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Research ArticleArticles

Do In-Work Tax Credits Serve as a Safety Net?

Marianne Bitler, Hilary Hoynes and Elira Kuka
Published online before print March 08, 2016, DOI: https://doi.org/10.3368/jhr.52.2.0614-6433R1
Marianne Bitler
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Hilary Hoynes
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Elira Kuka
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Abstract

We test the EITC’s response to economic need. Using IRS data we exploit differences in timing and severity of economic cycles across states. Because the EITC requires earned income, there is a theoretical ambiguity in the credit’s cyclicality. We find higher unemployment leads to increased likelihood of EITC recipiency and in credit amounts received for married couples but has insignificant effects for single individuals. The EITC’s protective effects are concentrated among skilled workers. The EITC mitigates income shocks for married couples with children and groups likely to have moderate earnings, but does not for most recipients—single parents with children.

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Journal of Human Resources: 60 (3)
Journal of Human Resources
Vol. 60, Issue 3
1 May 2025
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Do In-Work Tax Credits Serve as a Safety Net?
Marianne Bitler, Hilary Hoynes, Elira Kuka
Journal of Human Resources Mar 2016, DOI: 10.3368/jhr.52.2.0614-6433R1

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Do In-Work Tax Credits Serve as a Safety Net?
Marianne Bitler, Hilary Hoynes, Elira Kuka
Journal of Human Resources Mar 2016, DOI: 10.3368/jhr.52.2.0614-6433R1
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  • Administrative Burdens and Economic Insecurity Among Black, Latino, and White Families
  • Exposure to the Earned Income Tax Credit in Early Childhood and Family Wealth
  • Household Incomes in Tax Data: Using Addresses to Move from Tax-Unit to Household Income Distributions
  • Effective Policy for Reducing Poverty and Inequality?: The Earned Income Tax Credit and the Distribution of Income
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