DEMOCRATS AND Republicans can sometimes agree that splashing water on things might make them wet, but not on much else. How remarkable, then, that the Earned Income Tax Credit (EITC), which tops up the earnings of low earners, is beloved by politicians of all stripes. EITC is one of the most effective government programmes. Analysis from the Centre on Budget and Policy Priorities, a think-tank, finds that it boosts the income of around 28m Americans every year, lifting 9m of them above the poverty line. A new working paper finds the programme might be even better than was previously realised, because it costs so little to administer.
美国民主党和共和党人或许会同意，往一些东西上倒水可能会让它们变湿，另一些东西则未必。于是，对占据低收入者的收入大头的所得税抵免（EITC）政策，所有的政客们亲睐有佳。EITC是政府最有效的手段之一。智库“预算和政策优先中心”的一项分析发现，EITC每年能让约2800万美国人的收入受益，并其中的900万人摆脱贫困。一份新的工作研究报告发现，EITC开展地有可能比之前预计的要更好，原因它的管理成本很低。
The study, written by Jacob Bastian, a post-doctoral researcher at the University of Chicago, and Maggie Jones of the Census Bureau, points to two reasons why the EITCcosts taxpayers less than is generally understood. First, the EITC, unlike many other welfare programmes, is designed to encourage more people to work, since only the employed can receive benefits. This results in a bigger pool of people paying income tax. Second, the EITC raises incomes of the poor, which means fewer are dependent on other forms of welfare. Mr Bastian and Ms Jones find that once you take these two factors into account, every dollar the government notionally spends on the EITC costs taxpayers just 13 cents on net.
这项研究报告由芝加哥大学博士后研究员雅各布巴斯蒂安和人口普查局的玛吉琼斯撰写，指出了EITC让纳税人的付出比通常所认为的要更少的原因。首先，与许多其它福利不同，EITC旨在鼓励更多人就业，因为只有就业者才能获取福利。 这样能让更多的人支付所得税。其次，EITC提高了穷人的收入，即依赖其它形式的福利的人少了。巴斯蒂安和琼斯发现，一旦考虑到这两个因素，政府在在EITC上付出1美元，纳税人只需要花13美分。
Although the EITCis generally well-regarded, it does have some kinks. A single person without children can only receive benefits if they earn less than $15,270 a year, or roughly the federal minimum wage. They also can only receive up to $519. By contrast a parent with one child can receive up to $3,461. A single parent with one child can claim benefits if they earn less than $40,320, while a couple with one child can claim benefits if they earn less than a combined $46,010.
尽管EITC备受好评，依然存在一些问题。没孩子的单身人士在年收入低于1.527万美元，即低于联邦最低工资的情况下，才能拿到福利津贴，最多只能拿到519美元。相比之下，有一个孩子的父母最多能拿到3461美元。有一个孩子的单亲人士如果收入低于4.032万美元，就是能申领福利津贴；养一个孩子的夫妇总收入低于4.6010万美元能申领福利津贴。
This means the programme has a bigger impact on the behaviour of some than on others. Research has found single mothers are the most likely to join the workforce because of the EITC. The tax credit has little effect on the employment rates of fathers since they are more likely to have jobs anyway. The EITC also has some downsides. Married women who are not their families’ chief breadwinners are actually discouraged from working if their households are near the eligibility threshold.
这意味着该项政策对某些人的行为影响大于对其他人。有研究发现，因为EITC的原因，单身母亲群体最有可能去找工作。税收抵免对父亲群体的就业率几乎没有什么影响，因为他们更有可能有工作。EITC也有一些不足。如果一个家庭接近EITC评定的门槛，那么，不是养家糊口的主力量的已婚妇女实际上并有动力外出工作。
The fact that the EITC makes people richer, and hence less likely to be eligible for other kinds of welfare programmes, might mean some of its reported benefits have been overstated. But past research has found that beyond its impact on household finances, the EITC has also been shown to lower crime rates for women, and to improve health and education. Mr Bastian reckons the EITC might have further positive effects: single mothers who are nudged into work, might serve as better role models for their kids, for instance.
事实上，EITC让人会更有钱，因而人们不太可能有资格获得其它类型的福利，这可能让EITC的一些好处夸大了。不过，以前的一些研究发现，除了影响家庭财务之外，EITC还可以降低女性犯罪率，改善健康和教育。巴斯蒂安认为，EITC可能会产生进一步的积极影响：例如，鼓励单身母亲找工作，成为孩子的好榜样。
The EITC does have one glaring shortcoming: it does little to help the childless. America’s labour-force participation rate is below that of many other rich countries, including Britain, Canada and Germany. Closing this gap would be a boon for the economy. But convincing a discouraged worker to start looking for jobs again will probably take more than $519 a person.
EITC确实有一个很明显的缺点：它对没有孩子的人来说没什么好处。美国的劳动力参与率低于许多其它发达国家，如英国，加拿大和德国。缩小在劳动力参与率的差距有助于经济发展。不过，让一个没有工作积极性人重新开始到处找工作的成本可能需要花费超过519美元。
编译：韩晓曦
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