ECIN Replication package for "Labor Supply Responses to Tax Credit Disbursements: Evidence from the EITC Schedule"

<div>Data description and replication for "Labor Supply Responses to Tax Credits: Evidence from the EITC Schedule"<br><br><b>Abstract: </b>The Earned Income Tax Credit (EITC) schedule and lump-sum disbursement can create significant labor supply responses. I estimate labor supply responses to tax credit disbursements using a regression kink design. Among single workers, credits increase labor supply around the time that tax credits are disbursed at the first and second kinks in the EITC schedule but reduce labor supply on the intensive margin at the third kink. There is some evidence of heterogeneous responses among married women, including an increase in labor supply near the third kink, although findings in the sample of married women appear less robust.</div>

《劳动供给对税收抵免的响应：基于所得收入税收抵免（Earned Income Tax Credit, EITC）方案的实证证据》的数据说明与复现研究

**摘要：** 所得收入税收抵免（Earned Income Tax Credit, EITC）方案与一次性发放政策，可引发显著的劳动供给响应。本文采用回归折点设计（Regression Kink Design），估算了税收抵免发放对劳动供给的响应效应。研究表明，在单身劳动者群体中，当税收抵免金在EITC方案的第一、第二个折点处发放时，劳动供给会有所提升；但在第三个折点处，抵免政策会降低劳动供给的集约边际。针对已婚女性群体的研究存在异质性响应的相关证据，例如在第三个折点附近劳动供给有所提升，不过该群体样本的研究结论稳健性相对较弱。