The Strained Case for the Work Opportunity Tax Credit Anitdote to the Problems of the Hard to Employ
Davidson, Tiffany S.
Washington and Lee University -- Capstone in Shepherd Poverty Program
Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (United States)
Employment tax credit
Evaluation research (Social action programs)
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Tiffany S. Davidson is a member of the Class of 2005 of Washington and Lee University School of Law.Capstone; [FULL-TEXT FREELY AVAILABLE ONLINE]This paper focuses on the WOTC [Work Opportunity Tax Credit] and argues that a harder look should be taken to assess the value of continued requthorization of the WOTC. Legislators should not look at only the tax credit's ability to get individuals a job, but also at the WOTC's affect on the promotion, long-term employment, acquisition of skills and in lifting the targeted individuals out of poverty. This paper examines the WOTC's "success" and outlines the type of additional studies needed before meaningful review of the program can be achieved. It does so by exploring the context in which the WOTC arose, the reasons for its implementation, and the history of like credits. This paper also questions why we would think that the WOTC would fare any differently from employer-based tax credits in general, or its failed predecessor in particular. Answering these questions may suggest that the case for the WOTC has been met with unwarranted enthusiasm. [From Context for the Work Opportunity Tax Credit]Tiffany S. Davidson