文章基本信息

标题：The Effects of the Earned Income Credit on the Seasonality of Household Expenditures
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作者：Barrow, Lisa ; McGranahan, Leslie
期刊名称：National Tax Journal
印刷版ISSN：0028-0283
出版年度：2000
卷号：2000
期号：Dec
出版社：National Tax Association
摘要：Using data from the Consumer Expenditure Survey, we investigate whether the Earned Income Credit (EIC) leads to changes in seasonal expenditure patterns of low-income workers. We find that EIC eligible households spend approximately 3 percent more total during February, the modal month of EIC refunds, and 9 percent more on durable goods than non-eligible households. The increased spending on durable goods indicates that the EIC facilitates the purchasing of big-ticket items by low-income families. These estimates, when converted to dollars, also suggest thatEIC recipients smooth expenditure somewhat since the average increase in expenditure is less than the average EIC refund.