Tax-Transfer Policy and Labor-Market Outcomes
研究劳动所得税抵免（EITC）扩张是否会降低低收入父母税前工资，发现证据不明确：低技能单身女性工资不随子女数变化，黑人单身母亲工资几乎全程跟随最低工资。
The Earned Income Tax Credit provides nearly $40 billion to low-income families with children. A potential unintended consequence of the credit is lower pretax wages, in which case only part of the subsidy would accrue to workers. We examine the extent to which EITC expansions lower the pretax wages of working parents. Our findings are inconclusive. The gross hourly wages of less-skilled single women are found not to vary by the number of children, as does the EITC. In addition, the wages of black single mothers track the minimum wage for nearly the entire time period.