Skip to main content

Women’s Employment and EITC Expansion

  • Chapter
  • First Online:
U.S. Social Welfare Reform

Part of the book series: International Series on Consumer Science ((ISCS))

  • 975 Accesses

Abstract

This chapter examines women’s employment and expansion of the Earned Income Tax Credit (EITC) program. Section 4.2 highlights changes in women’s labor force participation since the 1970s in light of marital status, presence of children, and presence of very young children; namely, those 3 years of age or younger. The increasing proportions of such mothers in the labor force suggested that working mothers had become the norm and that government efforts should be directed at assisting nonworking mothers in such a way as to increase and sustain their labor force attachment. This sociodemographic and normative backdrop undergirded discussions of welfare reform in the 1990s, the subject of Chap.  3, and of expanding the EITC program, a subject of this chapter.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 129.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 169.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 169.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  • Alstott, A. L. (1995). The earned income tax credit and the limitations of tax-based welfare reform. Harvard Law Review, 108(3), 533–592.

    Article  Google Scholar 

  • Anonymous. (1993). Section IV: Income support programs. Social Security Bulletin, 56(4), 64–84.

    Google Scholar 

  • Berlin, G. L. (2007). Rewarding the work of individuals: A counterintuitive approach to reducing poverty and strengthening families. The Future of Children, 17(2), 17–42. Accessed April 26, 2010, from http://www.mdrc.org/publications/443/full.pdf.

  • Bernstein, J. (2000, June 19–July 3). Two cheers for the earned income tax credit. The American Prospect, 11(15), 64–67.

    Google Scholar 

  • Bittker, B. I. (1967). A “comprehensive tax base” as a goal of tax reform. Harvard Law Review, 80(5), 925–985.

    Article  Google Scholar 

  • Bittker, B. I. (1975). Federal income taxation and the family. Stanford Law Review, 27(6), 1389–1463.

    Article  Google Scholar 

  • Burman, L. E. (2003). Is the tax expenditure concept still relevant? National Tax Journal, 56(3), 613–627.

    Google Scholar 

  • Caputo, R. K. (2006). The earned income tax credit: A study of eligible participants and non-participants. Journal of Sociology & Social Welfare, 33(1), 9–29.

    Google Scholar 

  • Caputo, R. K. (2007). February 25, 1913 U.S. federal income tax authorized. In R. F. Gorman (Ed.), Great events from history: The 20th century, 1901–1940 (pp. 1059–1061). Pasadena, CA: Salem Press.

    Google Scholar 

  • Caputo, R. K. (2009a). EITC & TANF participation among young adult low-income families. Northwestern Journal of Law and Social Policy, 4(1), 136–149.

    Google Scholar 

  • Caputo, R. K. (2009b). Social security system. In R. L. Wilson (Ed.), Historical encyclopedia of American business (pp. 775–779). Pasadena, CA: Salem Press.

    Google Scholar 

  • Committee on Ways and Means. U.S. House of Representatives. (2004). 2004 green book. Washington, DC: Government Printing Office.

    Google Scholar 

  • Cordes, J. J. (1999). Horizontal equity. In J. J. Cordes, R. D. Ebel, & J. G. Gravelle (Eds.), The encyclopedia of taxation and tax policy (pp. 195–196). Washington, DC: Urban Institute Press. Accessed April 26, 2010, from http://www.taxpolicycenter.org/UploadedPDF/1000533.pdf.

  • Dickert-Conlin, S., Fitzpatrick, K., & Hanson, A. (2005). Utilization of income tax credits by low-income individuals. National Tax Journal, 58(4), 743–785.

    Google Scholar 

  • Ellwood, D. T. (2000). The impact of the earned income tax credit and social policy reforms on work, marriage, and living arrangements. National Tax Journal, 53(4 Pt 2), 1063–1105.

    Google Scholar 

  • Greenspan, R., & Shapiro, I. (1998). New research findings on the effects of the earned income tax credit. Washington, DC: Center on Budget and Policy Priorities. Accessed April 26, 2010, from http://www.cbpp.org/311eitc.htm.

  • Holtzblatt, J. (2000). The hidden welfare state. [Review of the book The hidden welfare state]. National Tax Journal, 53(2), 323–328.

