IDEAS home Printed from https://ideas.repec.org/a/prs/ecstat/estat_0336-1454_2000_num_335_1_7518.html
   My bibliography  Save this article

L'Earned Income Tax Credit, un crédit d'impôt ciblé sur les foyers de salariés modestes aux États-Unis

Author

Listed:
  • Olivier Bontout

Abstract

[fre] L’Earned Income Tax Credit (EITC) est un crédit d’impôt bénéficiant aux foyers dans lesquels au moins une personne travaille. Les hausses de barème au cours de la décennie 90 en ont fait un mécanisme substantiel de soutien aux revenus des familles aux États-Unis. En 1998, ce mécanisme concerne 19,5 millions de foyers, pour un coût d’environ 30 milliards de dollars, soit 1,8 % du budget fédéral. Il bénéficie surtout à des foyers composés de personnes jeunes, isolées et ayant au moins un enfant à charge. Même s’ils ne sont que partiellement mesurés, ses effets redistributifs semblent comparables à ceux des prestations de protection sociale sous conditions de ressources. Les effets directs sur l’offre de travail apparaissent positifs, mais modestes au niveau agrégé. Les propriétés incitatives de l’EITC sont importantes surtout pour la transition du non-emploi vers l’emploi et sont particulièrement sensibles pour les personnes seules ayant des enfants. Ce dispositif aurait ainsi globalement contribué à la hausse des taux d’activité au cours de la période récente, tandis que les effets négatifs sur le volume d’heures travaillées auraient été moins importants. Les effets induits de l’EITC sur la demande de travail sont, en revanche, encore peu connus. [ger] Der Earned Income Tax Credit (EITC) ist eine Steuervergütung, die Haushalten gewahrt wird, in denen mindestens eine Person arbeitet. Durch die Anhebung der Sätze in den 90er Jahren wurde sie zu einem wichtigen Instrument zur Unterstützung der Familieneinkommen in den Vereinigten Staaten. . 1998 konnten 19,5 Millionen Haushalte diese Steuervergütung in Anspruch nehmen; die dadurch entstandenen Kosten von rund 30 Milliarden Dollar machen 1,8% des Bundeshaushaltes aus. Davon profitieren insbesondere Haushalte, die sich aus jungen Menschen zusammensetzen, isoliert wohnen und mindestens ein Kind zu versorgen haben. Auch wenn die Umverteilungseffekte nur partiell gemessen werden, so können sie dennoch mit den einkommensabhängigen Leistungen der sozialen Sicherung verglichen werden. . Die unmittelbaren Auswirkungen auf das Arbeitsangebot sind positiv, auf aggregierter Ebene aber bescheiden. Der EITC hat eine wichtige Anreizfunktion, vor allem beim Übergang von der Erwerbslosigkeit zur Beschäftigung; besonders spürbar ist dies bei alleinstehenden Personen mit Kindern. Demnach hätte dieses System allgemein dazu beigetragen, daß die Erwerbsquoten in den letzten Jahren anstiegen, während die negativen Auswirkungen auf die Anzahl der gearbeiteten Stunden nicht so groß gewesen wären. Wie sich der EITC auf die Arbeitsnachfrage auswirkt, ist dagegen noch nicht hinlänglich bekannt. [eng] The Earned Income Tax Credit (EITC) is for households in which at least one person works. Scale increases in the 1990s made it an important family income support scheme in the United States. . In 1998, this scheme covered 19.5 million households for a cost of approximately 30 billion dollars, which is 1.8% of the federal budget. It was granted mainly to households comprising young, lone people with at least one dependent child. Although the scheme's redistributive effects have only been partially measured, they seem similar to the redistributive effects of income-based welfare benefits. Although the direct effects on the labour supply seem positive, they are modest at the aggregate level. The EITC has substantial incentive properties, especially for the transition from non-employment to employment. These properties are particularly marked for lone parents. This scheme therefore probably contributed in general to the recent period's rise in working rates, while the negative effects on the volume of hours worked was probably less significant. However, little is as yet known about the EITC's induced effects on labour demand. [spa] El Earned Income Tax Credit (EITC) es un crédito de impuesto para los hogares en los que al menos una persona trabaja. Las alzas de barema en la década de los noventa lo han convertido en un fuerte mecanismo de apoyo a las familias en los Estados Unidos. . En 1998, este mecanismo concierne a unos 19,5 millones de hogares, por unos treinta mil millones de dólares, o sea el 1,8 % del presupuesto federal. Concierne ante todo a unos hogares compuestos de personas jóvenes, aisladas y con al menos un hijo dependiente. Aunque sólo se midan de forma parcial, los efectos redistributivos son comparables a los de las prestaciones de protección social bajo condiciones de recursos. . Los efectos directos sobre la oferta de trabajo parecen positivos, pero tenues a nivel agregado. Las propiedades incitativas del EITC son importantes sobre todo para la transición del no empleo hacia el empleo, en especial para aquellas personas solas con hijos. Este dispositivo habría contribuido al alza de las tasas de actividad en el periodo reciente, siendo menores los efectos negativos sobre el volumen de las horas trabajadas. Los efectos inducidos del EITC sobre la demanda de trabajo sin embargo son aún poco conocidos.

