Skip to main content
Back to Top

SSRC Library

The SSRC Library allows visitors to access materials related to self-sufficiency programs, practice and research. Visitors can view common search terms, conduct a keyword search or create a custom search using any combination of the filters at the left side of this page. To conduct a keyword search, type a term or combination of terms into the search box below, select whether you want to search the exact phrase or the words in any order, and click on the blue button to the right of the search box to view relevant results.

Writing a paper? Working on a literature review? Citing research in a funding proposal? Use the SSRC Citation Assistance Tool to compile citations.

  • Conduct a search and filter parameters as desired.
  • "Check" the box next to the resources for which you would like a citation.
  • Select "Download Selected Citation" at the top of the Library Search Page.
  • Select your export style:
    • Text File.
    • RIS Format.
    • APA format.
  • Select submit and download your citations.

The SSRC Library includes resources which may be available only via journal subscription. The SSRC may be able to provide users without subscription access to a particular journal with a single use copy of the full text.  Please email the SSRC with your request.

The SSRC Library collection is constantly growing and new research is added regularly. We welcome our users to submit a library item to help us grow our collection in response to your needs.


  • Individual Author: Lav, Iris J.
    Reference Type: Report
    Year: 1999

    Increasing the standard deduction for married couples appeals to a wide range of policymakers who view a standard deduction increase as a targeted way to relieve marriage penalties in the personal income tax. Recently, Rep. Nancy Johnson and Senators Charles Grassley and Dianne Feinstein proposed legislation that takes this approach. A standard deduction increase is relatively well-targeted with respect to income, because the standard deduction is taken primarily by low- and middle-income taxpayers; higher-income taxpayers generally are able to receive a larger deduction by itemizing their expenses. Nevertheless, a standard deduction increase leaves out a very substantial segment of low- and moderate-income married couples who face large marriage penalties today and could benefit from marriage-penalty relief. This is because it does not provide any relief from the marriage penalties experienced by low- and moderate-income working families that arise from the phase-out of the Earned Income Tax Credit. (author abstract)

    Increasing the standard deduction for married couples appeals to a wide range of policymakers who view a standard deduction increase as a targeted way to relieve marriage penalties in the personal income tax. Recently, Rep. Nancy Johnson and Senators Charles Grassley and Dianne Feinstein proposed legislation that takes this approach. A standard deduction increase is relatively well-targeted with respect to income, because the standard deduction is taken primarily by low- and middle-income taxpayers; higher-income taxpayers generally are able to receive a larger deduction by itemizing their expenses. Nevertheless, a standard deduction increase leaves out a very substantial segment of low- and moderate-income married couples who face large marriage penalties today and could benefit from marriage-penalty relief. This is because it does not provide any relief from the marriage penalties experienced by low- and moderate-income working families that arise from the phase-out of the Earned Income Tax Credit. (author abstract)

  • Individual Author: Lav, Iris J.
    Reference Type: Stakeholder Resource
    Year: 1999

    Congress may consider marriage-penalty tax relief this year, perhaps through an increase in the standard deduction for married-filers or creation of a new deduction for married filers with two earners. Such approaches can provide relief to middle-class families that face marriage tax penalties. But they would do nothing to alleviate the significant marriage penalties that some low- and moderate-income working families face.

    Raising the standard deduction or establishing a two-earner deduction cannot affect low- and moderate-income working families that have no income tax liability and hence cannot use larger deductions. These are families for which the combination of their personal exemptions, the standard deduction, the child credit, and if applicable, the dependent care credit eliminates their income tax liability. (author abstract)

     

    Congress may consider marriage-penalty tax relief this year, perhaps through an increase in the standard deduction for married-filers or creation of a new deduction for married filers with two earners. Such approaches can provide relief to middle-class families that face marriage tax penalties. But they would do nothing to alleviate the significant marriage penalties that some low- and moderate-income working families face.

    Raising the standard deduction or establishing a two-earner deduction cannot affect low- and moderate-income working families that have no income tax liability and hence cannot use larger deductions. These are families for which the combination of their personal exemptions, the standard deduction, the child credit, and if applicable, the dependent care credit eliminates their income tax liability. (author abstract)

     

  • Individual Author: Dickert-Conlin, Stacy; Houser, Scott
    Reference Type: Report
    Year: 1999

    Concerns about the incentives for female headship for low-income families have focused on Aid to Families with Dependent Children (AFDC); however, the expansion of the Earned Income Tax Credit (EITC) has brought more low-income households into the tax system, subjecting them to additional marriage non-neutralities. Theoretical predictions about the correlations between the EITC and female headship are ambiguous. This paper is the first to provide empirical evidence that the EITC is correlated with female headship decisions. Using data from the Survey of Income and Program Participation, we find no significant correlations between AFDC and female headship. However, the ambiguous effect of the EITC on female headship is evident in our empirical analysis. After controlling for individual effects, we find that higher EITCs are associated with increased female headship for white women, but with decreased female headship for black women. For a sample of white women, we find that a $100 increase in the EITC would increase the probability of female headship by 0.1 percent. For a sample...

