More than just work: The effect of the Earned Income Tax Credit on job quality
利用模拟福利法和当前人口调查数据，研究了美国劳动所得税抵免（EITC）扩大对未婚母亲工作质量的影响，发现就业、工资和福利增加，但超时工作也增多。
Using a simulated benefits approach and data from the Current Population Survey we examine how expansions to the EITC affected the job quality of unmarried mothers in the U.S. Following expansions to the EITC, we find increases in employment, wages, and fringe benefits such as employer-provided health insurance and retirement plans among unmarried mothers, all indicators of improvements in job quality. On the other hand, we also find evidence that the EITC increases overwork, or working more than 45 hours per week, a negative indicator of job quality. Though mothers are not moved into high-quality professional jobs, they are more likely to work in manual labour and transportation occupations, which are middle-income jobs, and these mothers are also more likely to have a unionized job, which is correlated with other positive job quality measures. Overall, the findings paint a nuanced picture of how the EITC affects job quality among unmarried mothers, with many indicators of improvements in job quality, alongside a few indicators of declines in job quality.