Suggested Citation

  • Olivier Bontout, 2000. "L'Earned Income Tax Credit, un crédit d'impôt ciblé sur les foyers de salariés modestes aux États-Unis," Économie et Statistique, Programme National Persée, vol. 335(1), pages 27-46.
  • Handle: RePEc:prs:ecstat:estat_0336-1454_2000_num_335_1_7518
    DOI: 10.3406/estat.2000.7518
    Note: DOI:10.3406/estat.2000.7518
    as

    Download full text from publisher

    File URL: https://doi.org/10.3406/estat.2000.7518
    Download Restriction: no

    File URL: https://www.persee.fr/doc/estat_0336-1454_2000_num_335_1_7518
    Download Restriction: no

    File URL: https://libkey.io/10.3406/estat.2000.7518?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Bruce D. Meyer & Dan T. Rosenbaum, 2001. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 116(3), pages 1063-1114.
    2. Scholz, John Karl, 1994. "The Earned Income Credit: Participation, Compliance, and Antipoverty Effectiveness," National Tax Journal, National Tax Association, vol. 47(1), pages 63-87, March.
    3. N. Eissa & H. W. Hoynes, "undated". "The Earned Income Tax Credit and the Labor Supply of Married Couples," Institute for Research on Poverty Discussion Papers 1194-99, University of Wisconsin Institute for Research on Poverty.
    4. Bourguignon, Francois & Chiappori, Pierre-Andre, 1992. "Collective models of household behavior : An introduction," European Economic Review, Elsevier, vol. 36(2-3), pages 355-364, April.
    5. Rebecca M. Blank & David Card & Philip K. Robins, 1999. "Financial Incentives for Increasing Work and Income Among Low-Income Families," JCPR Working Papers 69, Northwestern University/University of Chicago Joint Center for Poverty Research.
    6. Nada Eissa & Jeffrey B. Liebman, 1996. "Labor Supply Response to the Earned Income Tax Credit," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 111(2), pages 605-637.
    7. Rebecca M. Blank & Patricia Ruggles, 1996. "When Do Women Use Aid to Families with Dependent Children and Food Stamps? The Dynamics of Eligibility Versus Participation," Journal of Human Resources, University of Wisconsin Press, vol. 31(1), pages 57-89.
    8. Meyer, Bruce D. & Rosenbaum, Dan T., 2000. "Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1027-1062, December.
    9. Chiappori, Pierre-Andre, 1988. "Rational Household Labor Supply," Econometrica, Econometric Society, vol. 56(1), pages 63-90, January.
    10. Chiappori, Pierre-Andre, 1992. "Collective Labor Supply and Welfare," Journal of Political Economy, University of Chicago Press, vol. 100(3), pages 437-467, June.
    11. Jean-David Fermanian & Sylvie Lagarde, 1999. "Les horaires de travail dans le couple," Économie et Statistique, Programme National Persée, vol. 321(1), pages 89-110.
    12. Robert K. Triest, 1990. "The Effect of Income Taxation on Labor Supply in the United States," Journal of Human Resources, University of Wisconsin Press, vol. 25(3), pages 491-516.
    13. Richard Blundell, 1993. "Offre de travail et fiscalité : une revue de la littérature," Économie et Prévision, Programme National Persée, vol. 108(2), pages 1-18.
    14. Scholz, John Karl, 1994. "The Earned Income Credit: Participation, Compliance, and Antipoverty Effectiveness," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 63-87, March.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Pierre Cahuc, 2002. "A quoi sert la prime pour l'emploi ?," Revue Française d'Économie, Programme National Persée, vol. 16(3), pages 3-61.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Richard Blundell & Hilary W. Hoynes, 2004. "Has 'In-Work' Benefit Reform Helped the Labor Market?," NBER Chapters, in: Seeking a Premier Economy: The Economic Effects of British Economic Reforms, 1980–2000, pages 411-460, National Bureau of Economic Research, Inc.
    2. Cancian, Maria & Levinson, Arik, 2006. "Labor Supply Effects of the Earned Income Tax Credit: Evidence From Wisconsin's Supplemental Benefit for Families With Three Children," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 781-800, December.
