Annually, over 25 million people in the United States receive the federal Earned Income Tax Credit (EITC). Nearly 5 million of those people are lifted out of poverty by the wage supplement the credit provides. A wide body of literature supplies evidence for the positive labor force participation effects of the EITC. However, little is known about the effects of the additional labor supply on the wages of low-income workers. This report employs state-level panel data to estimate the influence of EITC visibility and benefit levels on the wages of occupation groups with high shares of EITC eligible workers. Using OLS regression, I find that a 10 percent increase in the share of the population claiming the EITC corresponds with a 0.3 to 2.2 percent decrease in the median wages of high-EITC eligible sectors, relative to overall median wages. Further, a 10 percent increase in the maximum benefit level of the EITC corresponds with a 0.1 to 0.8 percent decrease in median wages in occupation groups with large shares of EITC eligible workers, relative to overall median wages. These findings provide useful information to policymakers regarding the unintended consequences of the EITC. Policy recommendations include increasing the credit value for childless adults, regularly adjusting the minimum wage for inflation, and financially penalizing employers who engage in unsavory wage behavior. / text

Thesis (Ph. D.)--Michigan State University. Dept. of Economics, 2008. / Title from PDF t.p. (viewed on March 27, 2009) Includes bibliographical references (p. 93-98). Also issued in print.

Thesis (Ph. D.)--University of Washington, 1998. / Vita. Includes bibliographical references (leaves [100]-104).

While states have traditionally relied almost solely upon local property taxes for the main support of public education, other revenue sources have included sales, bank shares and occupational taxes at the local level. With the passing of the Local Tax Enabling Act in 1965 at the state level, most Pennsylvania school districts were empowered to collect non-real estate taxes (General Assembly of the Commonwealth of Pennsylvania, 1965). On November 11, 1986, an earned income tax resolution was approved and adopted by the Township of Upper Dublin with an effective date of January 1, 1987. On June 1, 1993 the School District of Upper Dublin and the School Board of Directors followed suit and approved and adopted an earned income tax resolution. Currently, all School District of Upper Dublin residents pay a one-percent earned income tax (Lukoff, 1986). The earned income tax revenues are shared equally between the township and school district. The major aim of this study was to assess real estate property taxpayer attitudes in the School District and Township of Upper Dublin towards the earned income tax. More specifically, did taxpayers believe that the earned income tax held steady, or reduced, real estate property taxes? The study employed one primary data collection strategy: a questionnaire mailed to a random sample of real estate property taxpayers in the School District of Upper Dublin. This methodology allowed the researcher to gain a more thorough understanding of the issue and to collect both quantitative and qualitative data. The study revealed that taxpayers in the school district and township did not generally believe the earned income tax had reduced and/or held steady real estate property taxes. When the tax was instituted two decades ago, reducing real estate property taxes was one purpose, as was finding an additional source of revenue for the school district and township. Additionally, taxpayers in the study viewed the earned income tax as a "good" or "fair" tax and certainly recognized the purpose of the tax to fund education and township services via another source of revenue. Accordingly, school district and township officials must recognize that taxpayer's feelings translate into implications for public policy. These implications include recognizing the mistrust and misinformation associated with the tax and developing a better informed public. Officials must recognize that taxpayers seem to believe that the earned income tax is a "good" and/or "fair" tax, but are required to pay it like any other tax. / Educational Administration

The earned income differ across municipalities in Sweden, where Stockholm is the location with the highest average earned income. One can ask whether this is depending on higher educational attainment, the disparity in population size and house prices. This paper aims to explain which parameter affects the income disparities between large and small cites. Using data from Statistics Sweden between the years 1991-2017. The above-mentioned topics are used in the three statistical models; Ordinary Least Squares, Pooled OLS, and Fixed-Effects. From this analyze, this paper can conclude that human capital is essential to explain earned income disparities. The discussion part includes limitations of the dataset and its consequences depending on geographical choice. Another exciting explanation of earned income differences is mentioned in the discussion, namely happiness level in each region.

There is no recognised legal structure for social enterprises operating in South Africa and as a result many are running two or more legal entities. This has created confusion and skepticism in the market place, specifically when it comes to funding these enterprises. By using both qualitative and quantitative methods, this research study draws from a small sample to create an understanding of the dynamics that social entrepreneurs are faced with when choosing an appropriate structure. It then draws a correlation between South African social enterprises and those internationally in order to compare the revenue generated from earned income and grant funding. Furthermore, the research compares and discusses the correlations between the forprofit and non-profit social enterprises and how these compare with regards to generating revenue and sustaining their activities. It outlines some important principles of social enterprises which include that they: (1) are mission focused, (2) can access funding in order to scale, (3) earn sufficient income to sustain their operations and (4) provide a social return on investment. The research highlights both similarities and differences between the various entities and suggests an optimal framework for the South African context that guides social entrepreneurs, investors and funders of social enterprises.Copyright / Dissertation (MBA)--University of Pretoria, 2012. / Gordon Institute of Business Science (GIBS) / unrestricted

No description available.

