Do High Effective Marginal Tax Rates Punish Low-Income Workers?

Researchers at the University of Washington gave this presentation at the Eleventh Annual Welfare Research and Evaluation Conference that is sponsored through the U.S. Department of Health and Human Services, Administration for Children and Families, Office of Planning, Research, and Evaluation. This study used data from an ethnographic study of 40 families over 3 years, and it was found that most families experience a Marginal Tax Rate “event.”