劳动所得税抵免能否缓冲社区变迁?来自华盛顿特区的证据

Does the EITC Buffer against Neighborhood Transition? Evidence from Washington, DC

American Economic Review · 2016
被引 4
人大 A+FT50ABS 4*

中文导读

利用华盛顿特区税务申报数据,研究劳动所得税抵免(EITC)增加对工薪贫困家庭居住地选择的影响,发现对已婚有子女家庭有轻微稳定作用,但单亲家庭更可能搬离高档化社区。

Abstract

Gentrification in major cities has led to concerns that poor and nonwhite residents are being displaced. This paper uses administrative data on tax filing households in Washington DC to examine the potential role that increases in the Earned Income Tax Credit (EITC) plays in the location choices of the working poor. Its principal findings suggest small effects of the EITC on move decisions. Married households with dependents who received increased EITC payments are slightly more likely to remain in gentrifying neighborhoods. By contrast, single parent filers receiving EITC payments are more likely to exit these neighborhoods.

EITC社区绅士化居住迁移劳动所得税抵免