THE EARNED INCOME CREDIT: HISTORICAL PREDECESSORS AND CONTEMPORARY EVOLUTION

1995 ◽  
Vol 22 (1) ◽  
pp. 57-79 ◽  
Author(s):  
A.J. Cataldo
Keyword(s):  
Delivery System ◽  
Low Income ◽  
Working Poor ◽  
Committee Chairman ◽  
Contemporary Evolution ◽  
Assistance Program ◽  
Earned Income ◽  
Finance Committee ◽  
Family Assistance ◽  
History Of

The Revenue Reconciliation Act of 1993 (RRA93) significantly expanded the earned income credit (EIC), which was changed to include low-income taxpayers without dependents. Evolving, most directly, from the “workfare” plan (1972) proposed by Senate Finance Committee Chairman, Russel B. Long, and in response to President Nixon's Family Assistance Program (FAP), the post-1974 EIC was not the first of its kind. It had two predecessors. The EIC of 1923 through 1931 benefitted taxpayers with or without dependents and excluded any “workfare” feature. A second EIC, in name only, was in effect for the 1934 through 1943 tax years. This paper develops a historical framework for study of the post-1974 EIC. This framework necessarily precedes any investigation of contemporary issues relating to the twenty-year history of the post-1974 EIC which, unlike its first predecessor, appears destined to continue as a permanent, expanding mechanism for the delivery of basic subsistence to the “working poor.” The resolution of these contemporary issues will determine whether the post-1974 EIC is destined to replace or continue to co-exist with a (presumably) more costly welfare delivery system.

The Earned Income Tax Credit

2019 ◽  
Vol 686 (1) ◽  
pp. 180-203 ◽  
Author(s):  
Hilary Hoynes
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Earned Income Tax Credit ◽  
Economic Effects ◽  
Tax Credit ◽  
Earned Income ◽  
History Of ◽  
Federal Income Tax ◽  
The Life Course ◽  
Child Tax Credit

In this article, I review the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax Credit and Additional Child Tax Credit. I discuss the programs’ goals: distributional, promoting work, and limiting administrative and compliance costs. The article reviews the history of the programs, the predicted economic effects, and what is known about program impacts and distributional consequences. I conclude that the EITC effectively targets low-income households and is efficient in reducing poverty while encouraging work and that increases in after-tax household incomes lead to improved outcomes over the life course for children of those households. I propose reforms to the program, including policies that expand the generosity of the credit and increase take-up, as well as structural reforms that include spreading benefits throughout the year and reducing reliance on paid tax preparers.

URBAN DISPLACEMENT AND LOW-INCOME COMMUNITIES: THE CASE OF THE AMERICAN CITY FROM THE LATE TWENTIETH CENTURY

2016 ◽  
Vol 10 (2) ◽  
pp. 06 ◽  
Author(s):  
Jason Knight ◽  
Mohammad Gharipour
Keyword(s):  
Urban Communities ◽  
Low Income ◽  
Urban Redevelopment ◽  
Minority Populations ◽  
The People ◽  
History Of ◽  
Late Twentieth ◽  
Cultural Connections ◽  
American Cities ◽  
Late Twentieth Century

How can urban redevelopment benefit existing low-income communities? The history of urban redevelopment is one of disruption of poor communities. Renewal historically offered benefits to the place while pushing out the people. In some cases, displacement is intentional, in others it is unintentional. Often, it is the byproduct of the quest for profits. Regardless of motives, traditional communities, defined by cultural connections, are often disrupted. Disadvantaged neighborhoods include vacant units, which diminish the community and hold back investment. In the postwar period, American cities entered into a program of urban renewal. While this program cleared blight, it also drove displacement among the cities’ poorest and was particularly hard on minority populations clustered in downtown slums. The consequences of these decisions continue to play out today. Concentration of poverty is increasing and American cities are becoming more segregated. As neighborhoods improve, poorer residents are uprooted and forced into even more distressed conditions, elsewhere. This paper examines the history of events impacting urban communities. It further reviews the successes and failures of efforts to benefit low-income communities.

scholarly journals Modelling the COVID-19 pandemic in context: an international participatory approach

