文章基本信息

标题：The Earned Income Tax Credit and Rural Families: Differences between Participants and Non-participants
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作者：Mammen, Sheila ; Lawrence, Frances C. ; St. Marie, Peter 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2009
卷号：40
期号：2
出版社：Food Distribution Research Society
摘要：The differences between rural low-income mothers who were participants and non-participants in the Earned Income Tax Credit (EITC) were examined. One-third of the 224 eligible mothers in a multi-state study did not claim the tax credit. Non-participants were more likely to be Hispanic, less educated, with larger families, borrowing money from family, and living in more rural counties. Participating mothers, on the other hand, were more food secure, perceived their household income as being adequate, reported recent improvements in their economic situation, were satisfied with life, and lived in states with a state EITC. Analysis of qualitative data revealed that rural mothers had many misconceptions about the EITC. These findings contribute to family and economic professionals’ understanding of why rural low-income families do not participate in the tax credit and assist in formulating policies and education/outreach efforts that would increase their participation.
关键词：EITC non-participants;EITC participants;rural low-income mothers;state EITC;rural low-income families