    Google Scholar 

  • Holtzblatt, J., & Rebelein, R. (2000). Measuring the effect of the EITC on marriage penalties and bonuses. National Tax Journal, 53(4 Pt 2), 1107–1133.

    Google Scholar 

  • Hotz, V. J., & Scholtz, J. K. (2003). The earned income tax credit. In R. A. Moffit (Ed.), Means-tested transfer programs in the United States (pp. 141–197). Chicago, IL: University of Chicago Press.

    Google Scholar 

  • Howard, C. (1995). Testing the tools approach: Tax expenditures versus direct expenditures. Public Administration Review, 55(5), 439–447.

    Article  Google Scholar 

  • Howard, C. (1997). The hidden welfare state. Princeton, NJ: Princeton University Press.

    Google Scholar 

  • Howard, C. (2007a, Spring). The hidden welfare state. Democracy, (4), 48–58.

    Google Scholar 

  • Howard, C. (2007b). The welfare state nobody knows: Debunking myths about U.S. social policy. Princeton, NJ: Princeton University Press.

    Google Scholar 

  • Hulse, D. S. (1998). [Review of the book The hidden welfare state]. The Journal of the American Taxation Association, 20(2), 139–141.

    Google Scholar 

  • Internal Revenue Service. (2009a). EITC income limits, maximum credit amounts and tax law updates. Accessed April 12, 2010, from http://www.irs.gov/individuals/article/0,,id=150513,00.html.

  • Internal Revenue Service. (2009b). Earned income tax credit statistics. Accessed April 12, 2010, from http://www.irs.gov/individuals/article/0,,id=177571,00.html.

  • Internal Revenue Service. (n.d.). [Historical Tables]. Table 1. Individual tax returns: Selected income and tax items for tax years 1999–2008. Accessed December 26, 2010, from http://www.irs.gov/pub/irs-soi/histab1.xls.

  • Kaplow, L. (1989). Horizontal equity: Measures in search of a principle. National Tax Journal, 42(2), 139–154.

    Google Scholar 

  • Lang, S. S. (1999). Income tax credits, not minimum wage hike, will benefit the working poor. Human Ecology Forum, 27(4), 3.

    Google Scholar 

  • Levitis, J., & Koulish, J. (2008). State earned income tax credits: 2008 legislative update. Washington, DC: Center on Budget and Policy Priorities. Accessed April 26, 2010, from http://www.cbpp.org/6-6-08sfp.pdf.

  • Marguerite Casey Foundation. (n.d.). The earned income tax credit: Analysis and proposals for reform. Seattle, WA: Author.

    Google Scholar 

  • Marmor, T. R., Mashaw, J. L., & Harvey, P. L. (1990). America’s misunderstood welfare state: Persistent myths, enduring realities. New York: Basic Books.

    Google Scholar 

  • Nader, R. (2000). Cutting corporate welfare. New York: Seven Stories Press. Accessed March 21, 2009, from http://www.thirdworldtraveler.com/Nader/CutCorpWelfare_Nader.html.

  • Ozawa, M. N. (1995). The earned income tax credit: Its effects and significance. Social Service Review, 69(4), 563–582.

    Article  Google Scholar 

  • Reich, R. B. (1994). The revolt of the anxious class. Speech before the Democratic Leadership Council in Washington, DC, November 22. Accessed April 26, 2010, from http://www.dol.gov/oasam/programs/history/reich/speeches/sp941122.htm.

  • Salamon, L. M., & Lund, M. S. (1989). The tools approach: Basic analytics. In L. M. Salamon (Ed.), Beyond privatization: The tools of government action (pp. 23–49). Washington, DC: Urban Institute Press.

    Google Scholar 

  • Statistical Abstract of the United States. (1992). No. 620 Employment status of women, by marital status and presence and age of children: 1960 to 1991. Accessed April 26, 2010, from http://www2.census.gov/prod2/statcomp/documents/1992-04.pdf.

  • Statistical Abstract of the United States. (1997a). No. 630 Marital status of women in the civilian labor force: 1960 to 1996. Accessed April 26, 2010, from http://www.census.gov/prod/3/97pubs/97statab/labor.pdf.

