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：基于所得税收抵免（Earned Income Tax Credit, EITC）方案的实证证据》的数据描述与复现说明

**摘要：** 所得税收抵免方案与一次性拨付机制可对劳动供给产生显著影响。本文采用回归折点设计，估算了税收抵免拨付对劳动供给的响应效应。在单身劳动者群体中，当税收抵免于EITC方案的第一、第二折点处拨付时，抵免额度会提升该群体的劳动供给；但在第三折点处，抵免会降低其集约边际层面的劳动供给。针对已婚女性群体，存在部分异质性响应的实证证据：其劳动供给在第三折点附近有所提升，不过该样本群体的研究结论稳健性相对较弱。