Effective Tax Rates and Guarantees in the AFDC Program, 1967-1982
估算了1967-1982年间美国各州AFDC项目对劳动收入和非劳动收入的有效税率及有效保障金，发现保障金逐年下降而税率上升，尤其在1982年因联邦立法大幅跳升。
Estimates of effective tax rates on earned and unearned income and estimates of effective guarantees in the AFDC program by state are provided for the period 1967-1982. The results indicate that effective real guarantees fell every year from 1967 to 1981 but stabilized in 1982. Effective tax rates on unearned income rose steadily from 1967 to 1981 and took a particularly large additional jump in 1982. Effective tax rates on earned income fell after 1967, but then gradually rose throughout the 1970s until 1982, when they took a much larger jump. Thus, guarantees fell and tax rates rose over the 1970s as tight budgets forced states to restrict benefits, and in the early 1980s tax rates were pushed even higher by federal legislation.