TANF recipients’ implicit tax rates from earnings disregard policies
by Austin Nichols and David Kassabian
December 2011
An important dimension of some safety net programs is the disincentives to work
recipients face due to the reduction in benefits that comes with an increase in earnings. These
disincentives can be represented as average (implicit) tax rates that depend directly on policy
variables including the maximum benefit and the disregard policy in states. During the last 20
years, welfare policy has increasingly shifted toward making work pay by increasing the amount
families may earn without losing eligibility, or reducing benefit levels at a slower rate as
earnings rise. Aid to Families with Dependent Children (AFDC) from 1935 to 1996 and
Temporary Assistance for Needy Families (TANF) from 1996 to the present have both exhibited
variation over time and across states at a point in time in their treatment of incremental earnings
among recipients.
Under AFDC, typically a small portion of earnings 1 was disregarded, and then benefits
were reduced or “taxed” away at a marginal rate of 100 percent, though in months 1 to 4 of
receipt the first $30 of earned income plus one-third of any additional earnings was disregarded
in calculating benefits. This produced an implicit two-thirds marginal tax rate on earnings. State
waivers in the 1992 to 1996 time period, summarized in Table 1, introduced variation in the
amount of earnings disregarded, in both flat disregards and the rate above a flat amount. Under
TANF, implemented between September 1996 and July 1997, states had more latitude and
experimented liberally with new policies. The policies under TANF are described in detail in the
Urban Institute’s Welfare Rules Database (accessible online at http://anfdata.urban.org/wrd), but
we summarize the variation in earnings disregard policies below.
In reality, the disincentives to work embodied in welfare earnings disregards are probably
more closely related to the average tax rate 2 on the first small increment to earnings, if we
imagine welfare recipients beginning to work and observing the impact on their family income.
Thus the implicit tax, or lost benefits, due to a few hundred dollars of earnings may well be more
informative than the marginal rate on a single dollar of earnings at a higher level.
Even with a constant flat and percentage earnings disregard, the implicit average tax rate
on small amounts of work would vary by state according to the maximum benefit. A state with a
high maximum benefit would also create a stronger disincentive to work as that benefit was lost;
a state with a lower maximum benefit would offer less support to families with no income, but
create a lesser disincentive to work. A combination of a high maximum benefit and a high
earnings disregard could well produce the same effective average tax rate as a low benefit and
1
Amendments in the Omnibus Budget Reconciliation Act of 1981 changed the order in which disregards were
applied, limited the disregard for work expenses to $75 per month, capped the child care disregard at $160 per
month per child, and the $30 and one-third rule was limited to a period of 4 months. After the Deficit Reduction Act
of 1984, the work expense disregard of $75 per month applied to both full- and part-time workers, and the $30
disregard was extended to apply for 12 months. The Family Support Act of 1988 revised the treatment of earned
income effective October 1, 1989. The work expense disregard was changed to $90 per month, and the EITC was no
longer considered in determining AFDC eligibility and benefits
2
Much research on impacts of disincentives to work has shown the relatively large impact of average taxes (implicit
or explicit) on work versus no work (the “extensive margin” of labor supply) and the relatively small impact of
marginal rates on amount of work conditional on work (the “intensive margin” of labor supply).
low disregard. The work disincentive and therefore its effects depends directly on both the
maximum benefit and the disregard policy, in addition to other factors.
In Tables 2 to 12, we summarize AFDC and TANF policy for families of different sizes
(one mother and N children), for each state in each year, by giving the maximum benefit for a
mother with N children (column 1), the effective tax rate on the first $500 of earnings in 2010
dollars (column 2), and the effective tax rate on a part-time full-month minimum wage job
(column 3), where the minimum wage (column 4) and all other policy is taken from July of the
relevant year. Each table has 15 panels, one for each year from 1996 to 2010.
We used program rules from the Welfare Rules Database to determine states’ implicit
average tax rates by modeling each state’s system of benefit determination. This process required
compiling benefit standards, number and type of income eligibility tests, earned income
disregards (for both eligibility tests and benefit computation), and benefit computation structure
(86 individual parameters total) for each state and year. Given the constant evolution of statelevel TANF policy coupled with states’ varying treatment of different segments of the caseload,
we must make choose a particular type of TANF recipient to model. Our analysis assumes that
the TANF unit is in its second month of receipt, has only earned income, has no child care
expenses, contains one adult and no children subject to a family cap, has no special needs, pays
for shelter, and lives in the most populated area of the state. Additionally, for cases where a state
may have changed one of the underlying parameters at some point during the year, we use the
array of rules in place for the majority of the year.
The welfare policy variables are also available as a dataset in a spreadsheet form or as a
Stata dataset for families of different sizes for each state in each year from 1996 to 2010. The
maximum benefit is labeled BenefitNoEarnings, the effective tax rate on the first 500 dollars of
earnings in 2010 dollars is labeled ImplTaxRate500, and the effective tax rate on a part-time fullmonth minimum wage job is ImplTaxRatePTMW.
References
ASPE. 1997. Setting the Baseline: A Report on State Welfare Waivers. Washington, DC: Office
of the Assistant Secretary for Planning and Evaluation, Department of Health and Human
Services. http://aspe.hhs.gov/hsp/isp/waiver2/title.htm, accessed August 22, 2011.
Crouse, Gil. 1999. State Implementation of Major Changes to Welfare Policies, 1992–1998.
http://aspe.hhs.gov/hsp/waiver-policies99/policy_cea.htm, accessed August 22, 2011.
2
Table 1. Increased earnings disregards under AFDC waivers implemented before July 1996
State
Implemented
Description
California
Oct 1992
Assistance Payments Demonstration Project: disregard $120 and one-third, all months.
Colorado
Jun 1994
Disregard 120 and 58% of rest, beginning in June 1994 for one-third of the caseload in five
counties: Adams, El Paso, Jefferson, Logan, and Mesa.
Connecticut
Jan 1996
Reach For Jobs First disregards all earnings up to the federal poverty level and A Fair Chance
extended one-third disregard to all months.
Delaware
Oct 1995
Fill-the-gap budgeting for recipients (i.e., earnings up to the difference between the payment
standard and the maximum benefit are disregarded).
Florida
Jan 1994
Family Transition Program increased earnings disregard to $200 plus one-half the remainder in
eight counties: initially Escambia and Alachua counties, but later expanded to Lee, Duval,
Pinellas, St. Lucie, Orange, and Volusia counties.
Illinois
Oct 1993
Fresh Start Demonstration: Work Pays Project, two-thirds of earnings disregarded.
Indiana
Apr 1995
Disregard all earnings (AFDC benefit frozen for first 24 months of employment).
Iowa
Oct 1993
Iowa Family Investment Program: all earnings disregarded for four months, half thereafter.
Massachusetts
Oct 1995
Welfare Reform ’95 imposed 120 and one-half disregard.
Michigan
Oct 1992
Disregard first $200 per month and 20% of remaining earnings.
Minnesota
Apr 1994
Minnesota Family Investment Program in seven counties in April 1994, increased earned income
disregard to 38%.
Mississippi
Oct 1995
Disregard $120 and one-third in two counties (Leflore and Oktibbeha).
Missouri
Jul 1994
$30 plus one-third income disregard for up to 48 months in Kansas City (some zip codes in
Jackson county).
Montana
Feb 1996
Increased earnings disregard policy of $200 plus 25% for recipients in unsubsidized jobs ($100
for recipients in community service program) began in eight counties in February 1996 and was
phased in statewide by February 1997.
Nebraska
Oct 1995
Disregard 60% of earnings for participants who elect the high-disregards option.
New Jersey
Jan 1995
Family Development Program in 8 of the 21 counties: Essex, Camden, Hudson, Atlantic,
Cumberland, Mercer, Passaic, and Union; approximately 75% of the caseload (phased in
statewide by January 1995). Families subjected to the family cap receive an additional disregard
for each employed member of the unit equal to 50% of the payment standard (based on family
size that includes the capped children) less any applicable federal disregards.
Utah
Jan 1993
Increased earnings disregard policy of $100 and 45 percent beginning in seven counties in
January 1993 and later expanded statewide.
Vermont
Jul 1994
From July 1994 forward, 80% of caseload subject to Welfare Restructuring Project: $150 and
25% disregard. Earnings put into savings are disregarded, but a separate account for this must be
established, unless this would involve extra bank fees. Child support and alimony payments may
be deducted for net income test and benefit computation. Disregard the full amount of
employment and training stipends paid by the Job Training Partnership Act to adult recipients
when calculating need and amount of assistance.
Virginia
Jul 1995
Disregard all earnings up to the federal poverty guideline income level, current recipients only,
in five counties in July 1995 and expanded to the entire state by October 1997.
Jul 1994
Disregard first $200 plus one-half the remainder for new applicants under age 20, approved
April 10, 1992; began to be implemented in July 1994. Beginning in January 1995 in two
counties, Wisconsin implemented a disregard of $120 and one-sixth for all those in the Work
Not Welfare program.
Wisconsin
Sources: ASPE (1997, Table 4); Crouse (1999, Table W-4); and the Welfare Rules Database.
3
Table 2 (1996). Welfare maximum benefit and implicit taxes for a mother and 1 child in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
137.00
0.38
0.36
4.38
Alaska
821.00
0.40
0.44
4.88
Arizona
275.00
0.44
0.55
4.38
Arkansas
162.00
0.44
0.43
4.38
California
479.00
0.44
0.55
4.38
Colorado
281.00
0.38
0.47
4.38
Connecticut
443.00
0.00
0.00
4.39
Delaware
270.00
0.10
0.15
4.57
D.C.
326.00
0.44
0.50
5.38
Florida
241.00
0.44
0.55
4.38
Georgia
235.00
0.11
0.23
4.38
Hawaii
137.00
0.38
0.30
5.25
Idaho
251.00
0.00
0.00
4.38
Illinois
278.00
0.33
0.38
4.38
Indiana
230.00
0.45
0.55
4.38
Iowa
361.00
1.00
0.89
4.68
Kansas
352.00
0.44
0.55
4.38
Kentucky
225.00
0.17
0.23
4.38
Louisiana
138.00
0.38
0.36
4.38
Maine
312.00
0.17
0.28
4.38
Maryland
292.00
0.44
0.55
4.38
Massachusetts
486.00
0.44
0.55
4.38
Michigan
371.00
0.36
0.49
4.38
Minnesota
432.00
0.09
0.21
4.38
Mississippi
96.00
0.04
0.12
4.38
Missouri
234.00
0.44
0.55
4.38
Montana
339.00
0.19
0.31
4.38
Nebraska
293.00
0.44
0.55
4.38
Nevada
289.00
0.44
0.55
4.38
New Hampshire
481.00
0.44
0.55
4.38
New Jersey
322.00
0.31
0.38
5.05
New Mexico
310.00
0.44
0.55
4.38
New York
468.00
0.44
0.55
4.38
North Carolina
236.00
0.22
0.27
4.38
North Dakota
333.00
0.44
0.55
4.38
Ohio
279.00
0.15
0.24
4.38
Oklahoma
238.00
0.44
0.55
4.38
Oregon
395.00
0.44
0.51
4.75
Pennsylvania
316.00
0.44
0.55
4.38
Rhode Island
449.00
0.44
0.53
4.52
South Carolina
159.00
0.17
0.21
4.38
South Dakota
381.00
0.38
0.47
4.38
Tennessee
142.00
0.00
0.00
4.38
Texas
163.00
0.44
0.43
4.38
Utah
342.00
0.36
0.44
4.38
Vermont
496.00
0.44
0.51
4.75
Virginia
231.00
0.44
0.55
4.38
Washington
440.00
0.44
0.49
4.90
West Virginia
201.00
0.44
0.53
4.38
Wisconsin
440.00
0.44
0.55
4.38
Wyoming
320.00
0.00
0.04
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
4
Table 2 (1997). Welfare maximum benefit and implicit taxes for a mother and 1 child in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
137.00
0.37
0.32
4.88
Alaska
821.00
0.00
0.00
5.38
Arizona
275.00
0.45
0.51
4.88
Arkansas
162.00
0.00
0.00
4.88
California
456.00
0.45
0.50
5.01
Colorado
281.00
0.38
0.43
4.88
Connecticut
443.00
0.00
0.00
4.91
Delaware
270.00
0.11
0.15
5.05
D.C.
298.00
0.45
0.51
5.88
Florida
241.00
0.23
0.29
4.88
Georgia
235.00
0.12
0.22
4.88
Hawaii
452.00
0.16
0.23
5.25
Idaho
251.00
0.00
0.00
4.88
Illinois
278.00
0.33
0.35
4.88
Indiana
230.00
0.45
0.51
4.88
Iowa
361.00
0.40
0.42
4.88
Kansas
352.00
0.45
0.50
4.88
Kentucky
225.00
0.47
0.51
4.88
Louisiana
138.00
0.37
0.33
4.88
Maine
312.00
0.18
0.27
4.88
Maryland
295.00
0.74
0.70
4.88
Massachusetts
486.00
0.45
0.49
5.25
Michigan
371.00
0.36
0.46
4.88
Minnesota
430.00
0.10
0.21
4.88
Mississippi
96.00
0.05
0.12
4.88
Missouri
234.00
0.45
0.51
4.88
Montana
349.00
0.34
0.43
4.88
Nebraska
293.00
0.45
0.51
4.88
Nevada
289.00
0.79
0.68
4.88
New Hampshire
481.00
0.50
0.52
4.88
New Jersey
322.00
0.50
0.50
5.08
New Mexico
310.00
0.30
0.34
4.88
New York
468.00
0.45
0.51
4.88
North Carolina
236.00
0.23
0.25
4.88
North Dakota
333.00
0.45
0.51
4.88
Ohio
279.00
0.16
0.23
4.88
Oklahoma
238.00
0.34
0.38
4.88
Oregon
395.00
0.50
0.50
5.50
Pennsylvania
316.00
0.50
0.52
4.88
Rhode Island
449.00
0.27
0.31
5.15
South Carolina
160.00
0.17
0.19
4.88
South Dakota
381.00
0.38
0.43
4.88
Tennessee
142.00
0.00
0.00
4.88
Texas
163.00
0.44
0.39
4.88
Utah
342.00
0.36
0.40
4.88
Vermont
508.00
0.45
0.50
5.10
Virginia
231.00
0.00
0.00
4.88
Washington
440.00
0.45
0.50
4.98
West Virginia
201.00
0.45
0.47
4.88
Wisconsin
440.00
0.45
0.51
4.88
Wyoming
320.00
0.00
0.12
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
5
Table 2 (1998). Welfare maximum benefit and implicit taxes for a mother and 1 child in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
137.00
0.37
0.31
5.15
Alaska
821.00
0.00
0.00
5.65
Arizona
275.00
0.53
0.56
5.15
Arkansas
162.00
0.00
0.18
5.15
California
456.00
0.20
0.27
5.65
Colorado
281.00
0.38
0.42
5.15
Connecticut
443.00
0.00
0.00
5.18
Delaware
270.00
0.08
0.13
5.15
D.C.
298.00
0.45
0.52
6.15
Florida
241.00
0.23
0.28
5.15
Georgia
235.00
0.13
0.22
5.15
Hawaii
452.00
0.17
0.23
5.25
Idaho
276.00
0.54
0.55
5.15
Illinois
278.00
0.33
0.34
5.15
Indiana
230.00
0.45
0.49
5.15
Iowa
361.00
0.40
0.40
5.15
Kansas
352.00
0.46
0.48
5.15
Kentucky
225.00
0.48
0.49
5.15
Louisiana
138.00
0.00
0.00
5.15
Maine
312.00
0.17
0.28
5.15
Maryland
304.00
0.74
0.68
5.15
Massachusetts
486.00
0.45
0.49
5.25
Michigan
371.00
0.37
0.45
5.15
Minnesota
437.00
0.48
0.51
5.15
Mississippi
96.00
0.26
0.22
5.15
Missouri
234.00
0.45
0.49
5.15
Montana
358.00
0.35
0.42
5.15
Nebraska
293.00
0.00
0.00
5.15
Nevada
289.00
0.77
0.65
5.15
New Hampshire
481.00
0.50
0.50
5.15
New Jersey
322.00
0.50
0.50
5.15
New Mexico
410.00
0.13
0.20
5.15
New York
468.00
0.42
0.44
5.15
North Carolina
236.00
0.23
0.25
5.15
North Dakota
364.00
0.33
0.35
5.15
Ohio
296.00
0.17
0.22
5.15
Oklahoma
225.00
0.34
0.37
5.15
Oregon
395.00
0.50
0.76
6.00
Pennsylvania
316.00
0.50
0.50
5.15
Rhode Island
449.00
0.27
0.31
5.15
South Carolina
153.00
0.18
0.18
5.15
South Dakota
380.00
0.61
0.64
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
163.00
0.44
0.37
5.15
Utah
362.00
0.37
0.39
5.15
Vermont
508.00
0.45
0.50
5.25
Virginia
231.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
5.15
West Virginia
201.00
0.54
0.45
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
320.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
6
Table 2 (1999). Welfare maximum benefit and implicit taxes for a mother and 1 child in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
137.00
0.36
0.31
5.15
Alaska
821.00
0.00
0.00
5.65
Arizona
275.00
0.54
0.58
5.15
Arkansas
162.00
0.00
0.18
5.15
California
505.00
0.21
0.27
5.75
Colorado
281.00
0.39
0.43
5.15
Connecticut
443.00
0.00
0.00
5.65
Delaware
270.00
0.05
0.10
5.48
D.C.
