title: The association between EIC receipt and employment in a sample of drug using and non-drug using TANF recipients.
abstract: This article examines the extent to which Temporary Assistance to Needy Families (TANF) recipients file income tax returns and take advantage of the Earned Income Credit (EIC), a program specifically designed to increase the economic self-sufficiency of lower income earners by supplementing earned and other income to make working more profitable. This study consisted primarily of Black and Hispanic women (n = 317), recruited for a longitudinal study designed to examine the effects of welfare reform on drug using and non-drug using welfare recipients. At the 2-year mark, 70% of the sample reported having ever filed an income tax return, of these 76% had received an EIC. Both hours worked and earnings were positively associated with EIC receipt. In this population, EIC appears to be a successful mechanism for improving economic self-sufficiency.
authors.affiliation: Affiliated Systems Corporation, Houston, Texas, USA. imontoya@affiliatedsystems.com
authors.forename: Isaac D
authors.initials: ID
authors.lastname: Montoya
authors.forename: Victoria L
authors.initials: VL
authors.lastname: Brown
mesh_terms: D000328:Adult; D004651:Employment; D005190:Family; D005260:Female; D006801:Humans; D007183:Income Tax / Q000191:economics*; D009042:Motivation; D011203:Poverty / Q000191:economics / Q000523:psychology; D011632:Public Assistance / Q000191:economics*; D012946:Social Welfare / Q000191:economics; D019966:Substance-Related Disorders / Q000191:economics*; D013781:Texas