In this article, they analyze the interaction of the earned income tax credit, the child tax credit, and the income tax under the recently enacted tax act for 2001, and the reduction in the EITC marriage penalty that will begin in 2002. The act made the child tax credit partially refundable and...

Immigrants toil in sweatshops for torturously long days at sub-minimum wages, which may or may not be paid, with little meaningful recourse. Immigrant workers with and without authorization to work in the United States are disproportionately represented among the lowest earners. The average wage...

We examine disparities in Child Tax Credit (CTC) eligibility and anti-poverty effects since 1998 by family type. Initially, single mothers were least likely to be eligible and were underrepresented among those lifted from poverty by the CTC, because the credit was virtually nonrefundable. By...