298.00
0.37
0.41
6.15
Florida
241.00
0.24
0.29
5.15
Georgia
235.00
0.14
0.24
5.15
Hawaii
452.00
0.18
0.24
5.25
Idaho
276.00
0.53
0.55
5.15
Illinois
278.00
0.33
0.34
5.15
Indiana
230.00
0.46
0.51
5.15
Iowa
361.00
0.40
0.41
5.15
Kansas
352.00
0.46
0.50
5.15
Kentucky
225.00
0.48
0.50
5.15
Louisiana
138.00
0.00
0.00
5.15
Maine
345.00
0.10
0.17
5.15
Maryland
313.00
0.65
0.67
5.15
Massachusetts
486.00
0.46
0.50
5.25
Michigan
371.00
0.38
0.46
5.15
Minnesota
437.00
0.48
0.52
5.15
Mississippi
146.00
0.38
0.33
5.15
Missouri
234.00
0.46
0.51
5.15
Montana
374.00
0.36
0.43
5.15
Nebraska
293.00
0.00
0.00
5.15
Nevada
289.00
0.76
0.65
5.15
New Hampshire
481.00
0.50
0.51
5.15
New Jersey
322.00
0.50
0.51
5.15
New Mexico
360.00
0.11
0.18
5.15
New York
468.00
0.42
0.45
5.15
North Carolina
236.00
0.23
0.25
5.15
North Dakota
364.00
0.33
0.36
5.15
Ohio
296.00
0.17
0.23
5.15
Oklahoma
225.00
0.34
0.38
5.15
Oregon
395.00
0.50
0.70
6.50
Pennsylvania
316.00
0.50
0.51
5.15
Rhode Island
449.00
0.28
0.32
5.40
South Carolina
153.00
0.18
0.19
5.15
South Dakota
380.00
0.61
0.66
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
163.00
0.43
0.37
5.15
Utah
362.00
0.37
0.40
5.15
Vermont
518.00
0.46
0.51
5.38
Virginia
231.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
5.70
West Virginia
251.00
0.60
0.56
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
320.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
7
Table 2 (2000). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
137.00
0.35
0.31
5.15
Alaska
821.00
0.00
0.00
5.65
Arizona
275.00
0.54
0.60
5.15
Arkansas
162.00
0.00
0.18
5.15
California
505.00
0.22
0.27
5.75
Colorado
281.00
0.40
0.45
5.15
Connecticut
443.00
0.00
0.00
6.15
Delaware
270.00
0.04
0.10
5.78
D.C.
298.00
0.37
0.41
6.15
Florida
241.00
0.25
0.31
5.15
Georgia
235.00
0.16
0.26
5.15
Hawaii
452.00
0.19
0.25
5.25
Idaho
293.00
0.57
0.61
5.15
Illinois
278.00
0.33
0.36
5.15
Indiana
230.00
0.00
0.00
5.15
Iowa
361.00
0.40
0.43
5.15
Kansas
352.00
0.46
0.52
5.15
Kentucky
225.00
0.48
0.50
5.15
Louisiana
188.00
0.00
0.00
5.15
Maine
345.00
0.11
0.19
5.15
Maryland
328.00
0.65
0.69
5.15
Massachusetts
531.00
0.46
0.51
6.00
Michigan
371.00
0.40
0.49
5.15
Minnesota
437.00
0.46
0.52
5.15
Mississippi
146.00
0.37
0.33
5.15
Missouri
234.00
0.26
0.29
5.15
Montana
380.00
0.37
0.46
5.15
Nebraska
293.00
0.00
0.00
5.15
Nevada
289.00
0.73
0.65
5.15
New Hampshire
531.00
0.50
0.53
5.15
New Jersey
322.00
0.50
0.53
5.15
New Mexico
360.00
0.12
0.20
5.15
New York
468.00
0.41
0.46
5.15
North Carolina
236.00
0.50
0.53
5.15
North Dakota
364.00
0.34
0.38
5.15
Ohio
305.00
0.18
0.25
5.15
Oklahoma
225.00
0.35
0.40
5.15
Oregon
395.00
0.50
0.70
6.50
Pennsylvania
316.00
0.50
0.53
5.15
Rhode Island
449.00
0.29
0.33
5.82
South Carolina
164.00
0.18
0.19
5.15
South Dakota
380.00
0.62
0.69
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
174.00
0.00
0.00
5.15
Utah
362.00
0.37
0.42
5.15
Vermont
518.00
0.47
0.52
5.75
Virginia
254.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
6.50
West Virginia
276.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
320.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
8
Table 2 (2001). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
137.00
0.34
0.31
5.15
Alaska
821.00
0.00
0.00
5.65
Arizona
275.00
0.55
0.62
5.15
Arkansas
162.00
0.00
0.18
5.15
California
520.00
0.22
0.29
6.25
Colorado
281.00
0.28
0.31
5.15
Connecticut
443.00
0.00
0.00
6.40
Delaware
270.00
0.03
0.11
6.15
D.C.
298.00
0.20
0.23
6.15
Florida
241.00
0.26
0.32
5.15
Georgia
235.00
0.17
0.28
5.15
Hawaii
452.00
0.20
0.27
5.25
Idaho
293.00
0.57
0.63
5.15
Illinois
278.00
0.33
0.37
5.15
Indiana
230.00
0.00
0.00
5.15
Iowa
361.00
0.40
0.44
5.15
Kansas
352.00
0.47
0.54
5.15
Kentucky
225.00
0.48
0.50
5.15
Louisiana
188.00
0.00
0.00
5.15
Maine
345.00
0.12
0.20
5.15
Maryland
346.00
0.65
0.71
5.15
Massachusetts
531.00
0.47
0.53
6.75
Michigan
371.00
0.41
0.52
5.15
Minnesota
437.00
0.46
0.54
5.15
Mississippi
146.00
0.36
0.33
5.15
Missouri
234.00
0.26
0.30
5.15
Montana
392.00
0.38
0.48
5.15
Nebraska
293.00
0.00
0.00
5.15
Nevada
289.00
0.71
0.65
5.15
New Hampshire
531.00
0.50
0.55
5.15
New Jersey
322.00
0.50
0.55
5.15
New Mexico
310.00
0.13
0.21
5.15
New York
468.00
0.41
0.47
5.15
North Carolina
236.00
0.50
0.53
5.15
North Dakota
378.00
0.37
0.40
5.15
Ohio
305.00
0.19
0.27
5.15
Oklahoma
225.00
0.35
0.41
5.15
Oregon
395.00
0.50
0.70
6.50
Pennsylvania
316.00
0.50
0.55
5.15
Rhode Island
449.00
0.29
0.34
6.15
South Carolina
164.00
0.18
0.19
5.15
South Dakota
380.00
0.62
0.71
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
174.00
0.00
0.00
5.15
Utah
380.00
0.38
0.43
5.15
Vermont
526.00
0.47
0.54
6.25
Virginia
254.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
6.72
West Virginia
401.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
320.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
9
Table 2 (2002). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
137.00
0.33
0.31
5.15
Alaska
821.00
0.00
0.00
5.65
Arizona
275.00
0.55
0.62
5.15
Arkansas
162.00
0.00
0.18
5.15
California
548.00
0.23
0.31
6.75
Colorado
281.00
0.28
0.31
5.15
Connecticut
443.00
0.00
0.00
6.70
Delaware
270.00
0.01
0.08
6.15
D.C.
298.00
0.20
0.23
6.15
Florida
241.00
0.26
0.33
5.15
Georgia
235.00
0.18
0.29
5.15
Hawaii
452.00
0.20
0.25
5.75
Idaho
309.00
0.60
0.67
5.15
Illinois
292.00
0.33
0.37
5.15
Indiana
230.00
0.00
0.00
5.15
Iowa
361.00
0.40
0.44
5.15
Kansas
352.00
0.47
0.54
5.15
Kentucky
225.00
0.48
0.50
5.15
Louisiana
188.00
0.00
0.00
5.15
Maine
363.00
0.13
0.19
5.75
Maryland
372.00
0.65
0.72
5.15
Massachusetts
531.00
0.47
0.53
6.75
Michigan
371.00
0.41
0.53
5.15
Minnesota
437.00
0.46
0.54
5.15
Mississippi
146.00
0.35
0.33
5.15
Missouri
234.00
0.26
0.30
5.15
Montana
403.00
0.39
0.50
5.15
Nebraska
293.00
0.00
0.00
5.15
Nevada
289.00
0.70
0.65
5.15
New Hampshire
556.00
0.50
0.56
5.15
New Jersey
322.00
0.50
0.56
5.15
New Mexico
310.00
0.14
0.22
5.15
New York
468.00
0.39
0.45
5.15
North Carolina
236.00
0.50
0.53
5.15
North Dakota
378.00
0.37
0.41
5.15
Ohio
305.00
0.20
0.28
5.15
Oklahoma
225.00
0.36
0.42
5.15
Oregon
395.00
0.50
0.70
6.50
Pennsylvania
316.00
0.50
0.56
5.15
Rhode Island
449.00
0.30
0.34
6.15
South Carolina
162.00
0.17
0.19
5.15
South Dakota
432.00
0.62
0.73
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
180.00
0.00
0.00
5.15
Utah
380.00
0.38
0.44
5.15
Vermont
533.00
0.48
0.54
6.25
Virginia
254.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
6.90
West Virginia
401.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
320.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
10
Table 2 (2003). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
190.00
0.45
0.43
5.15
Alaska
821.00
0.32
0.39
7.15
Arizona
275.00
0.55
0.62
5.15
Arkansas
162.00
0.00
0.18
5.15
California
568.00
0.23
0.31
6.75
Colorado
281.00
0.28
0.32
5.15
Connecticut
443.00
0.00
0.00
6.90
Delaware
270.00
0.00
0.07
6.15
D.C.
298.00
0.21
0.23
6.15
Florida
241.00
0.26
0.34
5.15
Georgia
235.00
0.19
0.31
5.15
Hawaii
452.00
0.21
0.28
6.25
Idaho
309.00
0.60
0.68
5.15
Illinois
292.00
0.33
0.38
5.15
Indiana
229.00
0.25
0.28
5.15
Iowa
361.00
0.40
0.45
5.15
Kansas
352.00
0.47
0.56
5.15
Kentucky
225.00
0.48
0.50
5.15
Louisiana
188.00
0.00
0.00
5.15
Maine
363.00
0.14
0.22
6.25
Maryland
373.00
0.60
0.68
5.15
Massachusetts
531.00
0.48
0.53
6.75
Michigan
371.00
0.42
0.55
5.15
Minnesota
437.00
0.46
0.56
5.15
Mississippi
146.00
0.35
0.33
5.15
Missouri
234.00
0.26
0.31
5.15
Montana
403.00
0.39
0.52
5.15
Nebraska
293.00
0.32
0.45
5.15
Nevada
289.00
0.69
0.65
5.15
New Hampshire
556.00
0.50
0.57
5.15
New Jersey
322.00
0.50
0.57
5.15
New Mexico
310.00
0.74
0.69
5.15
New York
468.00
0.39
0.46
5.15
North Carolina
236.00
0.50
0.53
5.15
North Dakota
378.00
0.37
0.41
5.15
Ohio
305.00
0.20
0.29
5.15
Oklahoma
225.00
0.36
0.43
5.15
Oregon
395.00
0.50
0.66
6.90
Pennsylvania
316.00
0.50
0.57
5.15
Rhode Island
449.00
0.30
0.34
6.15
South Carolina
164.00
0.17
0.19
5.15
South Dakota
441.00
0.63
0.75
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
184.00
0.00
0.00
5.15
Utah
380.00
0.38
0.45
5.15
Vermont
534.00
0.48
0.54
6.25
Virginia
254.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
7.01
West Virginia
401.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
320.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
11
Table 2 (2004). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
190.00
0.44
0.43
5.15
Alaska
821.00
0.33
0.38
7.15
Arizona
275.00
0.55
0.62
5.15
Arkansas
162.00
0.00
0.18
5.15
California
568.00
0.24
0.31
6.75
Colorado
281.00
0.28
0.33
5.15
Connecticut
443.00
0.00
0.00
7.10
Delaware
270.00
0.00
0.05
6.15
D.C.
298.00
0.21
0.23
6.15
Florida
241.00
0.27
0.36
5.15
Georgia
235.00
0.20
0.33
5.15
Hawaii
452.00
0.22
0.28
6.25
Idaho
309.00
0.60
0.69
5.15
Illinois
292.00
0.33
0.37
5.50
Indiana
229.00
0.25
0.29
5.15
Iowa
361.00
0.40
0.47
5.15
Kansas
352.00
0.48
0.58
5.15
Kentucky
225.00
0.49
0.50
5.15
Louisiana
188.00
0.00
0.00
5.15
Maine
363.00
0.15
0.22
6.25
Maryland
376.00
0.60
0.70
5.15
Massachusetts
531.00
0.48
0.53
6.75
Michigan
371.00
0.43
0.58
5.15
Minnesota
437.00
0.49
0.60
5.15
Mississippi
146.00
0.34
0.33
5.15
Missouri
234.00
0.26
0.32
5.15
Montana
298.00
0.41
0.54
5.15
Nebraska
293.00
0.29
0.44
5.15
Nevada
289.00
0.67
0.65
5.15
New Hampshire
556.00
0.50
0.58
5.15
New Jersey
322.00
0.50
0.58
5.15
New Mexico
310.00
0.15
0.25
5.15
New York
502.00
0.45
0.55
5.15
North Carolina
236.00
0.50
0.53
5.15
North Dakota
378.00
0.37
0.43
5.15
Ohio
305.00
0.21
0.30
5.15
Oklahoma
225.00
0.36
0.45
5.15
Oregon
395.00
0.50
0.65
7.05
Pennsylvania
316.00
0.50
0.58
5.15
Rhode Island
449.00
0.30
0.35
6.75
South Carolina
166.00
0.16
0.19
5.15
South Dakota
448.00
0.64
0.77
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
188.00
0.00
0.00
5.15
Utah
380.00
0.38
0.47
5.15
Vermont
536.00
0.49
0.56
6.75
Virginia
254.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
7.16
West Virginia
401.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
320.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
12
Table 2 (2005). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
190.00
0.42
0.43
5.15
Alaska
821.00
0.32
0.37
7.15
Arizona
275.00
0.56
0.62
5.15
Arkansas
162.00
0.18
0.18
5.15
California
584.00
0.25
0.31
6.75
Colorado
281.00
0.28
0.34
5.15
Connecticut
443.00
0.00
0.00
7.10
Delaware
270.00
0.00
0.04
6.15
D.C.
298.00
0.21
0.24
6.60
Florida
241.00
0.27
0.38
5.15
Georgia
235.00
0.22
0.35
5.15
Hawaii
452.00
0.23
0.28
6.25
Idaho
309.00
0.60
0.69
5.15
Illinois
292.00
0.33
0.33
6.50
Indiana
230.00
0.25
0.30
5.15
Iowa
361.00
0.40
0.48
5.15
Kansas
352.00
0.48
0.60
5.15
Kentucky
225.00
0.48
0.50
5.15
Louisiana
188.00
0.00
0.00
5.15
Maine
363.00
0.16
0.22
6.35
Maryland
380.00
0.60
0.72
5.15
Massachusetts
531.00
0.49
0.53
6.75
Michigan
371.00
0.44
0.60
5.15
Minnesota
437.00
0.49
0.62
5.15
Mississippi
146.00
0.33
0.33
5.15
Missouri
234.00
0.27
0.33
5.15
Montana
298.00
0.41
0.57
5.15
Nebraska
293.00
0.24
0.41
5.15
Nevada
289.00
0.64
0.65
5.15
New Hampshire
556.00
0.50
0.60
5.15
New Jersey
322.00
0.50
0.60
5.15
New Mexico
310.00
0.16
0.27
5.15
New York
502.00
0.44
0.47
6.00
North Carolina
236.00
0.50
0.53
5.15
North Dakota
378.00
0.36
0.44
5.15
Ohio
305.00
0.22
0.32
5.15
Oklahoma
225.00
0.36
0.47
5.15
Oregon
395.00
0.50
0.65
7.05
Pennsylvania
316.00
0.50
0.60
5.15
Rhode Island
449.00
0.31
0.35
6.75
South Carolina
192.00
0.18
0.22
5.15
South Dakota
454.00
0.64
0.80
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
193.00
0.00
0.00
5.15
Utah
380.00
0.39
0.49
5.15
Vermont
536.00
0.50
0.57
7.00
Virginia
254.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
7.35
West Virginia
301.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
320.00
0.55
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
13
Table 2 (2006). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
190.00
0.41
0.43
5.15
Alaska
821.00
0.32
0.36
7.15
Arizona
275.00
0.53
0.62
5.15
Arkansas
162.00
0.17
0.18
5.15
California
584.00
0.26
0.31
6.75
Colorado
281.00
0.27
0.36
5.15
Connecticut
443.00
0.00
0.00
7.40
Delaware
270.00
0.00
0.03
6.15
D.C.
320.00
0.22
0.25
7.00
Florida
241.00
0.28
0.32
6.40
Georgia
235.00
0.21
0.39
5.15
Hawaii
452.00
0.24
0.29
6.75
Idaho
309.00
0.57
0.69
5.15
Illinois
292.00
0.33
0.33
6.50
Indiana
230.00
0.24
0.32
5.15
Iowa
361.00
0.38
0.50
5.15
Kansas
352.00
0.46
0.63
5.15
Kentucky
225.00
0.46
0.50
5.15
Louisiana
188.00
0.00
0.00
5.15
Maine
363.00
0.17
0.23
6.50
Maryland
386.00
0.60
0.63
6.15
Massachusetts
531.00
0.49
0.53
6.75
Michigan
401.00
0.42
0.65
5.15
Minnesota
437.00
0.49
0.54
6.15
Mississippi
146.00
0.31
0.33
5.15
Missouri
234.00
0.25
0.35
5.15
Montana
353.00
0.40
0.60
5.15
Nebraska
293.00
0.23
0.45
5.15
Nevada
289.00
0.62
0.65
5.15
New Hampshire
556.00
0.48
0.63
5.15
New Jersey
322.00
0.50
0.53
6.15
New Mexico
310.00
0.16
0.29
5.15
New York
502.00
0.43
0.45
6.75
North Carolina
236.00
0.48
0.53
5.15
North Dakota
378.00
0.35
0.46
5.15
Ohio
336.00
0.21
0.35
5.15
Oklahoma
225.00
0.35
0.49
5.15
Oregon
404.00
0.50
0.62
7.50
Pennsylvania
316.00
0.68
0.71
5.15
Rhode Island
449.00
0.32
0.36
7.10
South Carolina
192.00
0.17
0.23
5.15
South Dakota
454.00
0.61
0.84
5.15
Tennessee
142.00
0.00
0.00
5.15
Texas
197.00
0.00
0.00
5.15
Utah
380.00
0.37
0.52
5.15
Vermont
536.00
0.51
0.57
7.25
Virginia
254.00
0.00
0.00
5.15
Washington
440.00
0.50
0.50
7.63
West Virginia
301.00
0.57
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
320.00
0.53
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
14
Table 2 (2007). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
190.00
0.40
0.37
5.85
Alaska
821.00
0.00
0.00
7.15
Arizona
275.00
0.57
0.47
6.75
Arkansas
162.00
0.17
0.15
6.25
California
584.00
0.26
0.33
7.50
Colorado
281.00
0.28
0.28
6.85
Connecticut
457.00
0.00
0.00
7.65
Delaware
270.00
0.00
0.02
6.65
D.C.
