State Earned Income Tax Credits Help Build Opportunity for People of Color and Women
End Notes
[1] Poverty-level wages are defined here as $11.70 or less per hour. Economic Policy Institute Data Library, Poverty-Level Wages, http://www.epi.org/data/#/?subject=povwage&g=*&r=*.
[2] Low wages are defined here as $11.00 per hour. See Jasmine Tucker and Kayla Patrick, “Low-Wage Jobs Are Women’s Jobs: The Overrepresentation of Women in Low-Wage Work,” National Women’s Law Center, August 2017, https://nwlc-ciw49tixgw5lbab.stackpathdns.com/wp-content/uploads/2017/08/Low-Wage-Jobs-are-Womens-Jobs.pdf.
[3] Douglas J. Gagnon, Marybeth J. Mattingly, and Andrew Schaefer, “State EITC Programs Provide Important Relief to Households in Need,” University of New Hampshire Carson School of Public Policy, Winter 2017, https://scholars.unh.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1295&context=carsey.
[4] Annie E. Casey Foundation, “2017 Kids Count Databook,” June 2017, http://www.aecf.org/m/resourcedoc/aecf-2017kidscountdatabook.pdf.
[5] Chuck Marr et al., “EITC and Child Tax Credit Promote Work, Reduce Poverty, and Support Children’s Development, Research Finds,” Center on Budget and Policy Priorities, updated October 1, 2015, https://www.cbpp.org/research/federal-tax/eitc-and-child-tax-credit-promote-work-reduce-poverty-and-support-childrens; Greg J. Duncan, Pamela A. Morris, and Chris Rodrigues, “Does Money Really Matter? Estimating Impacts of Family Income on Young Children’s Achievement with Data from Random-Assignment Experiments,” Developmental Psychology, June 2011, pp. 1263–1279.
[6] Michelle Maxfield, “The Effects of the Earned Income Tax Credit on Child Achievement and Long-Term Educational Attainment,” Michigan State University Job Market Paper, November 14, 2013, https://www.msu.edu/~maxfiel7/20131114%20Maxfield%20EITC%20Child%20Education.pdf; Katherine Michelmore, “The Effect of Income on Educational Attainment: Evidence from State Earned Income Tax Credit Expansions,” November 2013, https://ssrn.com/abstract=2356444; Gordon Dahl and Lance Lochner, “The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit,” American Economic Review, August 2012, pp. 1927-1956.
[7] Lincoln Quillian et al., “Meta-analysis of field experiments shows no change in racial discrimination in hiring over time,” Proceedings of the National Academy of Sciences, October 10, 2017, http://www.pnas.org/content/114/41/10870.full; Roberta Spalter-Roth and Terri Ann Lowenthal, “Race, Ethnicity, and the American Labor Market: What’s at Work?” American Sociological Association, June 2005, http://www.asanet.org/sites/default/files/savvy/images/research/docs/pdf/RaceEthnicity_LaborMarket.pdf.
[8] Greg J. Duncan et al., "Early Childhood Poverty and Adult Attainment, Behavior, and Health," Child Development, January/February 2010, pp. 306-325.
[9] Jacob Bastian and Katherine Michelmore, “The Long-Term Impact of the Earned Income Tax Credit on Children’s Education and Employment Outcomes,” December 27, 2016, https://ssrn.com/abstract=2674603.
[10] Greg J. Duncan et al., "Early Childhood Poverty and Adult Attainment, Behavior, and Health,” and personal communication with the author.
[11] Chris M. Herbst, “The labor supply effects of child care costs and wages in the presence of subsidies and the earned income tax credit,” Review of Economics of the Household, November 17, 2009, http://www.chrisherbst.net/files/Download/C._Herbst_Labor_Supply_Effects.pdf.
[12] Austin Nichols and Jesse Rothstein, “The Earned Income Tax Credit (EITC),” NBER Working Paper No. 21211, May 2015, http://www.nber.org/papers/w21211.pdf.
[13] Jeffrey Grogger, “The Effects of Time Limits, the EITC, and Other Policy Changes on Welfare Use, Work, and Income among Female-Head Households,” Review of Economics and Statistics, May 2003.
[14] Erica Williams and Samantha Waxman, “States Can Adopt or Expand Earned Income Tax Credits to Build a Stronger Future Economy,” Center on Budget and Policy Priorities, updated February 7, 2018, https://www.cbpp.org/research/state-budget-and-tax/states-can-adopt-or-expand-earned-income-tax-credits-to-build-a.
[15] Molly Dahl et al., “The Earned Income Tax Credit and Expected Social Security Retirement Benefits Among Low-Income Women,” Congressional Budget Office, March 5, 2012, https://www.cbo.gov/publication/43033.
[16] Monique Morrissey, “Women over 65 are more likely to be poor than men, regardless of race, educational background, and marital status,” Economic Policy Institute, March 8, 2016, https://www.epi.org/publication/women-over-65-are-more-likely-to-in-poverty-than-men/.
[17] William N. Evans and Craig L. Garthwaite, “Giving Mom a Break: The Impact of Higher EITC Payments on Maternal Health,” American Economic Journal: Economic Policy (6)2, 2014, pp. 258-290. Health indicators include self-reported “excellent” and “very good” health days per month, number of bad mental health days in the past month, and biomarkers of elevated stress levels from physical, blood, and urine tests.
[18] Sara Markowitz, Kelli A. Komro, Melvin D. Livingston, Otto Lenhart, and Alexander C. Wagenaar, “Effects of state-level Earned Income Tax Credit laws in the U.S. on maternal health behaviors and infant health outcomes,” Social Science & Medicine 194, October 16, 2017, p. 72.