Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers
分析1984-1996年间美国福利和税收政策变化对单身母亲就业的影响，发现劳动所得税抵免等税收改革是推动其就业增长的主要因素。
During 1984–1996, welfare and tax policy were changed to encourage work by single mothers. The Earned Income Tax Credit was expanded, welfare benefits were cut, welfare time limits were added, and welfare cases were terminated. Medicaid for the working poor was expanded, as were training programs and child care. During this same time period there were unprecedented increases in the employment and hours of single mothers. We show that a large share of the increase in work by single mothers can be attributed to the EITC and other tax changes, with smaller shares for welfare benefit cuts, welfare waivers, training programs and child care programs.