320.00
0.22
0.25
7.00
Florida
241.00
0.29
0.33
6.67
Georgia
235.00
0.25
0.36
5.85
Hawaii
452.00
0.24
0.31
7.25
Idaho
309.00
0.60
0.61
5.85
Illinois
292.00
0.33
0.34
6.50
Indiana
230.00
0.25
0.28
5.85
Iowa
361.00
0.40
0.45
5.85
Kansas
352.00
0.49
0.57
5.85
Kentucky
225.00
0.47
0.44
5.85
Louisiana
188.00
0.00
0.00
5.85
Maine
363.00
0.18
0.24
6.75
Maryland
433.00
0.60
0.65
6.15
Massachusetts
531.00
0.50
0.54
7.50
Michigan
401.00
0.46
0.53
6.95
Minnesota
437.00
0.48
0.56
5.85
Mississippi
146.00
0.31
0.29
5.85
Missouri
234.00
0.27
0.29
6.50
Montana
376.00
0.44
0.55
5.85
Nebraska
293.00
0.00
0.00
5.85
Nevada
318.00
0.67
0.60
6.15
New Hampshire
556.00
0.50
0.57
5.85
New Jersey
322.00
0.25
0.25
7.15
New Mexico
310.00
0.16
0.25
5.85
New York
502.00
0.42
0.45
7.15
North Carolina
236.00
0.49
0.44
6.15
North Dakota
378.00
0.36
0.41
5.85
Ohio
336.00
0.24
0.29
6.85
Oklahoma
225.00
0.25
0.33
5.85
Oregon
404.00
0.50
0.60
7.80
Pennsylvania
316.00
0.66
0.58
6.25
Rhode Island
449.00
0.32
0.37
7.40
South Carolina
192.00
0.18
0.20
5.85
South Dakota
454.00
0.65
0.76
5.85
Tennessee
142.00
0.00
0.00
5.85
Texas
205.00
0.00
0.00
5.85
Utah
380.00
0.40
0.47
5.85
Vermont
536.00
0.51
0.58
7.53
Virginia
254.00
0.00
0.00
5.85
Washington
440.00
0.50
0.50
7.93
West Virginia
301.00
0.60
0.59
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
320.00
0.58
0.63
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
15
Table 2 (2008). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
190.00
0.38
0.33
6.55
Alaska
821.00
0.31
0.34
7.15
Arizona
275.00
0.55
0.46
6.90
Arkansas
162.00
0.16
0.14
6.55
California
584.00
0.28
0.34
8.00
Colorado
281.00
0.28
0.28
7.02
Connecticut
457.00
0.00
0.00
7.65
Delaware
270.00
0.00
0.01
7.15
D.C.
336.00
0.23
0.25
7.00
Florida
241.00
0.30
0.34
6.79
Georgia
235.00
0.27
0.36
6.55
Hawaii
506.00
0.26
0.31
7.25
Idaho
309.00
0.60
0.54
6.55
Illinois
318.00
0.33
0.33
7.50
Indiana
230.00
0.00
0.00
6.55
Iowa
361.00
0.40
0.40
7.25
Kansas
352.00
0.33
0.36
6.55
Kentucky
225.00
0.45
0.40
6.55
Louisiana
188.00
0.00
0.00
6.55
Maine
363.00
0.19
0.25
7.00
Maryland
446.00
0.60
0.64
6.55
Massachusetts
531.00
0.51
0.55
8.00
Michigan
401.00
0.48
0.54
7.15
Minnesota
437.00
0.47
0.53
6.55
Mississippi
146.00
0.29
0.26
6.55
Missouri
234.00
0.27
0.30
6.65
Montana
376.00
0.45
0.66
6.55
Nebraska
293.00
0.00
0.00
6.55
Nevada
318.00
0.63
0.56
6.55
New Hampshire
556.00
0.50
0.53
6.55
New Jersey
322.00
0.25
0.25
7.15
New Mexico
357.00
0.38
0.42
6.55
New York
502.00
0.41
0.43
7.15
North Carolina
236.00
0.47
0.42
6.55
North Dakota
378.00
0.36
0.39
6.55
Ohio
336.00
0.25
0.29
7.00
Oklahoma
225.00
0.26
0.32
6.55
Oregon
404.00
0.80
0.59
7.95
Pennsylvania
316.00
0.63
0.51
7.15
Rhode Island
449.00
0.33
0.37
7.40
South Carolina
210.00
0.18
0.20
6.55
South Dakota
482.00
0.66
0.73
6.55
Tennessee
142.00
0.00
0.00
6.55
Texas
211.00
0.00
0.00
6.55
Utah
380.00
0.40
0.45
6.55
Vermont
536.00
0.45
0.52
7.68
Virginia
254.00
0.00
0.00
6.55
Washington
453.00
0.50
0.50
8.07
West Virginia
301.00
0.60
0.53
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
320.00
0.60
0.56
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
16
Table 2 (2009). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
190.00
0.38
0.30
7.25
Alaska
821.00
0.21
0.26
7.25
Arizona
220.00
0.45
0.35
7.25
Arkansas
162.00
0.16
0.13
7.25
California
561.00
0.27
0.34
8.00
Colorado
281.00
0.28
0.45
7.28
Connecticut
457.00
0.00
0.00
8.00
Delaware
270.00
0.00
0.00
7.25
D.C.
336.00
0.22
0.25
7.55
Florida
241.00
0.30
0.34
7.25
Georgia
235.00
0.26
0.35
7.25
Hawaii
506.00
0.25
0.31
7.25
Idaho
309.00
0.60
0.49
7.25
Illinois
318.00
0.33
0.33
7.75
Indiana
230.00
0.25
0.25
7.25
Iowa
361.00
0.34
0.34
7.25
Kansas
352.00
0.33
0.34
7.25
Kentucky
225.00
0.46
0.36
7.25
Louisiana
188.00
0.00
0.00
7.25
Maine
363.00
0.19
0.25
7.25
Maryland
453.00
0.60
0.60
7.25
Massachusetts
531.00
0.50
0.55
8.00
Michigan
403.00
0.48
0.55
7.40
Minnesota
437.00
0.46
0.49
7.25
Mississippi
146.00
0.30
0.23
7.25
Missouri
234.00
0.27
0.28
7.25
Montana
401.00
0.45
0.51
7.25
Nebraska
293.00
0.18
0.32
7.25
Nevada
318.00
0.64
0.51
7.25
New Hampshire
606.00
0.50
0.50
7.25
New Jersey
322.00
0.25
0.25
7.25
New Mexico
357.00
0.37
0.40
7.50
New York
502.00
0.39
0.41
7.25
North Carolina
236.00
0.48
0.38
7.25
North Dakota
378.00
0.36
0.36
7.25
Ohio
355.00
0.25
0.30
7.30
Oklahoma
225.00
0.26
0.31
7.25
Oregon
404.00
0.50
0.55
8.40
Pennsylvania
316.00
0.64
0.50
7.25
Rhode Island
449.00
0.33
0.37
7.40
South Carolina
215.00
0.18
0.18
7.25
South Dakota
482.00
0.65
0.69
7.25
Tennessee
142.00
0.00
0.00
7.25
Texas
211.00
0.00
0.00
7.25
Utah
380.00
0.40
0.42
7.25
Vermont
536.00
0.45
0.54
8.06
Virginia
254.00
0.00
0.00
7.25
Washington
453.00
0.50
0.50
8.55
West Virginia
301.00
0.60
0.48
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
514.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
17
Table 2 (2010). Welfare maximum benefit and implicit taxes for a mother and 1 child in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
190.00
0.38
0.30
7.25
Alaska
821.00
0.29
0.33
7.75
Arizona
220.00
0.44
0.35
7.25
Arkansas
162.00
0.16
0.13
7.25
California
561.00
0.27
0.34
8.00
Colorado
364.00
0.33
0.58
7.25
Connecticut
457.00
0.00
0.00
8.25
Delaware
332.00
0.01
0.07
7.25
D.C.
336.00
0.23
0.26
8.25
Florida
241.00
0.30
0.34
7.25
Georgia
235.00
0.26
0.35
7.25
Hawaii
486.00
0.26
0.31
7.25
Idaho
309.00
0.60
0.49
7.25
Illinois
318.00
0.25
0.25
8.00
Indiana
230.00
0.25
0.25
7.25
Iowa
361.00
0.34
0.34
7.25
Kansas
352.00
0.33
0.34
7.25
Kentucky
225.00
0.45
0.36
7.25
Louisiana
188.00
0.00
0.00
7.25
Maine
363.00
0.19
0.26
7.50
Maryland
453.00
0.60
0.60
7.25
Massachusetts
531.00
0.51
0.55
8.00
Michigan
403.00
0.48
0.55
7.40
Minnesota
437.00
0.48
0.51
7.25
Mississippi
146.00
0.29
0.23
7.25
Missouri
234.00
0.27
0.28
7.25
Montana
401.00
0.45
0.51
7.25
Nebraska
293.00
0.19
0.32
7.25
Nevada
318.00
0.64
0.51
7.25
New Hampshire
606.00
0.50
0.50
7.25
New Jersey
322.00
0.25
0.25
7.25
New Mexico
357.00
0.37
0.40
7.50
New York
548.00
0.39
0.41
7.25
North Carolina
236.00
0.47
0.38
7.25
North Dakota
378.00
0.36
0.36
7.25
Ohio
355.00
0.25
0.30
7.30
Oklahoma
225.00
0.26
0.31
7.25
Oregon
416.00
0.83
0.57
8.40
Pennsylvania
316.00
0.63
0.50
7.25
Rhode Island
449.00
0.33
0.37
7.40
South Carolina
215.00
0.18
0.18
7.25
South Dakota
496.00
0.66
0.69
7.25
Tennessee
142.00
0.00
0.00
7.25
Texas
225.00
0.00
0.00
7.25
Utah
380.00
0.40
0.42
7.25
Vermont
536.00
0.45
0.54
8.06
Virginia
254.00
0.00
0.00
7.25
Washington
453.00
0.50
0.50
8.55
West Virginia
301.00
0.60
0.48
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
528.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
18
Table 3 (1996). Welfare maximum benefit and implicit taxes for a mother and 2 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
164.00
0.44
0.43
4.38
Alaska
924.00
0.40
0.44
4.88
Arizona
347.00
0.44
0.55
4.38
Arkansas
204.00
0.44
0.54
4.38
California
596.00
0.44
0.55
4.38
Colorado
357.00
0.38
0.47
4.38
Connecticut
543.00
0.00
0.00
4.39
Delaware
338.00
0.07
0.12
4.57
D.C.
415.00
0.44
0.50
5.38
Florida
303.00
0.44
0.55
4.38
Georgia
280.00
0.04
0.17
4.38
Hawaii
164.00
0.44
0.36
5.25
Idaho
317.00
0.00
0.00
4.38
Illinois
377.00
0.33
0.38
4.38
Indiana
288.00
0.44
0.55
4.38
Iowa
426.00
1.00
1.05
4.68
Kansas
429.00
0.44
0.55
4.38
Kentucky
262.00
0.17
0.23
4.38
Louisiana
190.00
0.44
0.50
4.38
Maine
418.00
0.07
0.19
4.38
Maryland
373.00
0.44
0.55
4.38
Massachusetts
579.00
0.44
0.55
4.38
Michigan
459.00
0.36
0.49
4.38
Minnesota
517.00
0.00
0.13
4.38
Mississippi
120.00
0.00
0.06
4.38
Missouri
292.00
0.44
0.55
4.38
Montana
425.00
0.12
0.24
4.38
Nebraska
364.00
0.44
0.55
4.38
Nevada
348.00
0.44
0.55
4.38
New Hampshire
550.00
0.44
0.55
4.38
New Jersey
424.00
0.39
0.44
5.05
New Mexico
389.00
0.44
0.55
4.38
New York
577.00
0.44
0.55
4.38
North Carolina
272.00
0.22
0.27
4.38
North Dakota
431.00
0.44
0.55
4.38
Ohio
341.00
0.15
0.24
4.38
Oklahoma
307.00
0.44
0.55
4.38
Oregon
460.00
0.44
0.51
4.75
Pennsylvania
403.00
0.44
0.55
4.38
Rhode Island
554.00
0.44
0.53
4.52
South Carolina
200.00
0.17
0.21
4.38
South Dakota
431.00
0.38
0.47
4.38
Tennessee
185.00
0.00
0.00
4.38
Texas
188.00
0.44
0.50
4.38
Utah
426.00
0.36
0.44
4.38
Vermont
597.00
0.44
0.51
4.75
Virginia
291.00
0.44
0.55
4.38
Washington
546.00
0.44
0.49
4.90
West Virginia
253.00
0.44
0.55
4.38
Wisconsin
518.00
0.44
0.55
4.38
Wyoming
360.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
19
Table 3 (1997). Welfare maximum benefit and implicit taxes for a mother and 2 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
164.00
0.45
0.39
4.88
Alaska
923.00
0.00
0.00
5.38
Arizona
347.00
0.45
0.51
4.88
Arkansas
204.00
0.00
0.00
4.88
California
565.00
0.45
0.50
5.01
Colorado
357.00
0.38
0.43
4.88
Connecticut
543.00
0.00
0.00
4.91
Delaware
338.00
0.08
0.12
5.05
D.C.
379.00
0.45
0.51
5.88
Florida
303.00
0.23
0.29
4.88
Georgia
280.00
0.06
0.17
4.88
Hawaii
570.00
0.16
0.23
5.25
Idaho
317.00
0.00
0.00
4.88
Illinois
377.00
0.33
0.35
4.88
Indiana
288.00
0.45
0.51
4.88
Iowa
426.00
0.40
0.42
4.88
Kansas
429.00
0.45
0.50
4.88
Kentucky
262.00
0.48
0.51
4.88
Louisiana
190.00
0.45
0.45
4.88
Maine
418.00
0.08
0.19
4.88
Maryland
377.00
0.74
0.77
4.88
Massachusetts
579.00
0.45
0.49
5.25
Michigan
459.00
0.36
0.46
4.88
Minnesota
515.00
0.01
0.13
4.88
Mississippi
120.00
0.00
0.07
4.88
Missouri
292.00
0.45
0.51
4.88
Montana
438.00
0.34
0.43
4.88
Nebraska
364.00
0.45
0.51
4.88
Nevada
348.00
0.95
0.82
4.88
New Hampshire
550.00
0.50
0.52
4.88
New Jersey
424.00
0.50
0.50
5.08
New Mexico
389.00
0.30
0.34
4.88
New York
577.00
0.45
0.51
4.88
North Carolina
272.00
0.23
0.25
4.88
North Dakota
431.00
0.45
0.51
4.88
Ohio
341.00
0.16
0.23
4.88
Oklahoma
307.00
0.34
0.38
4.88
Oregon
460.00
0.50
0.50
5.50
Pennsylvania
403.00
0.50
0.52
4.88
Rhode Island
554.00
0.27
0.31
5.15
South Carolina
200.00
0.17
0.19
4.88
South Dakota
431.00
0.38
0.43
4.88
Tennessee
185.00
0.00
0.00
4.88
Texas
188.00
0.45
0.44
4.88
Utah
426.00
0.36
0.40
4.88
Vermont
611.00
0.45
0.50
5.10
Virginia
291.00
0.00
0.00
4.88
Washington
546.00
0.45
0.50
4.98
West Virginia
253.00
0.45
0.51
4.88
Wisconsin
518.00
0.45
0.51
4.88
Wyoming
340.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
20
Table 3 (1998). Welfare maximum benefit and implicit taxes for a mother and 2 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
164.00
0.44
0.37
5.15
Alaska
923.00
0.00
0.00
5.65
Arizona
347.00
0.53
0.56
5.15
Arkansas
204.00
0.00
0.23
5.15
California
565.00
0.20
0.27
5.65
Colorado
357.00
0.38
0.42
5.15
Connecticut
543.00
0.00
0.00
5.18
Delaware
338.00
0.05
0.09
5.15
D.C.
379.00
0.45
0.52
6.15
Florida
303.00
0.23
0.28
5.15
Georgia
280.00
0.07
0.17
5.15
Hawaii
570.00
0.17
0.23
5.25
Idaho
276.00
0.34
0.38
5.15
Illinois
377.00
0.33
0.34
5.15
Indiana
288.00
0.45
0.49
5.15
Iowa
426.00
0.40
0.40
5.15
Kansas
429.00
0.46
0.48
5.15
Kentucky
262.00
0.48
0.49
5.15
Louisiana
190.00
0.00
0.00
5.15
Maine
418.00
0.08
0.20
5.15
Maryland
388.00
0.74
0.74
5.15
Massachusetts
579.00
0.45
0.49
5.25
Michigan
459.00
0.37
0.45
5.15
Minnesota
532.00
0.44
0.47
5.15
Mississippi
120.00
0.32
0.27
5.15
Missouri
292.00
0.45
0.49
5.15
Montana
450.00
0.35
0.42
5.15
Nebraska
364.00
0.00
0.00
5.15
Nevada
348.00
0.93
0.78
5.15
New Hampshire
550.00
0.50
0.50
5.15
New Jersey
424.00
0.50
0.50
5.15
New Mexico
489.00
0.13
0.20
5.15
New York
577.00
0.42
0.44
5.15
North Carolina
272.00
0.23
0.25
5.15
North Dakota
457.00
0.30
0.33
5.15
Ohio
362.00
0.17
0.22
5.15
Oklahoma
292.00
0.34
0.37
5.15
Oregon
460.00
0.50
0.50
6.00
Pennsylvania
403.00
0.50
0.50
5.15
Rhode Island
554.00
0.27
0.31
5.15
South Carolina
201.00
0.18
0.18
5.15
South Dakota
430.00
0.61
0.64
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
188.00
0.45
0.42
5.15
Utah
451.00
0.37
0.39
5.15
Vermont
611.00
0.45
0.50
5.25
Virginia
291.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
5.15
West Virginia
253.00
0.60
0.57
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
21
Table 3 (1999). Welfare maximum benefit and implicit taxes for a mother and 2 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
164.00
0.43
0.37
5.15
Alaska
923.00
0.00
0.00
5.65
Arizona
347.00
0.54
0.58
5.15
Arkansas
204.00
0.00
0.23
5.15
California
626.00
0.21
0.27
5.75
Colorado
357.00
0.39
0.43
5.15
Connecticut
543.00
0.00
0.00
5.65
Delaware
338.00
0.00
0.06
5.48
D.C.
