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EarnedIncomeTaxCreditEITCFamilyCredit1999WorkingFamiliesTaxCreditWFTCWorkingIncomeSupplementWISEITCWFTCWISWIS1993EITC1998---EITCEITC1975392000300AidtoFamilieswithDependentChildrenAFDCFoodStampEITC1EITCEITC196019701966Johnson1969Nixon---Family7190EITCAFDC2601850200460Dickert&Houser2000AssistancePlanAFDC1972RussellLongworkbonus2EITCworkbonus1975EITC1978EITC1978flatrange3101986(TaxReformActTRA86)19871975199121EITC1993BudgetbillClintonEITCFoodStampEITC1994EITCEITC(refundable)2V.JosephHotzandJohnKarlScholz2001---TheEarnedIncomeTaxCreditp531978EITCphaseinrangephaseoutrange8EITC(1)()(2)1924()612(3)$2,350()19992240%9,5403,816(2)9,540~12,460(flatrange)3,816phaseoutrange21.06%30,585(phaseoutrange12,460~30,585)1999EITC2-12-1EITC19751999EITC2000714EITC2-2EITC20%10EITC(refundable)EITC92-22000300TANFFoodStamps2-2Medicaid---EITCTANF1996AFDC19602000---144.92000EITC300Medicaid2000,Medicaid2071.9SSISupplementSecurityIncome2000SSI350.661975EITCEITC1phaseoutrange425EITC4EITCphaseoutrange31.06%36.06%Hoffman,Sedman,20015EITCEllwood1999EITCmarriagepenalitiesmarriagerewardsEITC16%11%1,5051,36710(marriagerewards)3Hoffman,Seidman,2001phaseinrangeEITCEITC1990422EITC12phaseoutrangephaseoutrate21.06%15.98%2phaseinratephaseinincomerangephaseoutincomerange33phaseinrate40%42%phaseinincomerange112-14,000($3,816)c3,0001999(40.0%)a(21.06%)b2,0001,000($500)c1979(10.0%)a(12.5%)b0500010,00015,00020,00025,00030,000asubsidyratebbenefitreduction(implicittax)ratec22maximumbenefitfor2ormorechildrenJosephHotz&Scholz20012-1EITCEITC12Phaseinrate%PhaseinrangeMaximumcreditPhaseoutrate%Phaseoutrange1975-1978110%0-4,00040010%4,000-8,0001979-1984110%0-5,00050012.5%6,000-10,0001985-1986111%0-5,00055012.22%6,500-11,0001987114%0-6,08085110%6,920-15,4321988114%0-6,24087410%9,840-18,5761989114%0-6,50091010%10,240-19,3401990114%0-6,81095310%10,750-20,2641991116.7%0-7,1401,19211.93%11,250-21,250217.3%0-7,1401,23512.36%11,250-21,2501992117.6%0-7,5201,32412.57%11,840-22,370218.4%0-7,5201,38413.14%11,840-22,3701993118.5%0-7,7501,43413.21%12,200-23,050219.5%0-7,7501,51113.93%12,200-23,050199407.65%0-4,0003067.65%5,000-9,000126.3%0-7,7502,03815.98%11,000-23,755230.00%0-8,4252,52817.68%11,000-25,296199507.65%0-4,1003147.65%5,130-9,230134%0-6,1602,09415.98%11,290-24,396236%0-8,6403,31020.22%11,290-26,673199607.65%0-4,2203237.65%5,280-9,500134%0-6,3302,15215.98%11,610-25,078240%0-8,8903,55621.06%11,610-28,495199707.65%0-4,3403327.65%5,430-9,770134%0-6,5002,21015.98%11,930-25,750240%0-9,1403,65621.06%11,930-29,290199807.65%0-4,4603417.65%5,570-10,030134%0-6,6802,27115.98%12,260-26,473240%0-9,3903,75621.06%12,260-30,095199907.65%0-4,5303417.65%5,670-10,200134%0-6,8002,31215.98%12,460-26,928240%0-9,5403,81621.06%12,460-30,580200107.65%0-47603647.65%5,950-10,710134%0-7,1402,42815.98%13,090-28,281240%0-10,0204,00821.06%13,090-32,121:U.SCongress(2000),IRS(1997)132-2EITC2000PercentageofFederalCredit6RefundableCreditsColoradoDistrictofColumbiaKansasMarylandMassachusettsMinnesotaNewJerseyNewYorkVermontWisconsin10%10%10%10%10%(200115%)34%10%(200320%)20,00020%(200330%)32%1---4%2---14%3---43%NonrefundableCreditIllinoisIowaMaineOregonRhodeIsland5%6.5%5%5%26%NicholasJohnson1999,Scholz2001,p.656142-22000TANF---SSI---EITC---FoodStamps---HousingProgram---ChildCare---13DCTCDependentCareTaxCredit---13Moffitt(2002)15---FamilyCredit&WorkingFamilyTaxCredit301971FamilyIncomeSupplementFIS161988FISFamilyCreditFC199910WorkingFamilyTaxCreditWFTCFCWFTC---1,500,000FC---780,00022416FamilyCreditFCFC1988199910in-workbenefit16FC80.65FC170%FC1996FC57FCtakeuprate69%82%16WorkingFamilyTaxCreditWFTC199910WFTCFCWFTC16EITCEITCWFTC(3,0008,000)2104.3591.4555%385(2)20008WFTC76.8615830.851%childcaretaxcreditCTCWFTC70%2150172-3FC/WFTC706050403020100102030405060FCWFTCWFTCCTCIFS18---(WorkingIncomeSupplementWIS)19801993EITCWorkingIncomeSupplementWISEITCWIS(3,750)WIS10,000~21,000WIS26,000500WISwithdrawalzone3,750~10,00020,000~26,000WIS1(socialcohesion)192WIS3()1998WIS(CanadaChildTaxBenefitCCTB)WISEITCFC/WFTCWIS2-3EITCWFTC2-4202-3EITCFC/WFTCWIS1971(FamilyIncomeSupplementFIS)1975(EarnedincometaxcreditEITC)1978(EITC)1987(1975)1988(FamilyCreditFC)(FIS24h)19912199216h19932(EITC)(EITC)(WIS)199530h1996(TaxReformActTRA)1998(WIS)(CCTB)199921(WorkingFamilies’TaxCreditWFTC)(FC):2-4(EITC)(WFTC)(EITC)(WFTC)1975199912,350231924EITC1162(1619)38,0004()(Tapering)(Phase-inrate)---7.65%1---34%2---40%12,690---7.65%1---15.98%2---21.06%91.4555%11222---3531---2,3532---3,888253.1530-hour11.2525.626.35(16~18)3(Childcaretaxcredit)1212=7=8=4Blundell---58,00030,5002000U.SCongress(2000),IRS(1997)IFS(2000)23EITCsocialassistancesocialinsurancesocialallowance78meanstest9109170,417171,2161.02%0.76%2-5112-66572000894---1015---11---12360075902492901535.67%419938.693123200188370.03585870.0261212---2001252-5(%)(%)48,182115,7480.850.5548,580114,7070.830.5449,307115,5420.820.5449,780116,0560.800.5354,951125,4260.860.5758,310136,6910.890.6266,467156,1340.990.7067,191162,6990.990.7370,417171,2161.020.76262-6,909189()()()()5,09072,803,62410,575129,208,25832,