2020 ◽  
Vol 5 (12) ◽  
pp. e003126
Author(s):  
Ricardo Aguas ◽  
Lisa White ◽  
Nathaniel Hupert ◽  
Rima Shretta ◽  
Wirichada Pan-Ngum ◽  
...  
Keyword(s):  
Mathematical Models ◽  
Low Income ◽  
Scientific Evidence ◽  
Participatory Approach ◽  
Middle Income ◽  
Middle Income Countries ◽  
Containment Measures ◽  
History Of ◽  
High Degree ◽  
The Mathematical Model

The SARS-CoV-2 pandemic has had an unprecedented impact on multiple levels of society. Not only has the pandemic completely overwhelmed some health systems but it has also changed how scientific evidence is shared and increased the pace at which such evidence is published and consumed, by scientists, policymakers and the wider public. More significantly, the pandemic has created tremendous challenges for decision-makers, who have had to implement highly disruptive containment measures with very little empirical scientific evidence to support their decision-making process. Given this lack of data, predictive mathematical models have played an increasingly prominent role. In high-income countries, there is a long-standing history of established research groups advising policymakers, whereas a general lack of translational capacity has meant that mathematical models frequently remain inaccessible to policymakers in low-income and middle-income countries. Here, we describe a participatory approach to modelling that aims to circumvent this gap. Our approach involved the creation of an international group of infectious disease modellers and other public health experts, which culminated in the establishment of the COVID-19 Modelling (CoMo) Consortium. Here, we describe how the consortium was formed, the way it functions, the mathematical model used and, crucially, the high degree of engagement fostered between CoMo Consortium members and their respective local policymakers and ministries of health.

scholarly journals Stress and the working poor

Human Affairs ◽  
2019 ◽  
Vol 29 (1) ◽  
pp. 87-94 ◽  
Author(s):  
Zuzana Řimnáčová ◽  
Alena Kajanová
Keyword(s):  
Food Intake ◽  
Social Exclusion ◽  
Mental State ◽  
Low Income ◽  
Neurological Disorders ◽  
Strong Predictor ◽  
Working Poor ◽  
Full Time ◽  
Poverty Level ◽  
Entire Family

Abstract The working poor are not a clearly defined group. There are still people who work full-time, but have incomes bordering on poverty level. They tend to remain in work despite their low wages simply to avoid becoming unemployed and risk social exclusion. However, working in low-income jobs for long periods creates stress and gives rise to further problems. Stress affects sleep patterns and leads to problems associated with food intake and nutrition, and thus to disorders of the gastrointestinal system. Cardiovascular and neurological disorders may occur too. A lack of finances, and the stresses stemming from that are statistically significant and a strong predictor of a worse mental state. There is also a higher probability of psychosis occurring. All this affects the entire family, especially children. The inability to invest money and time in their development is another consequence.

scholarly journals The Provision of Assistance Does Not Substantially Impact the Accuracy of 24-Hour Dietary Recalls Completed Using the Automated Self-Administered 24-H Dietary Assessment Tool among Women with Low Incomes

2019 ◽  
Vol 149 (1) ◽  
pp. 114-122 ◽  
Author(s):  
Sharon I Kirkpatrick ◽  
Patricia M Guenther ◽  
Deirdre Douglass ◽  
Thea Zimmerman ◽  
Lisa L Kahle ◽  
...  
Keyword(s):  
Low Income ◽  
Assessment Tool ◽  
Dietary Assessment ◽  
Food Group ◽  
Supplemental Nutrition Assistance Program ◽  
Assistance Program ◽  
Plate Waste ◽  
Low Incomes ◽  
Portion Sizes ◽  
Nutrition Assistance