379.00
0.37
0.41
6.15
Florida
303.00
0.24
0.29
5.15
Georgia
280.00
0.08
0.18
5.15
Hawaii
570.00
0.18
0.24
5.25
Idaho
276.00
0.32
0.38
5.15
Illinois
377.00
0.33
0.34
5.15
Indiana
288.00
0.46
0.51
5.15
Iowa
426.00
0.40
0.41
5.15
Kansas
429.00
0.46
0.50
5.15
Kentucky
262.00
0.48
0.50
5.15
Louisiana
190.00
0.00
0.00
5.15
Maine
461.00
0.01
0.09
5.15
Maryland
399.00
0.65
0.67
5.15
Massachusetts
579.00
0.46
0.50
5.25
Michigan
459.00
0.38
0.46
5.15
Minnesota
532.00
0.44
0.48
5.15
Mississippi
170.00
0.44
0.38
5.15
Missouri
292.00
0.46
0.51
5.15
Montana
469.00
0.36
0.43
5.15
Nebraska
364.00
0.00
0.00
5.15
Nevada
348.00
0.91
0.78
5.15
New Hampshire
550.00
0.50
0.51
5.15
New Jersey
424.00
0.50
0.51
5.15
New Mexico
439.00
0.11
0.18
5.15
New York
577.00
0.42
0.45
5.15
North Carolina
272.00
0.23
0.25
5.15
North Dakota
457.00
0.30
0.34
5.15
Ohio
362.00
0.17
0.23
5.15
Oklahoma
292.00
0.34
0.38
5.15
Oregon
460.00
0.50
0.50
6.50
Pennsylvania
403.00
0.50
0.51
5.15
Rhode Island
554.00
0.28
0.32
5.40
South Carolina
201.00
0.18
0.19
5.15
South Dakota
430.00
0.61
0.66
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
188.00
0.46
0.42
5.15
Utah
451.00
0.37
0.40
5.15
Vermont
622.00
0.46
0.51
5.38
Virginia
291.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
5.70
West Virginia
303.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
22
Table 3 (2000). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
164.00
0.41
0.37
5.15
Alaska
923.00
0.00
0.00
5.65
Arizona
347.00
0.54
0.60
5.15
Arkansas
204.00
0.00
0.23
5.15
California
626.00
0.22
0.27
5.75
Colorado
357.00
0.39
0.45
5.15
Connecticut
543.00
0.00
0.00
6.15
Delaware
338.00
0.00
0.06
5.78
D.C.
379.00
0.37
0.41
6.15
Florida
303.00
0.25
0.31
5.15
Georgia
280.00
0.10
0.21
5.15
Hawaii
570.00
0.19
0.25
5.25
Idaho
293.00
0.38
0.44
5.15
Illinois
377.00
0.33
0.36
5.15
Indiana
288.00
0.00
0.00
5.15
Iowa
426.00
0.40
0.43
5.15
Kansas
429.00
0.46
0.52
5.15
Kentucky
262.00
0.48
0.52
5.15
Louisiana
240.00
0.00
0.00
5.15
Maine
461.00
0.02
0.11
5.15
Maryland
417.00
0.65
0.69
5.15
Massachusetts
633.00
0.46
0.51
6.00
Michigan
459.00
0.40
0.49
5.15
Minnesota
532.00
0.42
0.48
5.15
Mississippi
170.00
0.43
0.38
5.15
Missouri
292.00
0.26
0.29
5.15
Montana
477.00
0.37
0.46
5.15
Nebraska
364.00
0.00
0.00
5.15
Nevada
348.00
0.88
0.78
5.15
New Hampshire
600.00
0.50
0.53
5.15
New Jersey
424.00
0.50
0.53
5.15
New Mexico
439.00
0.12
0.20
5.15
New York
577.00
0.41
0.46
5.15
North Carolina
272.00
0.50
0.53
5.15
North Dakota
457.00
0.31
0.35
5.15
Ohio
373.00
0.18
0.25
5.15
Oklahoma
292.00
0.35
0.40
5.15
Oregon
460.00
0.50
0.50
6.50
Pennsylvania
403.00
0.50
0.53
5.15
Rhode Island
554.00
0.29
0.33
5.82
South Carolina
205.00
0.18
0.19
5.15
South Dakota
430.00
0.62
0.69
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
201.00
0.00
0.00
5.15
Utah
451.00
0.37
0.42
5.15
Vermont
622.00
0.47
0.52
5.75
Virginia
320.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
6.50
West Virginia
328.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
23
Table 3 (2001). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
164.00
0.40
0.37
5.15
Alaska
923.00
0.00
0.00
5.65
Arizona
347.00
0.55
0.63
5.15
Arkansas
204.00
0.00
0.23
5.15
California
645.00
0.22
0.29
6.25
Colorado
357.00
0.28
0.31
5.15
Connecticut
543.00
0.00
0.00
6.40
Delaware
338.00
0.00
0.06
6.15
D.C.
379.00
0.20
0.23
6.15
Florida
303.00
0.26
0.32
5.15
Georgia
280.00
0.12
0.23
5.15
Hawaii
570.00
0.20
0.27
5.25
Idaho
293.00
0.38
0.46
5.15
Illinois
377.00
0.33
0.37
5.15
Indiana
288.00
0.00
0.00
5.15
Iowa
426.00
0.40
0.44
5.15
Kansas
429.00
0.47
0.54
5.15
Kentucky
262.00
0.48
0.54
5.15
Louisiana
240.00
0.00
0.00
5.15
Maine
461.00
0.04
0.12
5.15
Maryland
439.00
0.65
0.71
5.15
Massachusetts
633.00
0.47
0.53
6.75
Michigan
459.00
0.41
0.52
5.15
Minnesota
532.00
0.42
0.50
5.15
Mississippi
170.00
0.42
0.38
5.15
Missouri
292.00
0.26
0.30
5.15
Montana
494.00
0.38
0.48
5.15
Nebraska
364.00
0.00
0.00
5.15
Nevada
348.00
0.85
0.78
5.15
New Hampshire
600.00
0.50
0.55
5.15
New Jersey
424.00
0.50
0.55
5.15
New Mexico
389.00
0.13
0.21
5.15
New York
577.00
0.41
0.47
5.15
North Carolina
272.00
0.50
0.55
5.15
North Dakota
477.00
0.37
0.40
5.15
Ohio
373.00
0.19
0.27
5.15
Oklahoma
292.00
0.35
0.41
5.15
Oregon
460.00
0.50
0.50
6.50
Pennsylvania
403.00
0.50
0.55
5.15
Rhode Island
554.00
0.29
0.34
6.15
South Carolina
205.00
0.18
0.19
5.15
South Dakota
430.00
0.62
0.71
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
201.00
0.00
0.00
5.15
Utah
474.00
0.38
0.43
5.15
Vermont
629.00
0.47
0.54
6.25
Virginia
320.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
6.72
West Virginia
453.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
24
Table 3 (2002). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
164.00
0.40
0.37
5.15
Alaska
923.00
0.00
0.00
5.65
Arizona
347.00
0.55
0.64
5.15
Arkansas
204.00
0.00
0.23
5.15
California
679.00
0.23
0.31
6.75
Colorado
357.00
0.28
0.31
5.15
Connecticut
543.00
0.00
0.00
6.70
Delaware
338.00
0.00
0.03
6.15
D.C.
379.00
0.20
0.23
6.15
Florida
303.00
0.26
0.33
5.15
Georgia
280.00
0.12
0.24
5.15
Hawaii
570.00
0.20
0.25
5.75
Idaho
309.00
0.41
0.49
5.15
Illinois
396.00
0.33
0.37
5.15
Indiana
288.00
0.00
0.00
5.15
Iowa
426.00
0.40
0.44
5.15
Kansas
429.00
0.47
0.54
5.15
Kentucky
262.00
0.48
0.55
5.15
Louisiana
240.00
0.00
0.00
5.15
Maine
485.00
0.04
0.12
5.75
Maryland
472.00
0.65
0.72
5.15
Massachusetts
633.00
0.47
0.53
6.75
Michigan
459.00
0.41
0.53
5.15
Minnesota
532.00
0.42
0.50
5.15
Mississippi
170.00
0.41
0.38
5.15
Missouri
292.00
0.26
0.30
5.15
Montana
507.00
0.39
0.50
5.15
Nebraska
364.00
0.00
0.00
5.15
Nevada
348.00
0.84
0.78
5.15
New Hampshire
625.00
0.50
0.56
5.15
New Jersey
424.00
0.50
0.56
5.15
New Mexico
389.00
0.14
0.22
5.15
New York
577.00
0.39
0.45
5.15
North Carolina
272.00
0.50
0.56
5.15
North Dakota
477.00
0.37
0.41
5.15
Ohio
373.00
0.20
0.28
5.15
Oklahoma
292.00
0.36
0.42
5.15
Oregon
460.00
0.50
0.50
6.50
Pennsylvania
403.00
0.50
0.56
5.15
Rhode Island
554.00
0.30
0.34
6.15
South Carolina
205.00
0.17
0.19
5.15
South Dakota
483.00
0.62
0.73
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
208.00
0.00
0.00
5.15
Utah
474.00
0.38
0.44
5.15
Vermont
638.00
0.48
0.54
6.25
Virginia
320.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
6.90
West Virginia
453.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
25
Table 3 (2003). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
215.00
0.51
0.48
5.15
Alaska
923.00
0.32
0.39
7.15
Arizona
347.00
0.55
0.65
5.15
Arkansas
204.00
0.00
0.23
5.15
California
704.00
0.23
0.31
6.75
Colorado
357.00
0.28
0.32
5.15
Connecticut
543.00
0.00
0.00
6.90
Delaware
338.00
0.00
0.01
6.15
D.C.
379.00
0.21
0.23
6.15
Florida
303.00
0.26
0.34
5.15
Georgia
280.00
0.14
0.26
5.15
Hawaii
570.00
0.21
0.28
6.25
Idaho
309.00
0.41
0.50
5.15
Illinois
396.00
0.33
0.38
5.15
Indiana
288.00
0.25
0.28
5.15
Iowa
426.00
0.40
0.45
5.15
Kansas
429.00
0.47
0.56
5.15
Kentucky
262.00
0.49
0.56
5.15
Louisiana
240.00
0.00
0.00
5.15
Maine
485.00
0.05
0.15
6.25
Maryland
473.00
0.60
0.68
5.15
Massachusetts
633.00
0.48
0.53
6.75
Michigan
459.00
0.42
0.55
5.15
Minnesota
532.00
0.42
0.52
5.15
Mississippi
170.00
0.40
0.38
5.15
Missouri
292.00
0.26
0.31
5.15
Montana
507.00
0.39
0.52
5.15
Nebraska
364.00
0.27
0.41
5.15
Nevada
348.00
0.83
0.78
5.15
New Hampshire
625.00
0.50
0.57
5.15
New Jersey
424.00
0.50
0.57
5.15
New Mexico
389.00
0.92
0.87
5.15
New York
577.00
0.39
0.46
5.15
North Carolina
272.00
0.50
0.57
5.15
North Dakota
477.00
0.37
0.41
5.15
Ohio
373.00
0.20
0.29
5.15
Oklahoma
292.00
0.36
0.43
5.15
Oregon
460.00
0.50
0.50
6.90
Pennsylvania
403.00
0.50
0.57
5.15
Rhode Island
554.00
0.30
0.34
6.15
South Carolina
206.00
0.17
0.19
5.15
South Dakota
493.00
0.63
0.75
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
213.00
0.00
0.00
5.15
Utah
474.00
0.38
0.45
5.15
Vermont
639.00
0.48
0.54
6.25
Virginia
320.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
7.01
West Virginia
453.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
26
Table 3 (2004). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
215.00
0.49
0.48
5.15
Alaska
923.00
0.32
0.38
7.15
Arizona
347.00
0.55
0.68
5.15
Arkansas
204.00
0.00
0.23
5.15
California
704.00
0.24
0.31
6.75
Colorado
357.00
0.28
0.33
5.15
Connecticut
543.00
0.00
0.00
7.10
Delaware
338.00
0.00
0.00
6.15
D.C.
379.00
0.21
0.23
6.15
Florida
303.00
0.27
0.36
5.15
Georgia
280.00
0.15
0.28
5.15
Hawaii
570.00
0.22
0.28
6.25
Idaho
309.00
0.42
0.52
5.15
Illinois
396.00
0.33
0.37
5.50
Indiana
288.00
0.25
0.29
5.15
Iowa
426.00
0.40
0.47
5.15
Kansas
429.00
0.48
0.58
5.15
Kentucky
262.00
0.49
0.58
5.15
Louisiana
240.00
0.00
0.00
5.15
Maine
485.00
0.06
0.15
6.25
Maryland
477.00
0.60
0.70
5.15
Massachusetts
633.00
0.48
0.53
6.75
Michigan
459.00
0.43
0.58
5.15
Minnesota
532.00
0.44
0.56
5.15
Mississippi
170.00
0.39
0.38
5.15
Missouri
292.00
0.26
0.32
5.15
Montana
375.00
0.41
0.54
5.15
Nebraska
364.00
0.23
0.38
5.15
Nevada
348.00
0.80
0.78
5.15
New Hampshire
625.00
0.50
0.58
5.15
New Jersey
424.00
0.50
0.58
5.15
New Mexico
389.00
0.15
0.25
5.15
New York
691.00
0.45
0.55
5.15
North Carolina
272.00
0.50
0.58
5.15
North Dakota
477.00
0.37
0.43
5.15
Ohio
373.00
0.21
0.30
5.15
Oklahoma
292.00
0.36
0.45
5.15
Oregon
460.00
0.50
0.50
7.05
Pennsylvania
403.00
0.50
0.58
5.15
Rhode Island
554.00
0.30
0.35
6.75
South Carolina
209.00
0.17
0.19
5.15
South Dakota
501.00
0.64
0.77
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
217.00
0.00
0.00
5.15
Utah
474.00
0.38
0.47
5.15
Vermont
640.00
0.49
0.56
6.75
Virginia
320.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
7.16
West Virginia
453.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
27
Table 3 (2005). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
215.00
0.48
0.48
5.15
Alaska
923.00
0.32
0.37
7.15
Arizona
347.00
0.56
0.70
5.15
Arkansas
204.00
0.23
0.23
5.15
California
723.00
0.25
0.31
6.75
Colorado
357.00
0.28
0.34
5.15
Connecticut
543.00
0.00
0.00
7.10
Delaware
338.00
0.00
0.00
6.15
D.C.
379.00
0.21
0.24
6.60
Florida
303.00
0.27
0.38
5.15
Georgia
280.00
0.17
0.30
5.15
Hawaii
570.00
0.23
0.28
6.25
Idaho
309.00
0.42
0.54
5.15
Illinois
396.00
0.33
0.33
6.50
Indiana
288.00
0.25
0.30
5.15
Iowa
426.00
0.40
0.48
5.15
Kansas
429.00
0.48
0.60
5.15
Kentucky
262.00
0.49
0.59
5.15
Louisiana
240.00
0.00
0.00
5.15
Maine
485.00
0.08
0.16
6.35
Maryland
482.00
0.60
0.72
5.15
Massachusetts
633.00
0.49
0.53
6.75
Michigan
459.00
0.44
0.60
5.15
Minnesota
532.00
0.44
0.57
5.15
Mississippi
170.00
0.38
0.38
5.15
Missouri
292.00
0.27
0.33
5.15
Montana
375.00
0.41
0.57
5.15
Nebraska
364.00
0.17
0.34
5.15
Nevada
348.00
0.78
0.78
5.15
New Hampshire
625.00
0.50
0.60
5.15
New Jersey
424.00
0.50
0.60
5.15
New Mexico
389.00
0.16
0.27
5.15
New York
691.00
0.44
0.47
6.00
North Carolina
272.00
0.50
0.60
5.15
North Dakota
477.00
0.36
0.44
5.15
Ohio
373.00
0.22
0.32
5.15
Oklahoma
292.00
0.36
0.47
5.15
Oregon
460.00
0.50
0.50
7.05
Pennsylvania
403.00
0.50
0.60
5.15
Rhode Island
554.00
0.31
0.35
6.75
South Carolina
241.00
0.19
0.22
5.15
South Dakota
508.00
0.64
0.80
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
223.00
0.00
0.00
5.15
Utah
474.00
0.39
0.49
5.15
Vermont
640.00
0.50
0.57
7.00
Virginia
320.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
7.35
West Virginia
340.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
28
Table 3 (2006). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
215.00
0.46
0.48
5.15
Alaska
923.00
0.31
0.35
7.15
Arizona
347.00
0.53
0.74
5.15
Arkansas
204.00
0.22
0.23
5.15
California
723.00
0.26
0.31
6.75
Colorado
357.00
0.27
0.35
5.15
Connecticut
543.00
0.00
0.00
7.40
Delaware
338.00
0.00
0.00
6.15
D.C.
407.00
0.22
0.25
7.00
Florida
303.00
0.28
0.32
6.40
Georgia
280.00
0.16
0.34
5.15
Hawaii
570.00
0.24
0.29
6.75
Idaho
309.00
0.40
0.57
5.15
Illinois
396.00
0.33
0.33
6.50
Indiana
288.00
0.24
0.31
5.15
Iowa
426.00
0.38
0.50
5.15
Kansas
429.00
0.46
0.63
5.15
Kentucky
262.00
0.47
0.59
5.15
Louisiana
240.00
0.00
0.00
5.15
Maine
485.00
0.09
0.17
6.50
Maryland
490.00
0.60
0.63
6.15
Massachusetts
633.00
0.49
0.53
6.75
Michigan
489.00
0.42
0.65
5.15
Minnesota
532.00
0.45
0.51
6.15
Mississippi
170.00
0.36
0.38
5.15
Missouri
292.00
0.25
0.35
5.15
Montana
442.00
0.40
0.60
5.15
Nebraska
364.00
0.17
0.38
5.15
Nevada
348.00
0.75
0.78
5.15
New Hampshire
625.00
0.48
0.63
5.15
New Jersey
424.00
0.50
0.53
6.15
New Mexico
389.00
0.16
0.29
5.15
New York
691.00
0.43
0.45
6.75
North Carolina
272.00
0.48
0.61
5.15
North Dakota
477.00
0.35
0.46
5.15
Ohio
410.00
0.21
0.35
5.15
Oklahoma
292.00
0.35
0.49
5.15
Oregon
471.00
0.50
0.72
7.50
Pennsylvania
403.00
0.48
0.90
5.15
Rhode Island
554.00
0.32
0.36
7.10
South Carolina
241.00
0.17
0.23
5.15
South Dakota
508.00
0.61
0.84
5.15
Tennessee
185.00
0.00
0.00
5.15
Texas
228.00
0.00
0.00
5.15
Utah
474.00
0.37
0.52
5.15
Vermont
640.00
0.51
0.57
7.25
Virginia
320.00
0.00
0.00
5.15
Washington
546.00
0.50
0.50
7.63
West Virginia
340.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
340.00
0.53
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
29
Table 3 (2007). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
215.00
0.45
0.42
5.85
Alaska
923.00
0.00
0.00
7.15
Arizona
347.00
0.57
0.59
6.75
Arkansas
204.00
0.21
0.19
6.25
California
723.00
0.26
0.33
7.50
Colorado
357.00
0.28
0.28
6.85
Connecticut
560.00
0.00
0.00
7.65
Delaware
338.00
0.00
0.00
6.65
D.C.
