Using longitudinal data on marriage and children from the Panel Study of Income Dynamics from 1967 to 2016, we characterize women’s exposure to the federal and state Earned Income Tax Credit (EITC) during their first two decades of adulthood. We use measures of this exposure to estimate the long-run effects of the EITC on women’s labor market outcomes as mature adults, specifically at age 40. Our results suggest that exposure to a more generous EITC when women were unmarried and had older (school-age) children leads to higher earnings in the longer-run, and we find corresponding evidence suggesting that longer-run exposure of unmarried mothers to a more generous EITC increases cumulative labor market experience. Additionally, we find evidence to suggest that exposure to a more generous EITC when women had children while married leads to lower earnings and hours in the longer-run. For both groups, adjustments in hours worked along the intensive margin appear to drive these results. These longer-run effects are consistent with what we would expect from the short-run effects of the EITC on employment and hours predicted by theory and documented in other work.
利用1967年至2016年收入动态小组研究(Panel Study of Income Dynamics)关于婚姻和子女的纵向数据，我们描述了女性在成年后的前20年接受联邦和州劳动所得税抵免(EITC)的情况。我们使用这种暴露的测量来估计EITC对成年女性劳动力市场结果的长期影响，特别是在40岁时。我们的研究结果表明，当女性未婚且有较大(学龄)子女时，获得更慷慨的EITC，从长期来看会导致更高的收入，我们发现相应的证据表明，未婚母亲长期获得更慷慨的EITC，会增加累积的劳动力市场经验。此外，我们发现有证据表明，已婚妇女有孩子时获得更慷慨的EITC，从长远来看会导致收入和工作时间减少。对于这两组人来说，沿着密集边缘调整工作时间似乎推动了这些结果。这些长期影响符合我们期望的短期影响就业和小时EITC预测的理论和记录在其他工作。
{"title":"The Long-Run Effects of the Earned Income Tax Credit on Women's Earnings","authors":"D. Neumark, Peter Shirley","doi":"10.3386/W24114","DOIUrl":"https://doi.org/10.3386/W24114","url":null,"abstract":"Using longitudinal data on marriage and children from the Panel Study of Income Dynamics from 1967 to 2016, we characterize women’s exposure to the federal and state Earned Income Tax Credit (EITC) during their first two decades of adulthood. We use measures of this exposure to estimate the long-run effects of the EITC on women’s labor market outcomes as mature adults, specifically at age 40. Our results suggest that exposure to a more generous EITC when women were unmarried and had older (school-age) children leads to higher earnings in the longer-run, and we find corresponding evidence suggesting that longer-run exposure of unmarried mothers to a more generous EITC increases cumulative labor market experience. Additionally, we find evidence to suggest that exposure to a more generous EITC when women had children while married leads to lower earnings and hours in the longer-run. For both groups, adjustments in hours worked along the intensive margin appear to drive these results. These longer-run effects are consistent with what we would expect from the short-run effects of the EITC on employment and hours predicted by theory and documented in other work.","PeriodicalId":184973,"journal":{"name":"SIRN: EITC (Sub-Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131903774","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We conducted a randomized experiment with 43,000 EITC recipients at H&R Block. Tax preparers gave simple, personalized information about the EITC schedule to half of their clients. We find no significant effects of information provision on earnings in the subsequent year in the full sample. Further exploration uncovers evidence of heterogeneous treatment effects on both self-employment income and wage earnings across the 1,461 tax preparers involved in the experiment. Providing information about tax incentives does not systematically effect earnings on average. However, tax preparers may influence their clients' earnings decisions by providing advice about how to respond to tax incentives. (JEL H23, H24, H26, J23, J31)
{"title":"Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients","authors":"Raj Chetty, Emmanuel Saez","doi":"10.1257/APP.5.1.1","DOIUrl":"https://doi.org/10.1257/APP.5.1.1","url":null,"abstract":"We conducted a randomized experiment with 43,000 EITC recipients at H&R Block. Tax preparers gave simple, personalized information about the EITC schedule to half of their clients. We find no significant effects of information provision on earnings in the subsequent year in the full sample. Further exploration uncovers evidence of heterogeneous treatment effects on both self-employment income and wage earnings across the 1,461 tax preparers involved in the experiment. Providing information about tax incentives does not systematically effect earnings on average. However, tax preparers may influence their clients' earnings decisions by providing advice about how to respond to tax incentives. (JEL H23, H24, H26, J23, J31)","PeriodicalId":184973,"journal":{"name":"SIRN: EITC (Sub-Topic)","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2009-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117283980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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