TY - JOUR
T1 - The Work Opportunity and Welfare-to-Work Tax Credits
T2 - Participation Rates Among Eligible Workers
AU - Hamersma, Sarah
N1 - Copyright:
Copyright 2018 Elsevier B.V., All rights reserved.
PY - 2003/12
Y1 - 2003/12
N2 - This paper examines participation in the Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work Tax Credit (WtW), two federal employer subsidy programs. I use nationally-representative data to estimate the number of disadvantaged workers whose employers qualified for either of the credits in 1997 or 1999. I compare these estimates to the number of applications approved in each year. Estimated participation in 1999 was less than 17 percent among eligible disadvantaged youth. While participation was higher for welfare recipients, even upper-bound esimates are less than 33 percent. These low participation rates are consistent with those of similar programs in previous years.
AB - This paper examines participation in the Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work Tax Credit (WtW), two federal employer subsidy programs. I use nationally-representative data to estimate the number of disadvantaged workers whose employers qualified for either of the credits in 1997 or 1999. I compare these estimates to the number of applications approved in each year. Estimated participation in 1999 was less than 17 percent among eligible disadvantaged youth. While participation was higher for welfare recipients, even upper-bound esimates are less than 33 percent. These low participation rates are consistent with those of similar programs in previous years.
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U2 - 10.17310/ntj.2003.4.01
DO - 10.17310/ntj.2003.4.01
M3 - Article
AN - SCOPUS:1542394932
SP - 725
EP - 738
JO - National Tax Journal
JF - National Tax Journal
SN - 0028-0283
IS - 4
ER -