Replication data for: The Persistent Reduction in Poverty from Filing a Tax Return

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Project Citation:

Ramnath, Shanthi P., and Tong, Patricia K. Replication data for: The Persistent Reduction in Poverty from Filing a Tax Return. Nashville, TN: American Economic Association [publisher], 2017. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114671V1

Project Description

Summary: Low-income households not required to file often fail to receive benefits provided through the tax code. In 2008, the US government made people with at least $3,000 in earnings eligible for a stimulus payment if they filed a tax return. Using eligibility for this credit as an instrument for filing, we find with administrative data that filing reduces the probability of living in poverty in future years, which is a result of increases in EITC claiming, workforce attachment, and earnings. These results demonstrate that temporary incentives to participate in the tax system have persistent real effects on economic activity and poverty.

Scope of Project

JEL Classification:
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      I32 Measurement and Analysis of Poverty
      I38 Welfare, Well-Being, and Poverty: Government Programs; Provision and Effects of Welfare Programs

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V1 [2019-10-13]

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