Since 1975, the earned income tax credit (EITC) has transformed from a small, obscure provision of the federal tax code into one of the largest programs in the U.S. social welfare system. Today, the EITC provides $47 billion in benefits each year to 24 million workers and their families. Bill...

Some individuals work nearly full-time and most-year at low wages but remain poor. An effective way to assist the “working poor” is to supplement their earnings, which lifts them from poverty by rewarding their work. This paper explores how an earnings supplement program for British Columbia...