Making Work Pay
利用1983-2002年AFDC/TANF项目质量控制数据，发现福利改革后有效税率大幅下降，其中劳动收入税率降50%，非劳动收入税率降70%以上，且严格制裁政策加速了这一下降。
Abstract In the 1990s, many states liberalized statutory rules regarding the tax treatment of earned and unearned income for welfare program eligibility and benefit levels. I use quality control data from the AFDC/TANF program over 1983–2002 to document changes in the corresponding effective tax rates and benefit guarantees. After welfare reform I find that effective tax rates fell by 50 percent on earned income and by at least 70 percent on unearned income. States that aggressively reformed their welfare programs, especially those that implemented a stringent sanctions policy on benefits, experienced more rapid reductions in effective tax rates and guarantees.