This dissertation is one of the earliest to systematically apply and empirically test the resource-based view (RBV) in the context of nascent social ventures in a large scale study. Social ventures are entrepreneurial ventures organized as nonprofit, for-profit, or hybrid organizations whose primary purpose is to address unmet social needs and create social value. Nascent social ventures face resource gaps and engage in partnerships or alliances as one means to access external resources. These partnerships with different sectors facilitate social venture innovative and earned income strategies, and assist in the development of adequate heterogeneous resource conditions that impact competitive advantage. Competitive advantage in the context of nascent social ventures is achieved through the creation of value and the achievement of venture development activities and launching. The relationships between partnerships, heterogeneous resource conditions, strategies, and competitive advantage are analyzed in the context of nascent social ventures that participated in business plan competitions. A content analysis of 179 social venture business plans and an exploratory follow-up survey of 72 of these ventures are used to analyze these relationships using regression, ANOVA, correlations, t-tests, and non-parametric statistics. The findings suggest a significant positive relationship between competitive advantage and partnership diversity, heterogeneous resource conditions, social innovation, and earned income. Social capital is the type of resource most significantly related to competitive advantage. Founder previous start-up experience, client location, and business plan completeness are also found to be significant in the relationship between partnership diversity and competitive advantage. Finally the findings suggest that hybrid social ventures create a greater competitive advantage than nonprofit or for-profit social ventures. Consequently, this dissertation not only provides academics further insight into the factors that impact nascent social value creation, venture development, and ability to launch, but also offers practitioners guidance on how best to organize certain processes to create a competitive advantage. As a result more insight is gained into the nascent social venture creation process and how these ventures can have a greater impact on society.

My dissertation consists of three essays on labor supply responses, along the extensive margin (participation into the labor force) and along the intensive margin (intensity of work on the job). The first two essays focus on the labor supply responsiveness of single women with children to taxation and welfare programs. The third essay investigates the effects of marriage, the wage rate, and the associated tax rate on men's labor supply. In the first essay, to avoid bias from the fact that labor supply outcomes are being driven by self-selection, I build a dynamic stochastic discrete choice model to investigate the long run effects of the earned income tax credit and welfare policies on single mothers' labor supply. Simulated method of moments is used to estimate parameters of this dynamic model, based on March CPS data files from 1964 to 2013. I compare the performance of the dynamic stochastic discrete choice model, a static model, and a reduced-form model. My analysis concludes that the dynamic stochastic discrete choice model captures the simultaneous impact of the state variables on the predicted employment decision. My study provides evidence of the long-run positive effect of public policy on low income families in a life-cycle setting. This essay also emphasizes the importance of education in increasing single mothers' labor supply. The second essay is designed to identify factors that help single mothers leave TANF within a short span of time. I find strong evidence for the importance of child support assistance to single mothers' success in exiting TANF with a job. I uncover evidence that work-related activities do not induce TANF participants to leave within a short span of time. My analysis also suggests that health issues significantly limit the ability of single mothers to exit TANF. In the third essay, the main research question is how marital status affects the elasticity of the labor supply of males with respect to wages and taxes, in a life-cycle setting. A dynamic panel data model, which extends the literature on dynamic labor supply, indicates that the elasticity of men's labor supply with respect to wages and taxes is affected by marital status. The empirical results using the Panel Study of Income Dynamics (PSID) data show that men who are continuously married to the same wife have a lower average Frisch elasticity than others. / Ph. D.

Knowledge matters in politics and a wide range of factors influence politicians’ use of research. One element that has been identified as relevant is the media. However, this has mainly been a theoretical conclusion, in want of empirical underpinning. In this thesis the topic is examined intensively through a quasi-experimental comparison and a mechanism tracing. The cases in focus are the Swedish earned income tax credit and surplus goal, and the concrete hypotheses concern whether the intensity and cohesion of the media coverage of research influence politicians' references to knowledge in debates. The results of the comparison suggest that there is a correlation between the intensity of the media coverage and the use of references in debates, whereas it is harder to say anything about the cohesion. Furthermore, a series of mechanisms explaining the relationship in detail are proposed. Among these is one indicating that vote maximi-sation encourages alignment of knowledge use with the media coverage, and another illuminating the practice of cherry-picking research results that are mentioned in the press. The conclusions thus not only tell us something about how the media influences knowledge use, but also advance the debate on symbolic knowledge use among politicians.