后OBRA时期AFDC项目中有效保障与有效税率的估计

Estimates of Effective Guarantees and Tax Rates in the AFDC Program for the Post-OBRA Period

Journal of Human Resources · 1999
被引 22
人大 AABS 3

中文导读

沿用Fraker等人1985年的模型,估计1983-1991年AFDC项目的有效税率和保障水平,并与官方参数比较,揭示实际福利与名义参数的差异。

Abstract

We employ the model used by Fraker, Moffitt, and Wolf (1985) to estimate effective tax rates and guarantees in the Aid to Families with Dependent Children (AFDC) program for the years 1967-82 to produce comparable estimates for 1983-91. We compare this method of benefit prediction with other methods in the literature and clarify the interpretation of estimates generated using the Fraker, Moffitt, and Wolf model. We use our estimates for the period from 1983 to 1991 to examine how effective AFDC tax rates and guarantee levels have changed over time and relative to nominal, or official, program parameters.

AFDC有效税率AFDC保障水平福利项目参数