011
ISBN:
9789622090996
eISBN:
9789882207455
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789622090996.003.0001
Subject:
Economics and Finance, South and East Asia

This chapter provides some background information on the origins, developments, and operation of Hong Kong's tax system. It also provides a brief account of the distinguishing characteristics of Hong ... More


Low Wages Need Not Mean Low Incomes

Lane Kenworthy, Jessica Epstein, and Daniel Duerr

in Progress for the Poor

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199591527
eISBN:
9780191731389
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591527.003.0005
Subject:
Political Science, Political Economy

Low-wage jobs are a prominent feature of the U.S. economy. To the surprise of many observers, the same can now be said of Germany. Changes in economic pressures, institutions, and policies make it ... More


Alternatives to a Citizen's Income

Malcolm Torry

in Money for everyone: Why we need a citizen's income

Published in print:
2013
Published Online:
January 2014
ISBN:
9781447311249
eISBN:
9781447311287
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781447311249.003.0015
Subject:
Sociology, Politics, Social Movements and Social Change

Three alternative reforms are discussed. Genuine Tax Credits: (Current ‘Tax Credits’ are a means-tested benefit, and are not true Tax Credits.) Tax Credits ascribe an amount of money to each worker. ... More


Alternatives to a Citizen’s Basic Income

Malcolm Torry

in Why we need a Citizen's Basic Income

Published in print:
2018
Published Online:
January 2019
ISBN:
9781447343158
eISBN:
9781447343202
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781447343158.003.0011
Subject:
Sociology, Economic Sociology

This chapter examines three policy proposals with characteristics similar to those of a Citizen's Basic Income: Negative Income Tax, genuine Tax Credits and Participation Income. It first considers ... More


The Power of Women

Isaac William Martin

in Rich People's Movements: Grassroots Campaigns to Untax the One Percent

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199928996
eISBN:
9780199367733
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199928996.003.0006
Subject:
Political Science, American Politics

The Revenue Act of 1948 and the Korean War and Revenue Act of 1950 sparked another round of mobilization against the income tax. This time the leaders of the movement were rich women. In September ... More


The Radical Rich

Isaac William Martin

in Rich People's Movements: Grassroots Campaigns to Untax the One Percent

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199928996
eISBN:
9780199367733
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199928996.003.0007
Subject:
Political Science, American Politics

The movement to repeal the income tax lost ground after 1953, despite favorable political opportunities—including sympathetic officials at the head of the Ways and Means Committee and even the ... More


Tax Policy toward Low-Income Families

Hilary Hoynes and Jesse Rothstein

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0012
Subject:
Economics and Finance, Public and Welfare

Chapter 7 reviews the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax ... More


Options for implementation

Malcolm Torry

in Why we need a Citizen's Basic Income

Published in print:
2018
Published Online:
January 2019
ISBN:
9781447343158
eISBN:
9781447343202
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781447343158.003.0008
Subject:
Sociology, Economic Sociology

This chapter considers four different methods for implementing a Citizen's Basic Income. The first is ‘all in one go’, which abolishes means-tested benefits. The second is ‘all in one go’, but ... More


Populism against the Income Tax

Isaac William Martin

in Rich People's Movements: Grassroots Campaigns to Untax the One Percent

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199928996
eISBN:
9780199367733
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199928996.003.0003
Subject:
Political Science, American Politics

In 1924, country bankers in Texas and Iowa founded tax clubs to petition for the so-called Mellon Plan for lower taxes on the rich. This chapter traces the tax club movement to the efforts of James ... More


The Most Sinister Lobby

Isaac William Martin

in Rich People's Movements: Grassroots Campaigns to Untax the One Percent

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199928996
eISBN:
9780199367733
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199928996.003.0005
Subject:
Political Science, American Politics

The Second World War brought new policy threats—the Revenue Act of 1942, which increased income taxes on all Americans, and the administration’s proposal for a maximum income of $25,000—that ... More


Revising Government Tax Policies

Robert Cherry and Robert Lerman

in Moving Working Families Forward: Third Way Policies That Can Work

Published in print:
2011
Published Online:
March 2016
ISBN:
9780814717189
eISBN:
9780814769904
Item type:
chapter
Publisher:
NYU Press
DOI:
10.18574/nyu/9780814717189.003.0008
Subject:
Political Science, American Politics