  • Statistical Abstract of the United States. (1997b). No. 631 Employment status of women, by marital status and presence and age of children: 1960 to 1996. Accessed April 26, 2010, from http://www.census.gov/prod/3/97pubs/97statab/labor.pdf.

  • Surrey, S. S. (1958). The federal income tax base for individuals. Columbia Law Review, 58(6), 815–830.

    Article  Google Scholar 

  • Tax Policy Center. (2009). Earned income tax credit parameters, 1975–2010. Accessed April 14, 2010, from http://www.taxpolicycenter.org/taxfacts/Content/PDF/historical_eitc_parameters.pdf.

  • U.S. Bureau of Labor Statistics. (n.d.). Labor force participation rate of women by age of youngest child, March 1975–2007. Accessed April 26, 2010, from http://www.bls.gov/opub/ted/2009/jan/wk1/art04.txt.

  • U.S. Congress. (2004) . Green book: Background material and data on programs within the jurisdiction of the committee on ways and means. Section 13: Tax provisions related to retirement, health, poverty, employment, disability and other social issues. House of Representatives, Committee on Ways and Means. Washington, DC: Government Printing Office. Accessed April 26, 2010, from http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=108_green_book&docid=f:wm006_13.pdf.

  • U.S. Congress, Joint Economic Committee. (1999). Tax expenditures: A review and analysis. Washington, DC: U.S. House of Representatives. Accessed April 26, 2010, from http://www.house.gov/jec/fiscal/tax/expend.pdf.

  • U.S. Department of Health and Human Services Administration for Children and Families. (2007). Indicators of welfare dependence. Annual Report to Congress 2007. Accessed April 26, 2010 http://aspe.hhs.gov/hsp/Indicators07/.

  • U.S. General Accounting Office. (1992). Earned income tax credit: Advance payment option is not widely known or understood by the public. Washington, DC: Author. Accessed April 26, 2010, from http://archive.gao.gov/t2pbat7/145895.pdf.

  • U.S. General Accounting Office. (1994). Tax policy: Tax expenditures deserve more scrutiny. Washington, DC: Author. Accessed April 26, 2010, from http://www.unclefed.com/GAOReports/ggd94-122.pdf.

  • U.S. General Accounting Office. (2004). Earned income tax credit: Implementation of three new tests proceeded smoothly, but tests and evaluation plans were not fully documented. Washington, DC: Author. Accessed April 26, 2010, from http://www.gao.gov/new.items/d0592.pdf.

  • U.S. Joint Committee on Taxation. (1987). General explanation of the tax reform act of 1986. Washington, DC: GPO. Accessed April 26, 2010, from http://www.house.gov/jct/jcs-10-87.pdf.

  • U.S. Joint Committee on Taxation. (1998). Present law and background relating to proposals to reduce the marriage tax penalty. Accessed April 26, 2010, from http://www.jct.gov/jct_html/x-1-98.htm.

  • U.S. Office of Management and Budget. (2002). Analytical perspectives, budget of the United States Government, fiscal year 2003. Washington, DC: GPO. Accessed April 26, 2010, from http://www.gpoaccess.gov/usbudget/fy03/pdf/spec.pdf.

  • Ventry, D. J. (2000). The collision of tax and welfare politics: The political history of the earned income tax credit, 1969–1999. National Tax Journal, 53(4 Pt 2), 983–1026.

    Google Scholar 

  • Weisbach, D. A., & Nussim, J. (2004). The integration of tax and spending programs. The Yale Law Journal, 113(5), 955–1028.

    Article  Google Scholar 

  • Whittington, L. A., & Alm, J. (2001). Tax reductions, tax changes, and the marriage penalty. National Tax Journal, 54(3), 455–472.

    Google Scholar 

  • Yorio, E. (1987). Equity, efficiency, and the tax reform act of 1986. Yale Law Review, 55(4), 395–457.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Richard K. Caputo .

Rights and permissions

Reprints and permissions

Copyright information

© 2011 Springer Science+Business Media, LLC

About this chapter

Cite this chapter

Caputo, R.K. (2011). Women’s Employment and EITC Expansion. In: U.S. Social Welfare Reform. International Series on Consumer Science. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-7674-1_4

Download citation

Publish with us

Policies and ethics