ABSTRACT

Building off the success of the federal earned income tax credit (EITC), states have developed earned income credits to supplement the incomes of the working poor. In 2016, a distinctive change to the Oregon Earned Income Credit (OEIC) targeted additional resources to families with young children. Using a unique data set and static estimates, we found that the OEIC yielded proportional decreases in child and young child poverty of 1.8 and 2.6%, respectively. By simulating alternative OEIC policies, we also found that significant increases to OEIC rates or takeup would be required to more aggressively reduce child poverty.

中文翻译：

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俄勒冈州劳动收入信贷对儿童贫困的影响

摘要

在联邦收入所得税抵免 (EITC) 取得成功的基础上，各州制定了收入抵免以补充工作穷人的收入。2016 年，俄勒冈州劳动收入抵免 (OEIC) 发生了显着变化，旨在为有年幼子女的家庭提供额外资源。使用独特的数据集和静态估计，我们发现 OEIC 使儿童和幼儿贫困率分别降低了 1.8% 和 2.6%。通过模拟替代 OEIC 政策，我们还发现需要显着提高 OEIC 利率或接受率才能更积极地减少儿童贫困。