407.00
0.22
0.25
7.00
Florida
303.00
0.29
0.33
6.67
Georgia
280.00
0.20
0.31
5.85
Hawaii
570.00
0.24
0.31
7.25
Idaho
309.00
0.43
0.52
5.85
Illinois
396.00
0.33
0.34
6.50
Indiana
288.00
0.25
0.28
5.85
Iowa
426.00
0.40
0.45
5.85
Kansas
429.00
0.49
0.57
5.85
Kentucky
262.00
0.49
0.52
5.85
Louisiana
240.00
0.00
0.00
5.85
Maine
485.00
0.10
0.18
6.75
Maryland
549.00
0.60
0.65
6.15
Massachusetts
633.00
0.50
0.54
7.50
Michigan
489.00
0.46
0.53
6.95
Minnesota
532.00
0.43
0.52
5.85
Mississippi
170.00
0.36
0.34
5.85
Missouri
292.00
0.27
0.29
6.50
Montana
472.00
0.44
0.55
5.85
Nebraska
364.00
0.00
0.00
5.85
Nevada
383.00
0.80
0.72
6.15
New Hampshire
625.00
0.50
0.57
5.85
New Jersey
424.00
0.25
0.25
7.15
New Mexico
389.00
0.16
0.25
5.85
New York
691.00
0.42
0.44
7.15
North Carolina
272.00
0.50
0.51
6.15
North Dakota
477.00
0.36
0.41
5.85
Ohio
410.00
0.24
0.29
6.85
Oklahoma
292.00
0.25
0.33
5.85
Oregon
471.00
0.50
0.70
7.80
Pennsylvania
403.00
0.50
0.74
6.25
Rhode Island
554.00
0.32
0.37
7.40
South Carolina
241.00
0.18
0.20
5.85
South Dakota
508.00
0.65
0.76
5.85
Tennessee
185.00
0.00
0.00
5.85
Texas
236.00
0.00
0.00
5.85
Utah
474.00
0.40
0.47
5.85
Vermont
640.00
0.51
0.58
7.53
Virginia
320.00
0.00
0.00
5.85
Washington
546.00
0.50
0.50
7.93
West Virginia
340.00
0.60
0.67
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
340.00
0.58
0.67
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
30
Table 3 (2008). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
215.00
0.43
0.38
6.55
Alaska
923.00
0.31
0.34
7.15
Arizona
347.00
0.57
0.58
6.90
Arkansas
204.00
0.20
0.18
6.55
California
723.00
0.28
0.34
8.00
Colorado
357.00
0.28
0.28
7.02
Connecticut
560.00
0.00
0.00
7.65
Delaware
338.00
0.00
0.00
7.15
D.C.
428.00
0.23
0.25
7.00
Florida
303.00
0.30
0.34
6.79
Georgia
280.00
0.22
0.32
6.55
Hawaii
636.00
0.26
0.31
7.25
Idaho
309.00
0.44
0.50
6.55
Illinois
432.00
0.33
0.33
7.50
Indiana
288.00
0.00
0.00
6.55
Iowa
426.00
0.40
0.40
7.25
Kansas
429.00
0.33
0.36
6.55
Kentucky
262.00
0.50
0.46
6.55
Louisiana
240.00
0.00
0.00
6.55
Maine
485.00
0.12
0.19
7.00
Maryland
565.00
0.60
0.64
6.55
Massachusetts
633.00
0.51
0.55
8.00
Michigan
489.00
0.48
0.54
7.15
Minnesota
532.00
0.43
0.49
6.55
Mississippi
170.00
0.34
0.30
6.55
Missouri
292.00
0.27
0.30
6.65
Montana
472.00
0.45
0.54
6.55
Nebraska
364.00
0.00
0.00
6.55
Nevada
383.00
0.76
0.67
6.55
New Hampshire
625.00
0.50
0.53
6.55
New Jersey
424.00
0.25
0.25
7.15
New Mexico
447.00
0.38
0.42
6.55
New York
691.00
0.41
0.43
7.15
North Carolina
272.00
0.50
0.48
6.55
North Dakota
477.00
0.36
0.39
6.55
Ohio
410.00
0.25
0.29
7.00
Oklahoma
292.00
0.26
0.32
6.55
Oregon
471.00
0.50
0.68
7.95
Pennsylvania
403.00
0.80
0.65
7.15
Rhode Island
554.00
0.33
0.37
7.40
South Carolina
264.00
0.18
0.20
6.55
South Dakota
539.00
0.66
0.73
6.55
Tennessee
185.00
0.00
0.00
6.55
Texas
244.00
0.00
0.00
6.55
Utah
474.00
0.40
0.45
6.55
Vermont
640.00
0.45
0.52
7.68
Virginia
320.00
0.00
0.00
6.55
Washington
562.00
0.50
0.50
8.07
West Virginia
340.00
0.60
0.60
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
340.00
0.60
0.60
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
31
Table 3 (2009). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
215.00
0.44
0.34
7.25
Alaska
923.00
0.20
0.25
7.25
Arizona
278.00
0.46
0.44
7.25
Arkansas
204.00
0.21
0.16
7.25
California
694.00
0.27
0.34
8.00
Colorado
357.00
0.28
0.28
7.28
Connecticut
560.00
0.00
0.00
8.00
Delaware
338.00
0.00
0.00
7.25
D.C.
428.00
0.22
0.25
7.55
Florida
303.00
0.30
0.34
7.25
Georgia
280.00
0.21
0.31
7.25
Hawaii
636.00
0.25
0.31
7.25
Idaho
309.00
0.44
0.47
7.25
Illinois
432.00
0.33
0.33
7.75
Indiana
288.00
0.25
0.25
7.25
Iowa
426.00
0.34
0.34
7.25
Kansas
429.00
0.33
0.34
7.25
Kentucky
262.00
0.49
0.42
7.25
Louisiana
240.00
0.00
0.00
7.25
Maine
485.00
0.12
0.20
7.25
Maryland
574.00
0.60
0.60
7.25
Massachusetts
633.00
0.50
0.55
8.00
Michigan
492.00
0.48
0.55
7.40
Minnesota
532.00
0.40
0.45
7.25
Mississippi
170.00
0.34
0.27
7.25
Missouri
292.00
0.27
0.28
7.25
Montana
504.00
0.45
0.51
7.25
Nebraska
364.00
0.10
0.25
7.25
Nevada
383.00
0.78
0.61
7.25
New Hampshire
675.00
0.50
0.50
7.25
New Jersey
424.00
0.25
0.25
7.25
New Mexico
447.00
0.37
0.40
7.50
New York
691.00
0.39
0.41
7.25
North Carolina
272.00
0.50
0.43
7.25
North Dakota
477.00
0.36
0.36
7.25
Ohio
434.00
0.25
0.30
7.30
Oklahoma
292.00
0.26
0.31
7.25
Oregon
471.00
0.50
0.65
8.40
Pennsylvania
403.00
0.82
0.64
7.25
Rhode Island
554.00
0.33
0.37
7.40
South Carolina
270.00
0.18
0.18
7.25
South Dakota
539.00
0.65
0.69
7.25
Tennessee
185.00
0.00
0.00
7.25
Texas
244.00
0.00
0.00
7.25
Utah
474.00
0.40
0.42
7.25
Vermont
640.00
0.45
0.54
8.06
Virginia
320.00
0.00
0.00
7.25
Washington
562.00
0.50
0.50
8.55
West Virginia
340.00
0.60
0.54
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
546.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
32
Table 3 (2010). Welfare maximum benefit and implicit taxes for a mother and 2 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
215.00
0.43
0.34
7.25
Alaska
923.00
0.29
0.32
7.75
Arizona
278.00
0.46
0.44
7.25
Arkansas
204.00
0.20
0.16
7.25
California
694.00
0.27
0.34
8.00
Colorado
462.00
0.33
0.33
7.25
Connecticut
560.00
0.00
0.00
8.25
Delaware
416.00
0.00
0.02
7.25
D.C.
428.00
0.23
0.26
8.25
Florida
303.00
0.30
0.34
7.25
Georgia
280.00
0.22
0.31
7.25
Hawaii
610.00
0.26
0.31
7.25
Idaho
309.00
0.44
0.47
7.25
Illinois
432.00
0.25
0.25
8.00
Indiana
288.00
0.25
0.25
7.25
Iowa
426.00
0.34
0.34
7.25
Kansas
429.00
0.33
0.34
7.25
Kentucky
262.00
0.50
0.42
7.25
Louisiana
240.00
0.00
0.00
7.25
Maine
485.00
0.12
0.21
7.50
Maryland
574.00
0.60
0.60
7.25
Massachusetts
633.00
0.51
0.55
8.00
Michigan
492.00
0.48
0.55
7.40
Minnesota
532.00
0.43
0.47
7.25
Mississippi
170.00
0.34
0.27
7.25
Missouri
292.00
0.27
0.28
7.25
Montana
504.00
0.45
0.51
7.25
Nebraska
364.00
0.11
0.25
7.25
Nevada
383.00
0.77
0.61
7.25
New Hampshire
675.00
0.50
0.50
7.25
New Jersey
424.00
0.25
0.25
7.25
New Mexico
447.00
0.37
0.40
7.50
New York
753.00
0.39
0.41
7.25
North Carolina
272.00
0.50
0.43
7.25
North Dakota
477.00
0.36
0.36
7.25
Ohio
434.00
0.25
0.30
7.30
Oklahoma
292.00
0.26
0.31
7.25
Oregon
485.00
0.50
0.67
8.40
Pennsylvania
403.00
0.81
0.64
7.25
Rhode Island
554.00
0.33
0.37
7.40
South Carolina
271.00
0.18
0.18
7.25
South Dakota
555.00
0.66
0.69
7.25
Tennessee
185.00
0.00
0.00
7.25
Texas
260.00
0.00
0.00
7.25
Utah
474.00
0.40
0.42
7.25
Vermont
640.00
0.45
0.54
8.06
Virginia
320.00
0.00
0.00
7.25
Washington
562.00
0.50
0.50
8.55
West Virginia
340.00
0.60
0.54
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
561.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
33
Table 4 (1996). Welfare maximum benefit and implicit taxes for a mother and 3 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
194.00
0.44
0.51
4.38
Alaska
1026.00
0.40
0.44
4.88
Arizona
418.00
0.44
0.55
4.38
Arkansas
247.00
0.44
0.55
4.38
California
707.00
0.44
0.55
4.38
Colorado
432.00
0.37
0.46
4.38
Connecticut
639.00
0.00
0.00
4.39
Delaware
407.00
0.04
0.10
4.57
D.C.
507.00
0.44
0.50
5.38
Florida
364.00
0.44
0.55
4.38
Georgia
330.00
0.00
0.10
4.38
Hawaii
194.00
0.44
0.43
5.25
Idaho
382.00
0.00
0.00
4.38
Illinois
414.00
0.33
0.38
4.38
Indiana
346.00
0.44
0.55
4.38
Iowa
495.00
1.00
1.07
4.68
Kansas
497.00
0.44
0.55
4.38
Kentucky
326.00
0.24
0.30
4.38
Louisiana
234.00
0.44
0.55
4.38
Maine
526.00
0.00
0.10
4.38
Maryland
450.00
0.44
0.55
4.38
Massachusetts
668.00
0.44
0.55
4.38
Michigan
563.00
0.36
0.49
4.38
Minnesota
602.00
0.00
0.05
4.38
Mississippi
144.00
0.00
0.01
4.38
Missouri
342.00
0.44
0.55
4.38
Montana
511.00
0.06
0.18
4.38
Nebraska
435.00
0.44
0.55
4.38
Nevada
408.00
0.44
0.55
4.38
New Hampshire
613.00
0.44
0.55
4.38
New Jersey
488.00
0.39
0.44
5.05
New Mexico
469.00
0.44
0.55
4.38
New York
687.00
0.44
0.55
4.38
North Carolina
297.00
0.22
0.27
4.38
North Dakota
517.00
0.44
0.55
4.38
Ohio
421.00
0.15
0.24
4.38
Oklahoma
380.00
0.44
0.55
4.38
Oregon
565.00
0.44
0.51
4.75
Pennsylvania
497.00
0.44
0.55
4.38
Rhode Island
634.00
0.44
0.53
4.52
South Carolina
241.00
0.17
0.21
4.38
South Dakota
479.00
0.38
0.47
4.38
Tennessee
226.00
0.00
0.00
4.38
Texas
226.00
0.44
0.55
4.38
Utah
498.00
0.36
0.44
4.38
Vermont
676.00
0.44
0.51
4.75
Virginia
347.00
0.44
0.55
4.38
Washington
642.00
0.44
0.49
4.90
West Virginia
312.00
0.44
0.55
4.38
Wisconsin
618.00
0.44
0.55
4.38
Wyoming
390.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
34
Table 4 (1997). Welfare maximum benefit and implicit taxes for a mother and 3 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
194.00
0.53
0.46
4.88
Alaska
1025.00
0.00
0.00
5.38
Arizona
418.00
0.45
0.51
4.88
Arkansas
247.00
0.00
0.00
4.88
California
673.00
0.45
0.50
5.01
Colorado
432.00
0.38
0.43
4.88
Connecticut
639.00
0.00
0.00
4.91
Delaware
407.00
0.05
0.09
5.05
D.C.
463.00
0.45
0.51
5.88
Florida
364.00
0.23
0.29
4.88
Georgia
330.00
0.00
0.11
4.88
Hawaii
687.00
0.16
0.23
5.25
Idaho
382.00
0.00
0.00
4.88
Illinois
414.00
0.33
0.35
4.88
Indiana
346.00
0.45
0.51
4.88
Iowa
495.00
0.40
0.42
4.88
Kansas
497.00
0.45
0.50
4.88
Kentucky
326.00
0.55
0.57
4.88
Louisiana
234.00
0.45
0.51
4.88
Maine
526.00
0.00
0.11
4.88
Maryland
455.00
0.74
0.77
4.88
Massachusetts
668.00
0.45
0.49
5.25
Michigan
563.00
0.36
0.46
4.88
Minnesota
599.00
0.00
0.06
4.88
Mississippi
144.00
0.00
0.02
4.88
Missouri
342.00
0.45
0.51
4.88
Montana
527.00
0.34
0.43
4.88
Nebraska
435.00
0.45
0.51
4.88
Nevada
408.00
1.00
0.96
4.88
New Hampshire
613.00
0.50
0.52
4.88
New Jersey
488.00
0.50
0.50
5.08
New Mexico
469.00
0.30
0.34
4.88
New York
687.00
0.45
0.51
4.88
North Carolina
297.00
0.23
0.25
4.88
North Dakota
517.00
0.45
0.51
4.88
Ohio
421.00
0.16
0.23
4.88
Oklahoma
380.00
0.34
0.38
4.88
Oregon
565.00
0.50
0.50
5.50
Pennsylvania
497.00
0.50
0.52
4.88
Rhode Island
634.00
0.27
0.31
5.15
South Carolina
241.00
0.17
0.19
4.88
South Dakota
479.00
0.38
0.43
4.88
Tennessee
226.00
0.00
0.00
4.88
Texas
226.00
0.45
0.51
4.88
Utah
498.00
0.36
0.40
4.88
Vermont
691.00
0.45
0.50
5.10
Virginia
347.00
0.00
0.00
4.88
Washington
642.00
0.45
0.50
4.98
West Virginia
312.00
0.45
0.51
4.88
Wisconsin
618.00
0.45
0.51
4.88
Wyoming
340.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
35
Table 4 (1998). Welfare maximum benefit and implicit taxes for a mother and 3 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
194.00
0.52
0.43
5.15
Alaska
1025.00
0.00
0.00
5.65
Arizona
418.00
0.53
0.56
5.15
Arkansas
247.00
0.00
0.28
5.15
California
673.00
0.20
0.27
5.65
Colorado
432.00
0.38
0.42
5.15
Connecticut
639.00
0.00
0.00
5.18
Delaware
407.00
0.01
0.06
5.15
D.C.
463.00
0.45
0.52
6.15
Florida
364.00
0.23
0.28
5.15
Georgia
330.00
0.00
0.11
5.15
Hawaii
687.00
0.17
0.23
5.25
Idaho
276.00
0.13
0.21
5.15
Illinois
414.00
0.33
0.34
5.15
Indiana
346.00
0.45
0.49
5.15
Iowa
495.00
0.40
0.40
5.15
Kansas
497.00
0.46
0.48
5.15
Kentucky
326.00
0.55
0.55
5.15
Louisiana
234.00
0.00
0.00
5.15
Maine
526.00
0.00
0.13
5.15
Maryland
468.00
0.74
0.74
5.15
Massachusetts
668.00
0.45
0.49
5.25
Michigan
563.00
0.37
0.45
5.15
Minnesota
621.00
0.40
0.44
5.15
Mississippi
144.00
0.28
0.32
5.15
Missouri
342.00
0.45
0.49
5.15
Montana
542.00
0.35
0.42
5.15
Nebraska
435.00
0.00
0.00
5.15
Nevada
408.00
1.00
0.91
5.15
New Hampshire
613.00
0.50
0.50
5.15
New Jersey
488.00
0.50
0.50
5.15
New Mexico
569.00
0.13
0.20
5.15
New York
687.00
0.42
0.44
5.15
North Carolina
297.00
0.23
0.25
5.15
North Dakota
550.00
0.27
0.30
5.15
Ohio
447.00
0.17
0.22
5.15
Oklahoma
361.00
0.34
0.37
5.15
Oregon
565.00
0.50
0.50
6.00
Pennsylvania
497.00
0.50
0.50
5.15
Rhode Island
634.00
0.27
0.31
5.15
South Carolina
242.00
0.18
0.18
5.15
South Dakota
478.00
0.61
0.64
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
226.00
0.45
0.49
5.15
Utah
528.00
0.37
0.39
5.15
Vermont
691.00
0.45
0.50
5.25
Virginia
347.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
5.15
West Virginia
312.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
36
Table 4 (1999). Welfare maximum benefit and implicit taxes for a mother and 3 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
194.00
0.51
0.43
5.15
Alaska
1025.00
0.00
0.00
5.65
Arizona
418.00
0.54
0.58
5.15
Arkansas
247.00
0.00
0.28
5.15
California
746.00
0.21
0.27
5.75
Colorado
432.00
0.39
0.43
5.15
Connecticut
639.00
0.00
0.00
5.65
Delaware
407.00
0.00
0.02
5.48
D.C.