    Concerns about the incentives for female headship for low-income families have focused on Aid to Families with Dependent Children (AFDC); however, the expansion of the Earned Income Tax Credit (EITC) has brought more low-income households into the tax system, subjecting them to additional marriage non-neutralities. Theoretical predictions about the correlations between the EITC and female headship are ambiguous. This paper is the first to provide empirical evidence that the EITC is correlated with female headship decisions. Using data from the Survey of Income and Program Participation, we find no significant correlations between AFDC and female headship. However, the ambiguous effect of the EITC on female headship is evident in our empirical analysis. After controlling for individual effects, we find that higher EITCs are associated with increased female headship for white women, but with decreased female headship for black women. For a sample of white women, we find that a $100 increase in the EITC would increase the probability of female headship by 0.1 percent. For a sample of black women, we find that a $100 increase in the EITC would decrease the probability of female headship by 1.4 percent, although this result is not robust. (author abstract)

  • Individual Author: Eissa, Nada; Hoynes, Hilary W.
    Reference Type: Journal Article
    Year: 2004

    A distinguishing feature of recent changes to the US system of public assistance is its increasing focus on working families and reliance on the tax system to transfer dollars to needy families. After a decade in near total obscurity, the earned income tax credit (EITC) was expanded to become the largest cash-transfer program for lower-income families with children. Advocates of the EITC argue that, unlike traditional welfare, the credit helps “promote both the values of family and work”. Indeed, empirical evidence consistent with economic theory suggests that the EITC promotes employment among eligible unmarried women with children. To target benefits to lower-income families, however, the EITC is based on family income, leading to traditional welfare-type disincentives for most eligible secondary earners. In fact, the EITC is likely to reduce overall family labor supply among married couples. This paper examines the labor force participation response of married couples to EITC expansions between 1984 and 1996. The effect of the credit is estimated using both quasi-experimental...

    A distinguishing feature of recent changes to the US system of public assistance is its increasing focus on working families and reliance on the tax system to transfer dollars to needy families. After a decade in near total obscurity, the earned income tax credit (EITC) was expanded to become the largest cash-transfer program for lower-income families with children. Advocates of the EITC argue that, unlike traditional welfare, the credit helps “promote both the values of family and work”. Indeed, empirical evidence consistent with economic theory suggests that the EITC promotes employment among eligible unmarried women with children. To target benefits to lower-income families, however, the EITC is based on family income, leading to traditional welfare-type disincentives for most eligible secondary earners. In fact, the EITC is likely to reduce overall family labor supply among married couples. This paper examines the labor force participation response of married couples to EITC expansions between 1984 and 1996. The effect of the credit is estimated using both quasi-experimental and traditional reduced-form labor supply models. Results from both models show the same qualitative conclusion, that the EITC expansions reduced total family labor supply of married couples. In all cases, we find a decline in labor force participation by married women that more than offsets any rise in participation by their spouses. While the labor force participation rate of married men increased by about 0.2 percentage points, that of married women decreased by just over a full percentage point. These aggregate effects mask substantial heterogeneity in the population. Women facing the strongest disincentives were more than 2 percentage points less likely to work after the expansions. These findings imply that the EITC is effectively subsidizing married mothers to stay home, and therefore, have implications for the design of the program. (author abstract)

  • Individual Author: Baughman, Reagan; Dickert-Conlin, Stacy
    Reference Type: Journal Article
    Year: 2009

    Government programs designed to provide income safety nets often restrict eligibility to families with children, creating an unintended fertility incentive. This paper considers whether dramatically changing incentives in the earned income tax credit affect fertility rates in the USA. We use birth certificate data spanning the period 1990 to 1999 to test whether expansions in the credit influenced birthrate among targeted families. While economic theory would predict a positive fertility effect of the program for many eligible women, our results indicate that expanding the credit produced only extremely small reductions in higher order fertility among white women. (Author abstract)

    Government programs designed to provide income safety nets often restrict eligibility to families with children, creating an unintended fertility incentive. This paper considers whether dramatically changing incentives in the earned income tax credit affect fertility rates in the USA. We use birth certificate data spanning the period 1990 to 1999 to test whether expansions in the credit influenced birthrate among targeted families. While economic theory would predict a positive fertility effect of the program for many eligible women, our results indicate that expanding the credit produced only extremely small reductions in higher order fertility among white women. (Author abstract)

Sort by

Topical Area(s)

Popular Searches

Source

Year

Year ranges from 1999 to 2012

Reference Type

Research Methodology

Geographic Focus

Target Populations