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Welfare Reform and the Role of Tax Policy

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  • Rogers, Diane Lim
  • Weil, Alan

Abstract

This paper explores the often-neglected relationship between welfare reform and tax policy. It sets forth the objectives that underlie welfare reform, then compares expenditure-based and tax-based policy strategies that states and the federal government are taking. The examination suggests that, although they promote the similar broad goals of self-sufficiency and family formation, tax credits such as the Earned Income Tax Credit (EITC) function differently from expenditure-side programs in several ways, and thus they should not be considered perfect substitutes. Those who formulate and evaluate welfare-reform policies need to better consider how tax policies toward low-income families integrate with their expenditure-side counterparts.

Suggested Citation

  • Rogers, Diane Lim & Weil, Alan, 2000. "Welfare Reform and the Role of Tax Policy," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 385-402, September.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:3:p:385-402
    DOI: 10.17310/ntj.2000.3.05
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    References listed on IDEAS

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    1. Janet Holtzblatt & Robert Rebelein, 2000. "Measuring the Effect of the EITC on Marriage Penalties and Bonuses," JCPR Working Papers 127, Northwestern University/University of Chicago Joint Center for Poverty Research.
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