ERIC Number: EJ759386
Record Type: Journal
Publication Date: 2007
Reference Count: N/A
Earned Income Credit Utilization by Welfare Recipients: A Case Study of Minnesota's Earned Income Credit Program
Hirasuna, Donald P.; Stinson, Thomas F.
Journal of Policy Analysis and Management, v26 n1 p125-148 Win 2007
This paper examines utilization of a state earned income credit by AFDC and TANF recipients. Although utilization percentages are increasing, we find that among TANF recipients in 1999, 45.7 percent of all households and 34.8 percent of eligible households did not receive the state earned income credit. Moreover, we find that utilization may depend upon TANF requirements and incentives, information resources, and barriers to work and filing of income tax returns. Finally, we investigate whether low utilization is because of little or no benefit from the state earned income credit and find this may be true for some with barriers or less incentive to work under TANF.
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Publication Type: Journal Articles; Reports - Research
Education Level: N/A
Authoring Institution: N/A
Identifiers - Location: Minnesota
Identifiers - Laws, Policies, & Programs: Aid to Families with Dependent Children; Temporary Assistance for Needy Families