A More Generous Earned Income Tax Credit for Singles

This Office of Planning, Research and Evaluation report assesses initial findings of Paycheck Plus, a refundable tax credit program for low-income workers without dependent children. The report examines the effect of this demonstration program among low-wage earners in Atlanta by evaluating the effect of a bonus payment on employment rates, earnings, and income on a pre-tax and post-tax basis. The report also identifies the effect of the bonus by gender, level of disadvantage, and earnings of study participants before entering the study.