ABSTRACT Background Evidence is lacking informing the use of the Automated Self-Administered 24-h Dietary Assessment Tool (ASA24) with populations characterized by low income. Objective This study was conducted among women with low incomes to evaluate the accuracy of ASA24 recalls completed independently and with assistance. Methods Three hundred and two women, aged ≥18 y and with incomes below the Supplemental Nutrition Assistance Program thresholds, served themselves from a buffet; amounts taken as well as plate waste were unobtrusively weighed to enable calculation of true intake for 3 meals. The following day, women completed ASA24-2016 independently (n = 148) or with assistance from a trained paraprofessional in a small group (n = 154). Regression modeling examined differences by condition in agreement between true and reported foods; energy, nutrient, and food group intakes; and portion sizes. Results Participants who completed ASA24 independently and those who received assistance reported matches for 71.9% and 73.5% (P = 0.56) of items truly consumed, respectively. Exclusions (consumed but not reported) were highest for lunch (at which participants consumed approximately 2 times the number of distinct foods and beverages compared with breakfast and dinner). Commonly excluded foods were additions to main dishes (e.g., tomatoes in salad). On average, excluded foods contributed 43.6 g (46.2 kcal) and 40.1 g (43.2 kcal) among those in the independent and assisted conditions, respectively. Gaps between true and reported intake were different between conditions for folate and iron. Within conditions, significant gaps were observed for protein, vitamin D, and meat (both conditions); vitamin A, iron, and magnesium (independent); and folate, calcium, and vegetables (assisted). For foods and beverages for which matches were reported, no difference in the gap between true and reported portion sizes was observed by condition (P = 0.22). Conclusions ASA24 performed relatively well among women with low incomes; however, accuracy was somewhat lower than previously observed among adults with a range of incomes. The provision of assistance did not significantly impact accuracy.

scholarly journals Analysis of Sociodemographic and Clinical Factors Associated with Hospitalized Stroke Patients of Bangladesh

1970 ◽  
Vol 6 (1) ◽  
pp. 19-23 ◽  
Author(s):  
AM Hossain ◽  
NU Ahmed ◽  
M Rahman ◽  
MR Islam ◽  
G Sadhya ◽  
...  
Keyword(s):  
Risk Factors ◽  
Heart Disease ◽  
Ischaemic Heart Disease ◽  
Low Income ◽  
Heart Diseases ◽  
Previous History ◽  
Stroke Patients ◽  
College Hospital ◽  
Cross Sectional ◽  
History Of

A hospital based cross sectional study was carried out to analyze prevalence of risk factors for stroke in hospitalized patient in a medical college hospital. 100 patients were chosen using purposive sampling technique. Highest incidence of stroke was between the 6th and 7th decade. Patients came from both urban (54%) and rural (46%) areas and most of them belong to the low-income group (47%). In occupational category; service holder (28%) and retired person (21%) were the highest groups. Most of the study subjects were literate (63%). CT scan study revealed that the incidence of ischaemic stroke was 61% and haemorrhagic stroke 39%. Analysis indicated hypertension as major risk factor for stroke (63%) and major portion of the patients (42.85%) were on irregular or no treatment. Twenty four percent of the patients had heart diseases and out of 24 patients 45.83% were suffering from ischaemic heart disease. The present study detected diabetes in 21% patients. Fifty three percent of the study subjects were smoker, 39% patients had habit of betelnut chewing. Out of 26 female patients, only 23% had history of using oral contraceptives. Majority of the patients were sedentary workers (46%). Thirty seven percent of the stroke patients were obese. Among the stroke patients 9% had previous history of stroke and 3% had TIA respectively. Most of the patients (21%) were awake while they suffered from stroke and the time of occurrence was mostly in the afternoon (46%). This study found that hypertension, cigarette smoking, ischaemic heart disease and diabetes mellitus are the major risk factors prevalent in our community while other risk factors demand further study. Key words: stroke; risk factors; hospitalized patients; Bangladesh. DOI: 10.3329/fmcj.v6i1.7405 Faridpur Med. Coll. J. 2011;6(1): 19-23

scholarly journals Food insecurity, coping strategies and glucose control in low-income patients with diabetes

2015 ◽  
Vol 19 (6) ◽  
pp. 1103-1111 ◽  
Author(s):  
Victoria L Mayer ◽  
Kevin McDonough ◽  
Hilary Seligman ◽  
Nandita Mitra ◽  
Judith A Long
Keyword(s):  
Food Insecurity ◽  
Coping Strategies ◽  
Low Income ◽  
Glucose Control ◽  
Economic Stress ◽  
Poverty Level ◽  
Cross Sectional ◽  
Assistance Program ◽  
Patients With Diabetes ◽  
And Coping