463.00
0.37
0.41
6.15
Florida
364.00
0.24
0.29
5.15
Georgia
330.00
0.01
0.13
5.15
Hawaii
687.00
0.18
0.24
5.25
Idaho
276.00
0.12
0.21
5.15
Illinois
414.00
0.33
0.34
5.15
Indiana
346.00
0.46
0.51
5.15
Iowa
495.00
0.40
0.41
5.15
Kansas
497.00
0.46
0.50
5.15
Kentucky
326.00
0.55
0.57
5.15
Louisiana
234.00
0.00
0.00
5.15
Maine
581.00
0.00
0.01
5.15
Maryland
481.00
0.65
0.67
5.15
Massachusetts
668.00
0.46
0.50
5.25
Michigan
563.00
0.38
0.46
5.15
Minnesota
621.00
0.40
0.45
5.15
Mississippi
194.00
0.41
0.43
5.15
Missouri
342.00
0.46
0.51
5.15
Montana
564.00
0.36
0.43
5.15
Nebraska
435.00
0.00
0.00
5.15
Nevada
407.00
1.00
0.91
5.15
New Hampshire
613.00
0.50
0.51
5.15
New Jersey
488.00
0.50
0.51
5.15
New Mexico
519.00
0.11
0.18
5.15
New York
687.00
0.42
0.45
5.15
North Carolina
297.00
0.23
0.25
5.15
North Dakota
550.00
0.27
0.31
5.15
Ohio
447.00
0.17
0.23
5.15
Oklahoma
361.00
0.34
0.38
5.15
Oregon
565.00
0.50
0.50
6.50
Pennsylvania
497.00
0.50
0.51
5.15
Rhode Island
634.00
0.28
0.32
5.40
South Carolina
242.00
0.18
0.19
5.15
South Dakota
478.00
0.61
0.66
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
226.00
0.46
0.51
5.15
Utah
528.00
0.37
0.40
5.15
Vermont
706.00
0.46
0.51
5.38
Virginia
347.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
5.70
West Virginia
362.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
37
Table 4 (2000). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
194.00
0.49
0.43
5.15
Alaska
1025.00
0.00
0.00
5.65
Arizona
418.00
0.54
0.60
5.15
Arkansas
247.00
0.00
0.28
5.15
California
746.00
0.22
0.27
5.75
Colorado
432.00
0.39
0.45
5.15
Connecticut
639.00
0.00
0.00
6.15
Delaware
407.00
0.00
0.02
5.78
D.C.
463.00
0.37
0.41
6.15
Florida
364.00
0.25
0.31
5.15
Georgia
330.00
0.04
0.15
5.15
Hawaii
687.00
0.19
0.25
5.25
Idaho
293.00
0.18
0.27
5.15
Illinois
414.00
0.33
0.36
5.15
Indiana
346.00
0.00
0.00
5.15
Iowa
495.00
0.40
0.43
5.15
Kansas
497.00
0.46
0.52
5.15
Kentucky
326.00
0.55
0.59
5.15
Louisiana
284.00
0.00
0.00
5.15
Maine
581.00
0.00
0.03
5.15
Maryland
503.00
0.65
0.69
5.15
Massachusetts
731.00
0.46
0.51
6.00
Michigan
563.00
0.40
0.49
5.15
Minnesota
621.00
0.39
0.45
5.15
Mississippi
194.00
0.42
0.43
5.15
Missouri
342.00
0.26
0.29
5.15
Montana
575.00
0.37
0.46
5.15
Nebraska
435.00
0.00
0.00
5.15
Nevada
407.00
1.00
0.91
5.15
New Hampshire
663.00
0.50
0.53
5.15
New Jersey
488.00
0.50
0.53
5.15
New Mexico
519.00
0.12
0.20
5.15
New York
687.00
0.41
0.46
5.15
North Carolina
297.00
0.50
0.53
5.15
North Dakota
550.00
0.28
0.33
5.15
Ohio
461.00
0.18
0.25
5.15
Oklahoma
361.00
0.35
0.40
5.15
Oregon
565.00
0.50
0.50
6.50
Pennsylvania
497.00
0.50
0.53
5.15
Rhode Island
634.00
0.29
0.33
5.82
South Carolina
247.00
0.18
0.19
5.15
South Dakota
478.00
0.62
0.69
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
241.00
0.00
0.00
5.15
Utah
528.00
0.37
0.42
5.15
Vermont
706.00
0.47
0.52
5.75
Virginia
382.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
6.50
West Virginia
387.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
38
Table 4 (2001). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
194.00
0.48
0.43
5.15
Alaska
1025.00
0.00
0.00
5.65
Arizona
418.00
0.55
0.63
5.15
Arkansas
247.00
0.00
0.28
5.15
California
768.00
0.22
0.29
6.25
Colorado
432.00
0.28
0.31
5.15
Connecticut
639.00
0.00
0.00
6.40
Delaware
407.00
0.00
0.02
6.15
D.C.
463.00
0.20
0.23
6.15
Florida
364.00
0.26
0.32
5.15
Georgia
330.00
0.05
0.17
5.15
Hawaii
687.00
0.20
0.27
5.25
Idaho
293.00
0.19
0.28
5.15
Illinois
414.00
0.33
0.37
5.15
Indiana
346.00
0.00
0.00
5.15
Iowa
495.00
0.40
0.44
5.15
Kansas
497.00
0.47
0.54
5.15
Kentucky
326.00
0.55
0.60
5.15
Louisiana
284.00
0.00
0.00
5.15
Maine
581.00
0.00
0.05
5.15
Maryland
530.00
0.65
0.71
5.15
Massachusetts
731.00
0.47
0.53
6.75
Michigan
563.00
0.41
0.52
5.15
Minnesota
621.00
0.38
0.46
5.15
Mississippi
194.00
0.42
0.43
5.15
Missouri
342.00
0.26
0.30
5.15
Montana
596.00
0.38
0.48
5.15
Nebraska
435.00
0.00
0.00
5.15
Nevada
407.00
1.00
0.91
5.15
New Hampshire
663.00
0.50
0.55
5.15
New Jersey
488.00
0.50
0.55
5.15
New Mexico
469.00
0.13
0.21
5.15
New York
687.00
0.41
0.47
5.15
North Carolina
297.00
0.50
0.55
5.15
North Dakota
573.00
0.37
0.40
5.15
Ohio
461.00
0.19
0.27
5.15
Oklahoma
361.00
0.35
0.41
5.15
Oregon
565.00
0.50
0.50
6.50
Pennsylvania
497.00
0.50
0.55
5.15
Rhode Island
634.00
0.29
0.34
6.15
South Carolina
247.00
0.18
0.19
5.15
South Dakota
478.00
0.62
0.71
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
241.00
0.00
0.00
5.15
Utah
555.00
0.38
0.43
5.15
Vermont
714.00
0.47
0.54
6.25
Virginia
382.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
6.72
West Virginia
512.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
39
Table 4 (2002). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
194.00
0.47
0.43
5.15
Alaska
1025.00
0.00
0.00
5.65
Arizona
418.00
0.55
0.64
5.15
Arkansas
247.00
0.00
0.28
5.15
California
809.00
0.23
0.31
6.75
Colorado
432.00
0.28
0.31
5.15
Connecticut
639.00
0.00
0.00
6.70
Delaware
407.00
0.00
0.00
6.15
D.C.
463.00
0.20
0.23
6.15
Florida
364.00
0.26
0.33
5.15
Georgia
330.00
0.06
0.18
5.15
Hawaii
687.00
0.20
0.25
5.75
Idaho
309.00
0.21
0.31
5.15
Illinois
435.00
0.33
0.37
5.15
Indiana
346.00
0.00
0.00
5.15
Iowa
495.00
0.40
0.44
5.15
Kansas
497.00
0.47
0.54
5.15
Kentucky
326.00
0.55
0.61
5.15
Louisiana
284.00
0.00
0.00
5.15
Maine
611.00
0.00
0.05
5.75
Maryland
570.00
0.65
0.72
5.15
Massachusetts
731.00
0.47
0.53
6.75
Michigan
563.00
0.41
0.53
5.15
Minnesota
621.00
0.38
0.47
5.15
Mississippi
194.00
0.43
0.43
5.15
Missouri
342.00
0.26
0.30
5.15
Montana
611.00
0.39
0.50
5.15
Nebraska
435.00
0.00
0.00
5.15
Nevada
407.00
0.99
0.91
5.15
New Hampshire
688.00
0.50
0.56
5.15
New Jersey
488.00
0.50
0.56
5.15
New Mexico
469.00
0.14
0.22
5.15
New York
687.00
0.39
0.45
5.15
North Carolina
297.00
0.50
0.56
5.15
North Dakota
573.00
0.37
0.41
5.15
Ohio
461.00
0.20
0.28
5.15
Oklahoma
361.00
0.36
0.42
5.15
Oregon
565.00
0.50
0.50
6.50
Pennsylvania
497.00
0.50
0.56
5.15
Rhode Island
634.00
0.30
0.34
6.15
South Carolina
247.00
0.17
0.19
5.15
South Dakota
533.00
0.62
0.73
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
250.00
0.00
0.00
5.15
Utah
555.00
0.38
0.44
5.15
Vermont
723.00
0.48
0.54
6.25
Virginia
382.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
6.90
West Virginia
512.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
40
Table 4 (2003). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
245.00
0.58
0.55
5.15
Alaska
1025.00
0.32
0.38
7.15
Arizona
418.00
0.55
0.65
5.15
Arkansas
247.00
0.00
0.28
5.15
California
839.00
0.23
0.31
6.75
Colorado
432.00
0.28
0.32
5.15
Connecticut
639.00
0.00
0.00
6.90
Delaware
407.00
0.00
0.00
6.15
D.C.
463.00
0.21
0.23
6.15
Florida
364.00
0.26
0.34
5.15
Georgia
330.00
0.07
0.20
5.15
Hawaii
687.00
0.21
0.28
6.25
Idaho
309.00
0.22
0.32
5.15
Illinois
435.00
0.33
0.38
5.15
Indiana
346.00
0.25
0.28
5.15
Iowa
495.00
0.40
0.45
5.15
Kansas
497.00
0.47
0.56
5.15
Kentucky
326.00
0.55
0.63
5.15
Louisiana
284.00
0.00
0.00
5.15
Maine
611.00
0.00
0.09
6.25
Maryland
572.00
0.60
0.68
5.15
Massachusetts
731.00
0.48
0.53
6.75
Michigan
563.00
0.42
0.55
5.15
Minnesota
621.00
0.38
0.48
5.15
Mississippi
194.00
0.43
0.43
5.15
Missouri
342.00
0.26
0.31
5.15
Montana
611.00
0.39
0.52
5.15
Nebraska
435.00
0.22
0.36
5.15
Nevada
407.00
0.96
0.91
5.15
New Hampshire
688.00
0.50
0.57
5.15
New Jersey
488.00
0.50
0.57
5.15
New Mexico
469.00
0.14
1.05
5.15
New York
687.00
0.39
0.46
5.15
North Carolina
297.00
0.50
0.57
5.15
North Dakota
573.00
0.37
0.41
5.15
Ohio
461.00
0.20
0.29
5.15
Oklahoma
361.00
0.36
0.43
5.15
Oregon
565.00
0.50
0.50
6.90
Pennsylvania
497.00
0.50
0.57
5.15
Rhode Island
634.00
0.30
0.34
6.15
South Carolina
248.00
0.16
0.19
5.15
South Dakota
544.00
0.63
0.75
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
256.00
0.00
0.00
5.15
Utah
555.00
0.38
0.45
5.15
Vermont
724.00
0.48
0.54
6.25
Virginia
382.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
7.01
West Virginia
512.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
41
Table 4 (2004). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
245.00
0.56
0.55
5.15
Alaska
1025.00
0.32
0.38
7.15
Arizona
418.00
0.55
0.68
5.15
Arkansas
247.00
0.00
0.28
5.15
California
839.00
0.24
0.31
6.75
Colorado
432.00
0.28
0.33
5.15
Connecticut
639.00
0.00
0.00
7.10
Delaware
407.00
0.00
0.00
6.15
D.C.
463.00
0.21
0.23
6.15
Florida
364.00
0.27
0.36
5.15
Georgia
330.00
0.09
0.22
5.15
Hawaii
687.00
0.22
0.28
6.25
Idaho
309.00
0.23
0.34
5.15
Illinois
435.00
0.33
0.37
5.50
Indiana
346.00
0.25
0.29
5.15
Iowa
495.00
0.40
0.47
5.15
Kansas
497.00
0.48
0.58
5.15
Kentucky
326.00
0.55
0.64
5.15
Louisiana
284.00
0.00
0.00
5.15
Maine
611.00
0.00
0.09
6.25
Maryland
577.00
0.60
0.70
5.15
Massachusetts
731.00
0.48
0.53
6.75
Michigan
563.00
0.43
0.58
5.15
Minnesota
621.00
0.41
0.52
5.15
Mississippi
194.00
0.44
0.43
5.15
Missouri
342.00
0.26
0.32
5.15
Montana
452.00
0.41
0.54
5.15
Nebraska
435.00
0.17
0.32
5.15
Nevada
407.00
0.94
0.91
5.15
New Hampshire
688.00
0.50
0.58
5.15
New Jersey
488.00
0.50
0.58
5.15
New Mexico
469.00
0.15
0.25
5.15
New York
826.00
0.45
0.55
5.15
North Carolina
297.00
0.50
0.58
5.15
North Dakota
573.00
0.37
0.43
5.15
Ohio
461.00
0.21
0.30
5.15
Oklahoma
361.00
0.36
0.45
5.15
Oregon
565.00
0.50
0.50
7.05
Pennsylvania
497.00
0.50
0.58
5.15
Rhode Island
634.00
0.30
0.35
6.75
South Carolina
252.00
0.16
0.19
5.15
South Dakota
553.00
0.64
0.77
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
261.00
0.00
0.00
5.15
Utah
555.00
0.38
0.47
5.15
Vermont
726.00
0.49
0.56
6.75
Virginia
382.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
7.16
West Virginia
512.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
42
Table 4 (2005). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
245.00
0.55
0.55
5.15
Alaska
1025.00
0.32
0.37
7.15
Arizona
418.00
0.56
0.70
5.15
Arkansas
247.00
0.27
0.28
5.15
California
862.00
0.25
0.31
6.75
Colorado
432.00
0.28
0.34
5.15
Connecticut
639.00
0.00
0.00
7.10
Delaware
407.00
0.00
0.00
6.15
D.C.
463.00
0.21
0.24
6.60
Florida
364.00
0.27
0.38
5.15
Georgia
330.00
0.11
0.24
5.15
Hawaii
687.00
0.23
0.28
6.25
Idaho
309.00
0.24
0.37
5.15
Illinois
435.00
0.33
0.33
6.50
Indiana
347.00
0.25
0.30
5.15
Iowa
495.00
0.40
0.48
5.15
Kansas
497.00
0.48
0.60
5.15
Kentucky
326.00
0.55
0.66
5.15
Louisiana
284.00
0.00
0.00
5.15
Maine
611.00
0.00
0.09
6.35
Maryland
583.00
0.60
0.72
5.15
Massachusetts
731.00
0.49
0.53
6.75
Michigan
563.00
0.44
0.60
5.15
Minnesota
621.00
0.41
0.54
5.15
Mississippi
194.00
0.43
0.43
5.15
Missouri
342.00
0.27
0.33
5.15
Montana
452.00
0.41
0.57
5.15
Nebraska
435.00
0.10
0.27
5.15
Nevada
407.00
0.91
0.91
5.15
New Hampshire
688.00
0.50
0.60
5.15
New Jersey
488.00
0.50
0.60
5.15
New Mexico
469.00
0.16
0.27
5.15
New York
826.00
0.44
0.47
6.00
North Carolina
297.00
0.50
0.60
5.15
North Dakota
573.00
0.36
0.44
5.15
Ohio
461.00
0.22
0.32
5.15
Oklahoma
361.00
0.36
0.47
5.15
Oregon
565.00
0.50
0.50
7.05
Pennsylvania
497.00
0.50
0.60
5.15
Rhode Island
634.00
0.31
0.35
6.75
South Carolina
290.00
0.19
0.22
5.15
South Dakota
561.00
0.64
0.80
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
268.00
0.00
0.00
5.15
Utah
555.00
0.39
0.49
5.15
Vermont
726.00
0.50
0.57
7.00
Virginia
382.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
7.35
West Virginia
384.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
340.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
43
Table 4 (2006). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
245.00
0.52
0.55
5.15
Alaska
1025.00
0.31
0.35
7.15
Arizona
418.00
0.53
0.74
5.15
Arkansas
247.00
0.26
0.28
5.15
California
862.00
0.26
0.31
6.75
Colorado
432.00
0.27
0.35
5.15
Connecticut
639.00
0.00
0.00
7.40
Delaware
407.00
0.00
0.00
6.15
D.C.
