NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Is the EITC Equivalent to an NIT? Conditional Cash Transfers and Tax Incidence

Jesse Rothstein

NBER Working Paper No. 14966
Issued in May 2009

---- Acknowledgements -----

Other versions of this paper are titled “Is the EITC as Good as an NIT?” I am grateful to David Card, Nada Eissa, Hank Farber, Jonah Gelbach, Hilary Hoynes, and Austin Nichols for helpful discussions, and the Princeton Industrial Relations Section and Center for Economic Policy Studies for financial support. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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