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Tax Implications of Welfare Reform: The Minnesota Experience

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  • Wilson, Paul W.

Abstract

Partly in response to welfare reform, an increasing number of states have enacted refundable tax credits to assist low-income working families. These state credits are layered on top of the federal tax system, state welfare programs, and direct state subsidies for child care. Minnesota's experience shows how state earned income credits might be redesigned to better meet their goals. It also illustrates how difficult it is to integrate a refundable state child care credit with the non-refundable federal credit, pretax accounts, and direct subsidies for child care.

Suggested Citation

  • Wilson, Paul W., 2000. "Tax Implications of Welfare Reform: The Minnesota Experience," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 417-438, September.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:3:p:417-38
    DOI: 10.17310/ntj.2000.3.07
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    Cited by:

    1. Donald P. Hirasuna & Thomas F. Stinson, 2007. "Urban and Rural Differences in Use of Earned Income Credits: A Study of Minnesota's Working Family Credit," International Regional Science Review, , vol. 30(4), pages 408-448, October.
    2. Hirasuna, Donald P. & Stinson, Thomas F., 2004. "Urban And Rural Differences In Utilization Of State Earned Income Tax Credit Programs: Minnesota'S Experience," Working Papers 18912, Oregon State University, Rural Poverty Research Center (RPRC).

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