498.00
0.22
0.25
7.00
Florida
364.00
0.28
0.32
6.40
Georgia
330.00
0.10
0.28
5.15
Hawaii
687.00
0.24
0.29
6.75
Idaho
309.00
0.23
0.39
5.15
Illinois
435.00
0.33
0.33
6.50
Indiana
347.00
0.24
0.32
5.15
Iowa
495.00
0.38
0.50
5.15
Kansas
497.00
0.46
0.63
5.15
Kentucky
326.00
0.53
0.69
5.15
Louisiana
284.00
0.00
0.00
5.15
Maine
611.00
0.02
0.10
6.50
Maryland
592.00
0.60
0.63
6.15
Massachusetts
731.00
0.49
0.53
6.75
Michigan
593.00
0.42
0.65
5.15
Minnesota
621.00
0.42
0.47
6.15
Mississippi
194.00
0.42
0.43
5.15
Missouri
342.00
0.25
0.35
5.15
Montana
532.00
0.40
0.60
5.15
Nebraska
435.00
0.10
0.31
5.15
Nevada
407.00
0.87
0.91
5.15
New Hampshire
688.00
0.48
0.63
5.15
New Jersey
488.00
0.50
0.53
6.15
New Mexico
469.00
0.16
0.29
5.15
New York
826.00
0.43
0.45
6.75
North Carolina
297.00
0.48
0.63
5.15
North Dakota
573.00
0.35
0.46
5.15
Ohio
507.00
0.21
0.35
5.15
Oklahoma
361.00
0.35
0.49
5.15
Oregon
578.00
0.50
0.50
7.50
Pennsylvania
497.00
0.48
0.63
5.15
Rhode Island
634.00
0.32
0.36
7.10
South Carolina
290.00
0.17
0.23
5.15
South Dakota
561.00
0.61
0.84
5.15
Tennessee
226.00
0.00
0.00
5.15
Texas
274.00
0.00
0.00
5.15
Utah
555.00
0.37
0.52
5.15
Vermont
726.00
0.51
0.57
7.25
Virginia
382.00
0.00
0.00
5.15
Washington
642.00
0.50
0.50
7.63
West Virginia
384.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
340.00
0.53
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
44
Table 4 (2007). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
245.00
0.51
0.48
5.85
Alaska
1025.00
0.00
0.00
7.15
Arizona
418.00
0.57
0.59
6.75
Arkansas
247.00
0.26
0.23
6.25
California
862.00
0.26
0.33
7.50
Colorado
432.00
0.28
0.28
6.85
Connecticut
659.00
0.00
0.00
7.65
Delaware
407.00
0.00
0.00
6.65
D.C.
498.00
0.22
0.25
7.00
Florida
364.00
0.29
0.33
6.67
Georgia
330.00
0.14
0.26
5.85
Hawaii
687.00
0.24
0.31
7.25
Idaho
309.00
0.27
0.36
5.85
Illinois
435.00
0.33
0.34
6.50
Indiana
347.00
0.25
0.28
5.85
Iowa
495.00
0.40
0.45
5.85
Kansas
497.00
0.49
0.57
5.85
Kentucky
326.00
0.55
0.62
5.85
Louisiana
284.00
0.00
0.00
5.85
Maine
611.00
0.03
0.12
6.75
Maryland
664.00
0.60
0.65
6.15
Massachusetts
731.00
0.50
0.54
7.50
Michigan
593.00
0.46
0.53
6.95
Minnesota
621.00
0.40
0.49
5.85
Mississippi
194.00
0.41
0.38
5.85
Missouri
342.00
0.27
0.29
6.50
Montana
568.00
0.44
0.55
5.85
Nebraska
435.00
0.00
0.00
5.85
Nevada
448.00
0.94
0.84
6.15
New Hampshire
688.00
0.50
0.57
5.85
New Jersey
488.00
0.25
0.25
7.15
New Mexico
469.00
0.16
0.25
5.85
New York
826.00
0.42
0.45
7.15
North Carolina
297.00
0.50
0.54
6.15
North Dakota
573.00
0.36
0.41
5.85
Ohio
507.00
0.24
0.29
6.85
Oklahoma
361.00
0.25
0.33
5.85
Oregon
578.00
0.50
0.50
7.80
Pennsylvania
497.00
0.50
0.53
6.25
Rhode Island
634.00
0.32
0.37
7.40
South Carolina
290.00
0.18
0.20
5.85
South Dakota
561.00
0.65
0.76
5.85
Tennessee
226.00
0.00
0.00
5.85
Texas
284.00
0.00
0.00
5.85
Utah
555.00
0.40
0.47
5.85
Vermont
726.00
0.51
0.58
7.53
Virginia
382.00
0.00
0.00
5.85
Washington
642.00
0.50
0.50
7.93
West Virginia
384.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
340.00
0.58
0.67
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
45
Table 4 (2008). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
245.00
0.49
0.43
6.55
Alaska
1025.00
0.31
0.33
7.15
Arizona
418.00
0.57
0.60
6.90
Arkansas
247.00
0.24
0.22
6.55
California
862.00
0.28
0.34
8.00
Colorado
432.00
0.28
0.28
7.02
Connecticut
659.00
0.00
0.00
7.65
Delaware
407.00
0.00
0.00
7.15
D.C.
523.00
0.23
0.25
7.00
Florida
364.00
0.30
0.34
6.79
Georgia
330.00
0.17
0.27
6.55
Hawaii
766.00
0.26
0.31
7.25
Idaho
309.00
0.28
0.36
6.55
Illinois
474.00
0.33
0.33
7.50
Indiana
347.00
0.00
0.00
6.55
Iowa
495.00
0.40
0.40
7.25
Kansas
497.00
0.33
0.36
6.55
Kentucky
326.00
0.55
0.57
6.55
Louisiana
284.00
0.00
0.00
6.55
Maine
611.00
0.06
0.13
7.00
Maryland
684.00
0.60
0.64
6.55
Massachusetts
731.00
0.51
0.55
8.00
Michigan
593.00
0.48
0.54
7.15
Minnesota
621.00
0.39
0.46
6.55
Mississippi
194.00
0.38
0.34
6.55
Missouri
342.00
0.27
0.30
6.65
Montana
568.00
0.45
0.54
6.55
Nebraska
435.00
0.00
0.00
6.55
Nevada
448.00
0.89
0.79
6.55
New Hampshire
688.00
0.50
0.53
6.55
New Jersey
488.00
0.25
0.25
7.15
New Mexico
539.00
0.38
0.42
6.55
New York
826.00
0.41
0.43
7.15
North Carolina
297.00
0.50
0.52
6.55
North Dakota
573.00
0.36
0.39
6.55
Ohio
507.00
0.25
0.29
7.00
Oklahoma
361.00
0.26
0.32
6.55
Oregon
578.00
0.50
0.50
7.95
Pennsylvania
497.00
0.50
0.80
7.15
Rhode Island
634.00
0.33
0.37
7.40
South Carolina
318.00
0.19
0.20
6.55
South Dakota
595.00
0.66
0.73
6.55
Tennessee
226.00
0.00
0.00
6.55
Texas
293.00
0.00
0.00
6.55
Utah
555.00
0.40
0.45
6.55
Vermont
726.00
0.45
0.52
7.68
Virginia
382.00
0.00
0.00
6.55
Washington
661.00
0.50
0.50
8.07
West Virginia
384.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
340.00
0.60
0.60
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
46
Table 4 (2009). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
245.00
0.50
0.39
7.25
Alaska
1025.00
0.18
0.24
7.25
Arizona
334.00
0.46
0.48
7.25
Arkansas
247.00
0.25
0.20
7.25
California
828.00
0.27
0.34
8.00
Colorado
432.00
0.28
0.28
7.28
Connecticut
659.00
0.00
0.00
8.00
Delaware
407.00
0.00
0.00
7.25
D.C.
523.00
0.22
0.25
7.55
Florida
364.00
0.30
0.34
7.25
Georgia
330.00
0.16
0.27
7.25
Hawaii
766.00
0.25
0.31
7.25
Idaho
309.00
0.28
0.35
7.25
Illinois
474.00
0.33
0.33
7.75
Indiana
347.00
0.25
0.25
7.25
Iowa
495.00
0.34
0.34
7.25
Kansas
497.00
0.33
0.34
7.25
Kentucky
326.00
0.55
0.52
7.25
Louisiana
284.00
0.00
0.00
7.25
Maine
611.00
0.05
0.14
7.25
Maryland
695.00
0.60
0.60
7.25
Massachusetts
731.00
0.50
0.55
8.00
Michigan
597.00
0.48
0.55
7.40
Minnesota
621.00
0.36
0.42
7.25
Mississippi
194.00
0.39
0.31
7.25
Missouri
342.00
0.27
0.28
7.25
Montana
606.00
0.45
0.51
7.25
Nebraska
435.00
0.01
0.18
7.25
Nevada
448.00
0.91
0.71
7.25
New Hampshire
738.00
0.50
0.50
7.25
New Jersey
488.00
0.25
0.25
7.25
New Mexico
539.00
0.37
0.40
7.50
New York
826.00
0.39
0.41
7.25
North Carolina
297.00
0.50
0.47
7.25
North Dakota
573.00
0.36
0.36
7.25
Ohio
536.00
0.25
0.30
7.30
Oklahoma
361.00
0.26
0.31
7.25
Oregon
578.00
0.50
0.50
8.40
Pennsylvania
497.00
0.50
0.79
7.25
Rhode Island
634.00
0.33
0.37
7.40
South Carolina
326.00
0.18
0.18
7.25
South Dakota
595.00
0.65
0.69
7.25
Tennessee
226.00
0.00
0.00
7.25
Texas
293.00
0.00
0.00
7.25
Utah
555.00
0.40
0.42
7.25
Vermont
726.00
0.45
0.54
8.06
Virginia
382.00
0.00
0.00
7.25
Washington
661.00
0.50
0.50
8.55
West Virginia
384.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
546.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
47
Table 4 (2010). Welfare maximum benefit and implicit taxes for a mother and 3 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
245.00
0.49
0.39
7.25
Alaska
1025.00
0.29
0.32
7.75
Arizona
334.00
0.46
0.48
7.25
Arkansas
247.00
0.25
0.20
7.25
California
828.00
0.27
0.34
8.00
Colorado
561.00
0.33
0.33
7.25
Connecticut
659.00
0.00
0.00
8.25
Delaware
501.00
0.00
0.00
7.25
D.C.
523.00
0.23
0.26
8.25
Florida
364.00
0.30
0.34
7.25
Georgia
330.00
0.17
0.27
7.25
Hawaii
736.00
0.26
0.31
7.25
Idaho
309.00
0.28
0.35
7.25
Illinois
474.00
0.25
0.25
8.00
Indiana
347.00
0.25
0.25
7.25
Iowa
495.00
0.34
0.34
7.25
Kansas
497.00
0.33
0.34
7.25
Kentucky
326.00
0.55
0.52
7.25
Louisiana
284.00
0.00
0.00
7.25
Maine
611.00
0.05
0.16
7.50
Maryland
695.00
0.60
0.60
7.25
Massachusetts
731.00
0.51
0.55
8.00
Michigan
597.00
0.48
0.55
7.40
Minnesota
621.00
0.39
0.44
7.25
Mississippi
194.00
0.39
0.31
7.25
Missouri
342.00
0.27
0.28
7.25
Montana
606.00
0.45
0.51
7.25
Nebraska
435.00
0.02
0.18
7.25
Nevada
448.00
0.90
0.71
7.25
New Hampshire
738.00
0.50
0.50
7.25
New Jersey
488.00
0.25
0.25
7.25
New Mexico
539.00
0.37
0.40
7.50
New York
905.00
0.39
0.41
7.25
North Carolina
297.00
0.50
0.47
7.25
North Dakota
573.00
0.36
0.36
7.25
Ohio
536.00
0.25
0.30
7.30
Oklahoma
361.00
0.26
0.31
7.25
Oregon
595.00
0.50
0.50
8.40
Pennsylvania
497.00
0.50
0.79
7.25
Rhode Island
634.00
0.33
0.37
7.40
South Carolina
326.00
0.18
0.18
7.25
South Dakota
613.00
0.66
0.69
7.25
Tennessee
226.00
0.00
0.00
7.25
Texas
312.00
0.00
0.00
7.25
Utah
555.00
0.40
0.42
7.25
Vermont
726.00
0.45
0.54
8.06
Virginia
382.00
0.00
0.00
7.25
Washington
661.00
0.50
0.50
8.55
West Virginia
384.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
561.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
48
Table 5 (1996). Welfare maximum benefit and implicit taxes for a mother and 4 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
225.00
0.44
0.55
4.38
Alaska
1129.00
0.40
0.44
4.88
Arizona
490.00
0.44
0.55
4.38
Arkansas
286.00
0.44
0.55
4.38
California
806.00
0.44
0.55
4.38
Colorado
513.00
0.38
0.47
4.38
Connecticut
731.00
0.00
0.00
4.39
Delaware
475.00
0.01
0.07
4.57
D.C.
585.00
0.44
0.50
5.38
Florida
426.00
0.44
0.55
4.38
Georgia
378.00
0.00
0.03
4.38
Hawaii
225.00
0.44
0.49
5.25
Idaho
448.00
0.00
0.00
4.38
Illinois
485.00
0.33
0.38
4.38
Indiana
405.00
0.44
0.55
4.38
Iowa
548.00
1.00
1.07
4.68
Kansas
558.00
0.44
0.55
4.38
Kentucky
362.00
0.24
0.30
4.38
Louisiana
277.00
0.44
0.55
4.38
Maine
632.00
0.00
0.01
4.38
Maryland
521.00
0.44
0.55
4.38
Massachusetts
760.00
0.44
0.55
4.38
Michigan
659.00
0.36
0.49
4.38
Minnesota
677.00
0.00
0.00
4.38
Mississippi
168.00
0.00
0.00
4.38
Missouri
388.00
0.44
0.55
4.38
Montana
597.00
0.00
0.12
4.38
Nebraska
506.00
0.44
0.55
4.38
Nevada
468.00
0.44
0.55
4.38
New Hampshire
673.00
0.44
0.55
4.38
New Jersey
522.00
0.32
0.38
5.05
New Mexico
548.00
0.44
0.55
4.38
New York
800.00
0.44
0.55
4.38
North Carolina
324.00
0.22
0.27
4.38
North Dakota
591.00
0.44
0.55
4.38
Ohio
493.00
0.15
0.24
4.38
Oklahoma
445.00
0.44
0.55
4.38
Oregon
660.00
0.44
0.51
4.75
Pennsylvania
589.00
0.44
0.55
4.38
Rhode Island
714.00
0.44
0.53
4.52
South Carolina
282.00
0.17
0.21
4.38
South Dakota
529.00
0.38
0.47
4.38
Tennessee
264.00
0.00
0.00
4.38
Texas
251.00
0.44
0.55
4.38
Utah
567.00
0.36
0.44
4.38
Vermont
762.00
0.44
0.51
4.75
Virginia
410.00
0.44
0.55
4.38
Washington
740.00
0.44
0.49
4.90
West Virginia
360.00
0.44
0.55
4.38
Wisconsin
709.00
0.44
0.55
4.38
Wyoming
450.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
49
Table 5 (1997). Welfare maximum benefit and implicit taxes for a mother and 4 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
225.00
0.61
0.53
4.88
Alaska
1127.00
0.00
0.00
5.38
Arizona
490.00
0.45
0.51
4.88
Arkansas
286.00
0.00
0.00
4.88
California
767.00
0.45
0.50
5.01
Colorado
513.00
0.38
0.43
4.88
Connecticut
731.00
0.00
0.00
4.91
Delaware
475.00
0.01
0.07
5.05
D.C.
533.00
0.45
0.51
5.88
Florida
426.00
0.23
0.29
4.88
Georgia
378.00
0.00
0.05
4.88
Hawaii
805.00
0.16
0.23
5.25
Idaho
448.00
0.00
0.00
4.88
Illinois
485.00
0.33
0.35
4.88
Indiana
405.00
0.45
0.51
4.88
Iowa
548.00
0.40
0.42
4.88
Kansas
558.00
0.45
0.50
4.88
Kentucky
362.00
0.55
0.57
4.88
Louisiana
277.00
0.45
0.51
4.88
Maine
632.00
0.00
0.02
4.88
Maryland
527.00
0.74
0.77
4.88
Massachusetts
760.00
0.45
0.49
5.25
Michigan
659.00
0.36
0.46
4.88
Minnesota
674.00
0.00
0.00
4.88
Mississippi
168.00
0.00
0.00
4.88
Missouri
388.00
0.45
0.51
4.88
Montana
615.00
0.34
0.43
4.88
Nebraska
506.00
0.45
0.51
4.88
Nevada
468.00
1.00
1.04
4.88
New Hampshire
673.00
0.50
0.52
4.88
New Jersey
552.00
0.50
0.50
5.08
New Mexico
548.00
0.30
0.34
4.88
New York
800.00
0.45
0.51
4.88
North Carolina
324.00
0.23
0.25
4.88
North Dakota
591.00
0.45
0.51
4.88
Ohio
493.00
0.16
0.23
4.88
Oklahoma
445.00
0.34
0.38
4.88
Oregon
660.00
0.50
0.50
5.50
Pennsylvania
589.00
0.50
0.52
4.88
Rhode Island
714.00
0.27
0.31
5.15
South Carolina
282.00
0.17
0.19
4.88
South Dakota
529.00
0.38
0.43
4.88
Tennessee
264.00
0.00
0.00
4.88
Texas
251.00
0.45
0.51
4.88
Utah
567.00
0.36
0.40
4.88
Vermont
779.00
0.45
0.50
5.10
Virginia
410.00
0.00
0.00
4.88
Washington
740.00
0.45
0.50
4.98
West Virginia
360.00
0.45
0.51
4.88
Wisconsin
709.00
0.45
0.51
4.88
Wyoming
360.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
50
Table 5 (1998). Welfare maximum benefit and implicit taxes for a mother and 4 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
225.00
0.60
0.50
5.15
Alaska
1127.00
0.00
0.00
5.65
Arizona
490.00
0.53
0.56
5.15
Arkansas
286.00
0.00
0.32
5.15
California
767.00
0.20
0.27
5.65
Colorado
513.00
0.38
0.42
5.15
Connecticut
731.00
0.00
0.00
5.18
Delaware
475.00
0.00
0.03
5.15
D.C.
