The EITC, Tax Refunds, and Unemployment Spells
研究发现，对于符合劳动所得税抵免条件的女性，在获得退税后开始的失业期比其他时间更长，但对男性无此影响，且更长的失业期并未带来更高质量的工作匹配。
The earned income tax credit generates large average tax refunds for low-income parents, and these refunds are distributed in a narrow time frame. I rely on this plausibly exogenous source of variation in liquidity to investigate the effect of cash on hand on unemployment duration. Among EITC-eligible women, unemployment spells beginning just after tax refund receipt last longer than unemployment spells beginning at other times of year. There is no evidence that tax refund receipt is associated with longer unemployment duration for men, or that the longer durations for women are associated with higher-quality subsequent job matches.