ABSTRACT: This paper evaluates the health impact of a central piece in the U.S. safety net for families with children: the Earned Income Tax Credit. Using tax-reform induced variation in the federal EITC and the presence and generosity of state EITC’s, we examine the impact of the credit on infant health outcomes. We find that increased EITC income reduces the incidence of low birth weight and ...

Children need to participate in structured physical activities to avoid obesity and to engage in sports and games in the future. However, certain groups of our population have little access to enhance levels of physical activity. One such group is children from low-income families who are more likely to have less opportunity for participation in physical activity because of factors such as unsa...

Overview This brief examines the incidence of the proposed 1 percent Transportation Special Purpose Local Option Sales Tax (T-SPLOST) on different income and age groups in the Atlanta Regional Commission (ARC) region. The T-SPLOST is to be voted on by Georgians on July 31, 2012. Of particular interest is the effect the 1 percent sales tax would have on low-income families and senior citizens. W...