Negative Income Tax Trial
University of Pennsylvania
Summary
In partnership with a local community college in in Omaha, Nebraska, the Center for Guaranteed Income Research (CGIR) at the University of Pennsylvania will conduct a randomized controlled trial to determine the impacts of a negative income tax for MCC students, with particular attention to educational and career advancement outcomes. The sample will include students in a degree-seeking program, as well as those in non-degree programs, such as those working towards professional certificates.
Eligibility
- Age range
- 18+ years
- Sex
- All
- Healthy volunteers
- No
Inclusion criteria: * 18 years of age or older, and * Currently in 2nd semester of MCC Associate's program OR completed at least one Level-1 credential OR within one month of completing a Level 2 credential, and * Filed for EITC prior tax year OR are the legal guardian of a child under age 5, and * Have a total adjusted gross income (AGI) $6,000 below the SPM for the reported family size, and * Compliant with community college's enrollment, participation, and documentation requirements
Interventions
- OtherNegative Income Tax
Negative income tax calculated by the supplemental poverty measures less the household's prior tax year adjusted gross income, then divided by 12 to arrive at a monthly cash transfer
- OtherControl
No negative income tax payment
Location
- Metropolitan Community College (MCC)Omaha, Nebraska