An Hourly-Wage-Based Earned Income Tax Credit: Implications For Workers, Employers, And Taxpayers

What is the best way to compensate low-paid workers?  A “generous” minimum wage may cause substantial unemployment and serious dislocations.  The current combination of a modest minimum wage plus the annual-income-based earned income tax credit is, in some cases, a disincentive to work.  An hourly-wage-based earned income tax credit, on the other hand, may be the most efficient and effective way to compensate the low-wage worker

Progressivity of the income tax

Includes bibliographical references (p. 18)

Horizontal Equity and Taxpayer Characteristics: Who Is Advantaged and Disadvantaged by the Federal Income Tax?

In this paper, household utility levels are estimated indirectly from household labor-supply data to derive before- and after-tax utility indexes. A household is considered advantaged (disadvantaged) by the income tax if its utility index ranking increases (decreases) as a result of the tax. The study finds that tax-advantaged households have, on average, more children and are more likely to own their own homes while tax-disadvantaged households are more likely to be two-earner families. The implications of the findings for the horizontal equity of the income tax are discussed.

Augmenting the wage of the low wage worker : wage subsidy vs. minimum wage / 1443

Includes bibliographical references

The nonlinear consumption function : could Reagen be right? / 993

Includes bibliographical references (p. 10)

Horizontal equity and taxpayer characteristics of the unfairly treated by the tax system

Includes bibliographical references (p. 19)

Public assistance (Seikatsu Hogo) in Japan / 288

Includes bibliographical references