This chapter examines ways to improve economic well-being and tax policies targeted to working families, particularly the Earned Income Tax Credit (EITC) and child care tax policies. The EITC is ... More


Negative Income Tax Comes to Britain, 1955–1970

Peter Sloman

in Transfer State: The Idea of a Guaranteed Income and the Politics of Redistribution in Modern Britain

Published in print:
2019
Published Online:
December 2019
ISBN:
9780198813262
eISBN:
9780191851254
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198813262.003.0004
Subject:
Economics and Finance, Economic History

The 1960s witnessed a revival of concern about poverty on both sides of the Atlantic. One of the most fashionable responses to this ‘rediscovery of poverty’ in the United States was the concept of a ... More


Has “In-Work” Benefit Reform Helped the Labor Market?

Richard Blundell and Hilary Hoynes (eds)

in Seeking a Premier Economy: The Economic Effects of British Economic Reforms, 1980-2000

Published in print:
2004
Published Online:
February 2013
ISBN:
9780226092843
eISBN:
9780226092904
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226092904.003.0011
Subject:
Economics and Finance, International

Welfare policy toward low-income families in the United Kingdom experienced a significant shift toward “in-work” benefits in the late 1980s and 1990s. Although a work requirement for some forms of ... More


The Earned Income Tax Credit as an anti-poverty programme: palliative or cure?

Phyllis Jeroslow

in Social Policy Review 25: Analysis and debate in social policy, 2013

Published in print:
2013
Published Online:
January 2014
ISBN:
9781447312741
eISBN:
9781447312857
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781447312741.003.0008
Subject:
Social Work, Social Policy

One of the questions raised by the competition state thesis is what the consequences are for citizens of governments who are shifting social policies closer towards the needs of employers and the ... More


From the Era of Easy Finance to Permanent Austerity

Joshua T. McCabe

in The Fiscalization of Social Policy: How Taxpayers Trumped Children in the Fight Against Child Poverty

Published in print:
2018
Published Online:
May 2018
ISBN:
9780190841300
eISBN:
9780190841331
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190841300.003.0003
Subject:
Sociology, Politics, Social Movements and Social Change, Population and Demography

Chapter 3 covers the transition from the “era of easy finance” to the “era of permanent austerity,” when macroeconomic changes reinforced logics. The onset of stagflation across the developed world ... More


New Labour’s Tax Credits, 1997–2010

Peter Sloman

in Transfer State: The Idea of a Guaranteed Income and the Politics of Redistribution in Modern Britain

Published in print:
2019
Published Online:
December 2019
ISBN:
9780198813262
eISBN:
9780191851254
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198813262.003.0007
Subject:
Economics and Finance, Economic History

The thirteen years of Labour government between 1997 and 2010 may come to be seen by future historians as the zenith of the British transfer state, when—in contrast to other western countries—the ... More


Introduction

Peter Sloman

in Transfer State: The Idea of a Guaranteed Income and the Politics of Redistribution in Modern Britain

Published in print:
2019
Published Online:
December 2019
ISBN:
9780198813262
eISBN:
9780191851254
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198813262.003.0001
Subject:
Economics and Finance, Economic History

The 2008 financial crisis and the era of austerity that followed have pushed poverty and inequality to the top of the political agenda for the first time in a generation. One of the most striking ... More


Earned Income Tax Credit Policies: Impact and Optimality

Richard Blundell

in Labor Supply and Taxation

Published in print:
2016
Published Online:
June 2016
ISBN:
9780198749806
eISBN:
9780191814082
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198749806.003.0013
Subject:
Economics and Finance, Financial Economics

This chapter addresses policies directed towards low labour market attachment and low wages among certain groups of parents with children. It aims to evaluate the impact and the optimality of Earned ... More


Income Tax and Treasury Control

Gavin Ure

in Governors, Politics and The Colonial Office: Public Policy in Hong Kong, 1918-58

Published in print:
2012
Published Online:
January 2013
ISBN:
9789888083947
eISBN:
9789882208667
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789888083947.003.0006
Subject:
History, Asian History

The ability of a bureaucratic entrepreneur to define a distinctive policy, to develop the capacity to implement it and to build a coalition in support of it is examined in this chapter through the ... More


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