摘要：Tax credits have been a popular way to alleviate in-work poverty. The assumption
is typically that the incidence is on the claimant workers. However, economic
theory suggests no particular reason to believe that this should be the case.
This paper investigates the incidence of the Working Families Tax Credit in the
UK introduced in 1999, which unlike similar tax credit policies was paid through
the wage packet, increasing the connection between the employer and worker with
regard to the tax credit. Using two stage parametric and nonparametric censored
regression methods we find compelling evidence to suggest that (1) the firm
discriminates by cutting the wage of claimant workers relative to similarly
skilled nonclaimant workers when looking at men and (2) there is a spill-over
effect onto the wage of both groups for both men and women.