    3. Maria Cancian & Arik Levinson, 2002. "Labor Supply and Participation Effects of the Earned Income Tax Credit: Evidence form the National Survey of America's Families and Wisconsin's Supplemental Benefit for Families with Three Children," Working Papers gueconwpa~02-02-08, Georgetown University, Department of Economics.
    4. Timothy M. Smeeding & Katherin Ross Phillips & Michael O'Connor, 1999. "The EITC: Expectation, Knowledge, Use, and Economic and Social Mobility," Center for Policy Research Working Papers 13, Center for Policy Research, Maxwell School, Syracuse University.
    5. David T. Ellwood, 1999. "The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements," JCPR Working Papers 124, Northwestern University/University of Chicago Joint Center for Poverty Research.
    6. Bruce D. Meyer, 2010. "The Effects of the Earned Income Tax Credit and Recent Reforms," NBER Chapters, in: Tax Policy and the Economy, Volume 24, pages 153-180, National Bureau of Economic Research, Inc.
    7. Dickens & David T. Ellwood, 2004. "Whither Poverty in Great Britain and the United States? The Determinants of Changing Poverty and Whether Work Will Work," NBER Chapters, in: Seeking a Premier Economy: The Economic Effects of British Economic Reforms, 1980–2000, pages 313-370, National Bureau of Economic Research, Inc.
    8. Eissa, Nada & Hoynes, Hilary Williamson, 2004. "Taxes and the labor market participation of married couples: the earned income tax credit," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1931-1958, August.
    9. Shirley Peter, 2020. "First-time mothers and the labor market effects of the earned income tax credit," IZA Journal of Labor Policy, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 10(1), pages 1-53, March.
    10. Chris Herbst, 2010. "The labor supply effects of child care costs and wages in the presence of subsidies and the earned income tax credit," Review of Economics of the Household, Springer, vol. 8(2), pages 199-230, June.
    11. Reagan Baughman & Stacy Dickert-Conlin, 2009. "The earned income tax credit and fertility," Journal of Population Economics, Springer;European Society for Population Economics, vol. 22(3), pages 537-563, July.
    12. Jeff DeSimone & Jeff Rinehart, 2001. "Labor force participation responses to the 1993 EITC expansion," Economics Bulletin, AccessEcon, vol. 8(6), pages 1-9.
    13. Nada Eissa & Hilary W. Hoynes, 2006. "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply," NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 73-110, National Bureau of Economic Research, Inc.
    14. Raj Chetty, 2012. "Bounds on Elasticities With Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply," Econometrica, Econometric Society, vol. 80(3), pages 969-1018, May.
    15. Neumark, David & Wascher, William, 2001. "Using the EITC to Help Poor Families: New Evidence and a Comparison With the Minimum Wage," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(2), pages 281-318, June.
    16. David T. Ellwood, 2001. "The Sputtering Labor Force of the 21st Century. Can Social Policy Help?," NBER Working Papers 8321, National Bureau of Economic Research, Inc.
    17. Matteo Picchio & Giacomo Valletta, 2018. "A welfare evaluation of the 1986 tax reform for married couples in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 757-807, June.
    18. David Neumark & William Wascher, 2000. "Using the EITC to Increase Family Earnings: New Evidence and a Comparison with the Minimum Wage," JCPR Working Papers 134, Northwestern University/University of Chicago Joint Center for Poverty Research.
    19. Nada Eissa & Hilary W. Hoynes, 2006. "Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply," NBER Chapters,in: Tax Policy and the Economy, Volume 20, pages 73-110 National Bureau of Economic Research, Inc.
    20. Hélène Périvier, 2007. "Les femmes sur le marché du travail aux Etats-Unis: une mise en perspective avec la France et la Suède," SciencePo Working papers Main hal-00972845, HAL.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prs:ecstat:estat_0336-1454_2000_num_335_1_7518. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Equipe PERSEE (email available below). General contact details of provider: https://www.persee.fr/collection/estat .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.