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Description: Oregon has a refundable earned income tax credit (OEIC) that is equal to 8 percent of the Federal Earned Income Tax Credit (EITC). In 2017, Oregon introduced a unique supplement to the OEIC that provided an additional 3% of the Federal EITC to families with children under age 3. To date, there has been no research examining the impact of the OEIC on child poverty. Using data from the Current Population Survey, we simulate the static effects of this unique state OEIC on overall poverty, child poverty, and early child poverty rates in Oregon.

Has supplemental materials for The Oregon Earned Income Credit’s Impact on Child Poverty on OSF Preprints

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