AbstractObjectiveTo examine the relationship between food insecurity and coping strategies (actions taken to manage economic stress) hypothesized to worsen glucose control in patients with diabetes.DesignUsing a cross-sectional telephone survey and clinical data, we compared food-insecure and food-secure individuals in their use of coping strategies. Using logistic regression models, we then examined the association between poor glucose control (glycated Hb, HbA1c≥8·0 %), food insecurity and coping strategies.SettingAn urban medical centre, between June and December 2013.SubjectsFour hundred and seven adults likely to be low income (receiving Medicaid or uninsured and/or residing in a zip code with >30 % of the population below the federal poverty level) with type 2 diabetes.ResultsOf respondents, 40·5 % were food insecure. A significantly higher percentage of the food-insecure group reported use of most examined coping strategies, including foregone medical care, participation in the Supplemental Nutrition Assistance Program (SNAP)) and use of emergency food programmes. Food insecurity was associated with poor glucose control (OR=2·23; 95 % CI 1·22, 4·10); coping strategies that were more common among the food insecure were not associated with poor glucose control. Among the food insecure, receipt of SNAP was associated with lower risk of poor glucose control (OR=0·27; 95 % CI 0·09, 0·80).ConclusionsWhile food insecurity was associated with poor glucose control, most examined coping strategies did not explain this relationship. However, receipt of SNAP among food-insecure individuals was associated with better diabetes control, suggesting that such programmes may play a role in improving health.

Comparison of Efficacy of Refrigerated Oxytocin with Oxytocin Kept at Room Temperature for the Prevention of Post-Partum Haemorrhage in Vaginal Deliveries in a Tertiary Care Setting

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Pandey U
Keyword(s):  
Blood Loss ◽  
Low Income ◽  
Room Temperature ◽  
Postpartum Haemorrhage ◽  
Past History ◽  
Post Partum ◽  
Cold Chain ◽  
Vaginal Deliveries ◽  
History Of ◽  
The Mean

Introduction: Postpartum haemorrhage is one of the leading causes of maternal death worldwide and it accounts for nearly one-quarter of all maternal deaths and almost half of all postpartum deaths in low-income countries. Primary postpartum haemorrhage (PPH) is the most common form of major obstetric haemorrhage. Materials and Methods: The study protocol was comprised of Consent, Measurement of Pre-delivery Hemoglobin, Administration of the Intervention, Measurement of postpartum blood loss and Measurement of Post-delivery (24-48 hours) Hemoglobin. Blood loss was measured using a calibrated drape. The drape was placed beneath the parturient buttocks and secured around her abdomen with ties. Blood loss was monitored for a minimum of one hour and was continued in the second hour in case of persistent bleeding. The drape with the collected blood was weighed on a scale. The weight of the drape and the container in which it is placed was deducted from the total recorded weight in order to obtain the weight of the blood collected in the drape. Blood loss weight in grams was converted to milliliters by dividing the figure in grams by 1.06 (blood density in grams per milliliter). Results: The cross tabulations were used to study the demographic, obstetrical and medical factors in women with obstetrical haemorrhage. Table 1 shows the selected sociodemographic characteristics of the study population. The mean age of cases and controls are 26.333.559 and 26.853.873 respectively. On comparison, they are statistically insignificant. (p=0.324). The educational, occupational and socioeconomic status was comparable between cases and controls (p >0.05). Table 2 shows Antenatal, intra-partum and post-partum data in cases and controls. Discussion & Conclusion: It is a study done in North India comparing the Oxytocin kept at room temperature with failure of maintenance of cold chain during transport and storage and the refrigerated Oxytocin. It is the common understanding and general training that Oxytocin must be stored in the refrigerator, failing which its efficacy reduces i.e. it, will not be effective in controlling PPH. During the study we compared the mean blood loss and change in hemoglobin levels in cases and control and despite the fact that major risk factor for PPH for example past history of PPH, past history of D&C, prolonged third stage labour duration, manual removal of placenta were comparable in both cases and controls, still the mean blood loss and change in hemoglobin values was more in cases than controls. This could be attributed to usage of market oxytocin which had failed cold chain maintenance resulted in less effective oxytocin in prevention of PPH, Hence causing more blood loss and drop in hemoglobin values. This shows the need of room temperature stable uterotonic drug in LMIC’s like ours. Recently room temperature stable carbetocin shows the potential as an effective uterotonic drug for the prevention of PPH. However according to various studies carbetocin cannot be used for induction or augmentation of labour so it cannot replace oxytocin fully, rather it acts as a part of collective PPH reduction strategy.

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