TY - RPRT AU - Simpson, Nicole B. TI - Families, Taxes and the Welfare System PY - 2013/Apr/ PB - Institute of Labor Economics (IZA) CY - Bonn T2 - IZA Discussion Paper IS - 7369 UR - https://www.iza.org/publications/dp7369 AB - In this paper, I will describe in detail both the Earned Income Tax Credit and the Child Tax Credit in the U.S., including their origins, their structure, and the effects they have on the labor market and family formation. I will then discuss the macroeconomic implications of U.S. welfare reform, and then conclude by analyzing the effectiveness of the U.S. safety net (broadly defined) during the Great Recession of 2007-2008. KW - taxes KW - families KW - EITC KW - welfare KW - child tax credit KW - TANF ER -