This paper analyzes the effectiveness of the Earned Income Tax Credit (EITC) on poverty transitions, with an emphasis on native-born African-Americans and immigration. A probit model is estimated using data from the Current Population Survey (CPS), which evaluates the impact of EITC...

This article questions whether the implementation of the Work Opportunity Tax Credit (WOTC) created an incentive for employers to substitute subsidized workers for incumbent workers. To see if this substitution occurs, the author uses a differences-in-differences methodology to test whether the...