533.00
0.45
0.52
6.15
Florida
426.00
0.23
0.28
5.15
Georgia
378.00
0.00
0.06
5.15
Hawaii
805.00
0.17
0.23
5.25
Idaho
276.00
0.00
0.04
5.15
Illinois
485.00
0.33
0.34
5.15
Indiana
405.00
0.45
0.49
5.15
Iowa
548.00
0.40
0.40
5.15
Kansas
558.00
0.46
0.48
5.15
Kentucky
362.00
0.55
0.55
5.15
Louisiana
277.00
0.00
0.00
5.15
Maine
632.00
0.00
0.04
5.15
Maryland
542.00
0.74
0.74
5.15
Massachusetts
760.00
0.45
0.49
5.25
Michigan
659.00
0.37
0.45
5.15
Minnesota
697.00
0.37
0.41
5.15
Mississippi
168.00
0.22
0.28
5.15
Missouri
388.00
0.45
0.49
5.15
Montana
633.00
0.35
0.42
5.15
Nebraska
506.00
0.00
0.00
5.15
Nevada
468.00
1.00
1.01
5.15
New Hampshire
673.00
0.50
0.50
5.15
New Jersey
552.00
0.50
0.50
5.15
New Mexico
648.00
0.13
0.20
5.15
New York
800.00
0.42
0.44
5.15
North Carolina
324.00
0.23
0.25
5.15
North Dakota
643.00
0.24
0.28
5.15
Ohio
523.00
0.17
0.22
5.15
Oklahoma
422.00
0.34
0.37
5.15
Oregon
660.00
0.50
0.50
6.00
Pennsylvania
589.00
0.50
0.50
5.15
Rhode Island
714.00
0.27
0.31
5.15
South Carolina
284.00
0.18
0.18
5.15
South Dakota
528.00
0.61
0.64
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
251.00
0.45
0.49
5.15
Utah
601.00
0.37
0.39
5.15
Vermont
779.00
0.45
0.50
5.25
Virginia
410.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
5.15
West Virginia
360.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
51
Table 5 (1999). Welfare maximum benefit and implicit taxes for a mother and 4 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
225.00
0.59
0.50
5.15
Alaska
1127.00
0.00
0.00
5.65
Arizona
490.00
0.54
0.58
5.15
Arkansas
286.00
0.00
0.32
5.15
California
849.00
0.21
0.27
5.75
Colorado
513.00
0.39
0.43
5.15
Connecticut
731.00
0.00
0.00
5.65
Delaware
475.00
0.00
0.00
5.48
D.C.
533.00
0.37
0.41
6.15
Florida
426.00
0.24
0.29
5.15
Georgia
378.00
0.00
0.07
5.15
Hawaii
805.00
0.18
0.24
5.25
Idaho
276.00
0.00
0.03
5.15
Illinois
485.00
0.33
0.34
5.15
Indiana
405.00
0.46
0.51
5.15
Iowa
548.00
0.40
0.41
5.15
Kansas
558.00
0.46
0.50
5.15
Kentucky
362.00
0.55
0.56
5.15
Louisiana
277.00
0.00
0.00
5.15
Maine
698.00
0.00
0.00
5.15
Maryland
557.00
0.65
0.67
5.15
Massachusetts
760.00
0.46
0.50
5.25
Michigan
659.00
0.38
0.46
5.15
Minnesota
697.00
0.37
0.42
5.15
Mississippi
218.00
0.36
0.41
5.15
Missouri
388.00
0.46
0.51
5.15
Montana
659.00
0.36
0.43
5.15
Nebraska
506.00
0.00
0.00
5.15
Nevada
466.00
1.00
1.03
5.15
New Hampshire
673.00
0.50
0.51
5.15
New Jersey
552.00
0.50
0.51
5.15
New Mexico
598.00
0.11
0.18
5.15
New York
800.00
0.42
0.45
5.15
North Carolina
324.00
0.23
0.25
5.15
North Dakota
643.00
0.24
0.28
5.15
Ohio
523.00
0.17
0.23
5.15
Oklahoma
422.00
0.34
0.38
5.15
Oregon
660.00
0.50
0.50
6.50
Pennsylvania
589.00
0.50
0.51
5.15
Rhode Island
714.00
0.28
0.32
5.40
South Carolina
284.00
0.18
0.19
5.15
South Dakota
528.00
0.61
0.66
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
251.00
0.46
0.51
5.15
Utah
601.00
0.37
0.40
5.15
Vermont
795.00
0.46
0.51
5.38
Virginia
410.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
5.70
West Virginia
410.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
52
Table 5 (2000). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
225.00
0.57
0.50
5.15
Alaska
1127.00
0.00
0.00
5.65
Arizona
490.00
0.54
0.60
5.15
Arkansas
286.00
0.00
0.32
5.15
California
849.00
0.22
0.27
5.75
Colorado
513.00
0.39
0.45
5.15
Connecticut
731.00
0.00
0.00
6.15
Delaware
475.00
0.00
0.00
5.78
D.C.
533.00
0.37
0.41
6.15
Florida
426.00
0.25
0.31
5.15
Georgia
378.00
0.00
0.09
5.15
Hawaii
805.00
0.19
0.25
5.25
Idaho
293.00
0.00
0.09
5.15
Illinois
485.00
0.33
0.36
5.15
Indiana
405.00
0.00
0.00
5.15
Iowa
548.00
0.40
0.43
5.15
Kansas
558.00
0.46
0.52
5.15
Kentucky
362.00
0.55
0.59
5.15
Louisiana
327.00
0.00
0.00
5.15
Maine
698.00
0.00
0.00
5.15
Maryland
583.00
0.65
0.69
5.15
Massachusetts
832.00
0.46
0.51
6.00
Michigan
659.00
0.40
0.49
5.15
Minnesota
697.00
0.35
0.42
5.15
Mississippi
218.00
0.37
0.43
5.15
Missouri
388.00
0.26
0.29
5.15
Montana
674.00
0.37
0.46
5.15
Nebraska
506.00
0.00
0.00
5.15
Nevada
466.00
1.00
1.04
5.15
New Hampshire
723.00
0.50
0.53
5.15
New Jersey
552.00
0.50
0.53
5.15
New Mexico
598.00
0.12
0.20
5.15
New York
800.00
0.41
0.46
5.15
North Carolina
324.00
0.50
0.53
5.15
North Dakota
643.00
0.25
0.30
5.15
Ohio
539.00
0.18
0.25
5.15
Oklahoma
422.00
0.35
0.40
5.15
Oregon
660.00
0.50
0.50
6.50
Pennsylvania
589.00
0.50
0.53
5.15
Rhode Island
714.00
0.29
0.33
5.82
South Carolina
289.00
0.18
0.19
5.15
South Dakota
528.00
0.62
0.69
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
268.00
0.00
0.00
5.15
Utah
601.00
0.37
0.42
5.15
Vermont
795.00
0.47
0.52
5.75
Virginia
451.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
6.50
West Virginia
435.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
53
Table 5 (2001). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
225.00
0.55
0.50
5.15
Alaska
1127.00
0.00
0.00
5.65
Arizona
490.00
0.55
0.63
5.15
Arkansas
286.00
0.00
0.32
5.15
California
874.00
0.22
0.29
6.25
Colorado
513.00
0.28
0.31
5.15
Connecticut
731.00
0.00
0.00
6.40
Delaware
475.00
0.00
0.00
6.15
D.C.
533.00
0.20
0.23
6.15
Florida
426.00
0.26
0.32
5.15
Georgia
378.00
0.00
0.11
5.15
Hawaii
805.00
0.20
0.27
5.25
Idaho
293.00
0.00
0.11
5.15
Illinois
485.00
0.33
0.37
5.15
Indiana
405.00
0.00
0.00
5.15
Iowa
548.00
0.40
0.44
5.15
Kansas
558.00
0.47
0.54
5.15
Kentucky
362.00
0.55
0.60
5.15
Louisiana
327.00
0.00
0.00
5.15
Maine
698.00
0.00
0.00
5.15
Maryland
614.00
0.65
0.71
5.15
Massachusetts
832.00
0.47
0.53
6.75
Michigan
659.00
0.41
0.52
5.15
Minnesota
697.00
0.35
0.43
5.15
Mississippi
218.00
0.37
0.45
5.15
Missouri
388.00
0.26
0.30
5.15
Montana
698.00
0.38
0.48
5.15
Nebraska
506.00
0.00
0.00
5.15
Nevada
466.00
1.00
1.04
5.15
New Hampshire
723.00
0.50
0.55
5.15
New Jersey
552.00
0.50
0.55
5.15
New Mexico
548.00
0.13
0.21
5.15
New York
800.00
0.41
0.47
5.15
North Carolina
324.00
0.50
0.55
5.15
North Dakota
670.00
0.37
0.40
5.15
Ohio
539.00
0.19
0.27
5.15
Oklahoma
422.00
0.35
0.41
5.15
Oregon
660.00
0.50
0.50
6.50
Pennsylvania
589.00
0.50
0.55
5.15
Rhode Island
714.00
0.29
0.34
6.15
South Carolina
289.00
0.18
0.19
5.15
South Dakota
528.00
0.62
0.71
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
268.00
0.00
0.00
5.15
Utah
632.00
0.38
0.43
5.15
Vermont
802.00
0.47
0.54
6.25
Virginia
451.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
6.72
West Virginia
560.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
54
Table 5 (2002). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
225.00
0.54
0.50
5.15
Alaska
1127.00
0.00
0.00
5.65
Arizona
490.00
0.55
0.64
5.15
Arkansas
286.00
0.00
0.32
5.15
California
920.00
0.23
0.31
6.75
Colorado
513.00
0.28
0.31
5.15
Connecticut
731.00
0.00
0.00
6.70
Delaware
475.00
0.00
0.00
6.15
D.C.
533.00
0.20
0.23
6.15
Florida
426.00
0.26
0.33
5.15
Georgia
378.00
0.00
0.13
5.15
Hawaii
805.00
0.20
0.25
5.75
Idaho
309.00
0.02
0.13
5.15
Illinois
509.00
0.33
0.37
5.15
Indiana
405.00
0.00
0.00
5.15
Iowa
548.00
0.40
0.44
5.15
Kansas
558.00
0.47
0.54
5.15
Kentucky
362.00
0.55
0.61
5.15
Louisiana
327.00
0.00
0.00
5.15
Maine
733.00
0.00
0.00
5.75
Maryland
660.00
0.65
0.72
5.15
Massachusetts
832.00
0.47
0.53
6.75
Michigan
659.00
0.41
0.53
5.15
Minnesota
697.00
0.35
0.44
5.15
Mississippi
218.00
0.38
0.46
5.15
Missouri
388.00
0.26
0.30
5.15
Montana
715.00
0.39
0.50
5.15
Nebraska
506.00
0.00
0.00
5.15
Nevada
466.00
1.00
1.04
5.15
New Hampshire
748.00
0.50
0.56
5.15
New Jersey
552.00
0.50
0.56
5.15
New Mexico
548.00
0.14
0.22
5.15
New York
800.00
0.39
0.45
5.15
North Carolina
324.00
0.50
0.56
5.15
North Dakota
670.00
0.37
0.41
5.15
Ohio
539.00
0.20
0.28
5.15
Oklahoma
422.00
0.36
0.42
5.15
Oregon
660.00
0.50
0.50
6.50
Pennsylvania
589.00
0.50
0.56
5.15
Rhode Island
714.00
0.30
0.34
6.15
South Carolina
289.00
0.17
0.19
5.15
South Dakota
584.00
0.62
0.73
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
278.00
0.00
0.00
5.15
Utah
632.00
0.38
0.44
5.15
Vermont
813.00
0.48
0.54
6.25
Virginia
451.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
6.90
West Virginia
560.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
55
Table 5 (2003). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
275.00
0.65
0.62
5.15
Alaska
1127.00
0.32
0.38
7.15
Arizona
490.00
0.55
0.65
5.15
Arkansas
286.00
0.00
0.32
5.15
California
954.00
0.23
0.31
6.75
Colorado
513.00
0.28
0.32
5.15
Connecticut
731.00
0.00
0.00
6.90
Delaware
475.00
0.00
0.00
6.15
D.C.
533.00
0.21
0.23
6.15
Florida
426.00
0.26
0.34
5.15
Georgia
378.00
0.01
0.14
5.15
Hawaii
805.00
0.21
0.28
6.25
Idaho
309.00
0.04
0.15
5.15
Illinois
509.00
0.33
0.38
5.15
Indiana
405.00
0.25
0.28
5.15
Iowa
548.00
0.40
0.45
5.15
Kansas
558.00
0.47
0.56
5.15
Kentucky
362.00
0.55
0.62
5.15
Louisiana
327.00
0.00
0.00
5.15
Maine
733.00
0.00
0.02
6.25
Maryland
662.00
0.60
0.68
5.15
Massachusetts
832.00
0.48
0.53
6.75
Michigan
659.00
0.42
0.55
5.15
Minnesota
697.00
0.35
0.45
5.15
Mississippi
218.00
0.38
0.47
5.15
Missouri
388.00
0.26
0.31
5.15
Montana
715.00
0.39
0.52
5.15
Nebraska
506.00
0.17
0.31
5.15
Nevada
466.00
1.00
1.04
5.15
New Hampshire
748.00
0.50
0.57
5.15
New Jersey
552.00
0.50
0.57
5.15
New Mexico
548.00
0.14
0.23
5.15
New York
800.00
0.39
0.46
5.15
North Carolina
324.00
0.50
0.57
5.15
North Dakota
670.00
0.37
0.41
5.15
Ohio
539.00
0.20
0.29
5.15
Oklahoma
422.00
0.36
0.43
5.15
Oregon
660.00
0.50
0.50
6.90
Pennsylvania
589.00
0.50
0.57
5.15
Rhode Island
714.00
0.30
0.34
6.15
South Carolina
290.00
0.16
0.19
5.15
South Dakota
596.00
0.63
0.75
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
284.00
0.00
0.00
5.15
Utah
632.00
0.38
0.45
5.15
Vermont
815.00
0.48
0.54
6.25
Virginia
451.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
7.01
West Virginia
560.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
56
Table 5 (2004). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
275.00
0.63
0.62
5.15
Alaska
1127.00
0.32
0.38
7.15
Arizona
490.00
0.55
0.68
5.15
Arkansas
286.00
0.00
0.32
5.15
California
954.00
0.24
0.31
6.75
Colorado
513.00
0.28
0.33
5.15
Connecticut
731.00
0.00
0.00
7.10
Delaware
475.00
0.00
0.00
6.15
D.C.
533.00
0.21
0.23
6.15
Florida
426.00
0.27
0.36
5.15
Georgia
378.00
0.03
0.16
5.15
Hawaii
805.00
0.22
0.28
6.25
Idaho
309.00
0.05
0.17
5.15
Illinois
509.00
0.33
0.37
5.50
Indiana
405.00
0.25
0.29
5.15
Iowa
548.00
0.40
0.47
5.15
Kansas
558.00
0.48
0.58
5.15
Kentucky
362.00
0.55
0.64
5.15
Louisiana
327.00
0.00
0.00
5.15
Maine
733.00
0.00
0.02
6.25
Maryland
668.00
0.60
0.70
5.15
Massachusetts
832.00
0.48
0.53
6.75
Michigan
659.00
0.43
0.58
5.15
Minnesota
697.00
0.38
0.49
5.15
Mississippi
218.00
0.39
0.49
5.15
Missouri
388.00
0.26
0.32
5.15
Montana
530.00
0.41
0.54
5.15
Nebraska
506.00
0.11
0.26
5.15
Nevada
466.00
1.00
1.04
5.15
New Hampshire
748.00
0.50
0.58
5.15
New Jersey
552.00
0.50
0.58
5.15
New Mexico
548.00
0.15
0.25
5.15
New York
965.00
0.45
0.55
5.15
North Carolina
324.00
0.50
0.58
5.15
North Dakota
670.00
0.37
0.43
5.15
Ohio
539.00
0.21
0.30
5.15
Oklahoma
422.00
0.36
0.45
5.15
Oregon
660.00
0.50
0.50
7.05
Pennsylvania
589.00
0.50
0.58
5.15
Rhode Island
714.00
0.30
0.35
6.75
South Carolina
295.00
0.16
0.19
5.15
South Dakota
606.00
0.64
0.77
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
290.00
0.00
0.00
5.15
Utah
632.00
0.38
0.47
5.15
Vermont
817.00
0.49
0.56
6.75
Virginia
451.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
7.16
West Virginia
560.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
57
Table 5 (2005). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
275.00
0.61
0.62
5.15
Alaska
1127.00
0.32
0.36
7.15
Arizona
490.00
0.56
0.70
5.15
Arkansas
286.00
0.32
0.32
5.15
California
980.00
0.25
0.31
6.75
Colorado
513.00
0.28
0.34
5.15
Connecticut
731.00
0.00
0.00
7.10
Delaware
475.00
0.00
0.00
6.15
D.C.
533.00
0.21
0.24
6.60
Florida
426.00
0.27
0.38
5.15
Georgia
378.00
0.05
0.19
5.15
Hawaii
805.00
0.23
0.28
6.25
Idaho
309.00
0.07
0.19
5.15
Illinois
509.00
0.33
0.33
6.50
Indiana
405.00
0.25
0.30
5.15
Iowa
548.00
0.40
0.48
5.15
Kansas
558.00
0.48
0.60
5.15
Kentucky
362.00
0.55
0.66
5.15
Louisiana
327.00
0.00
0.00
5.15
Maine
733.00
0.00
0.03
6.35
Maryland
675.00
0.60
0.72
5.15
Massachusetts
832.00
0.49
0.53
6.75
Michigan
659.00
0.44
0.60
5.15
Minnesota
697.00
0.37
0.51
5.15
Mississippi
218.00
0.39
0.49
5.15
Missouri
388.00
0.27
0.33
5.15
Montana
530.00
0.41
0.57
5.15
Nebraska
506.00
0.04
0.20
5.15
Nevada
466.00
1.00
1.04
5.15
New Hampshire
748.00
0.50
0.60
5.15
New Jersey
552.00
0.50
0.60
5.15
New Mexico
548.00
0.16
0.27
5.15
New York
965.00
0.44
0.47
6.00
North Carolina
324.00
0.50
0.60
5.15
North Dakota
670.00
0.36
0.44
5.15
Ohio
539.00
0.22
0.32
5.15
Oklahoma
422.00
0.36
0.47
5.15
Oregon
660.00
0.50
0.50
7.05
Pennsylvania
589.00
0.50
0.60
5.15
Rhode Island
714.00
0.31
0.35
6.75
South Carolina
339.00
0.19
0.22
5.15
South Dakota
614.00
0.64
0.80
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
298.00
0.00
0.00
5.15
Utah
632.00
0.39
0.49
5.15
Vermont
817.00
0.50
0.57
7.00
Virginia
451.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
7.35
West Virginia
420.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
58
Table 5 (2006). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
275.00
0.59
0.62
5.15
Alaska
1127.00
0.31
0.35
7.15
Arizona
490.00
0.53
0.74
5.15
Arkansas
286.00
0.31
0.32
5.15
California
980.00
0.26
0.31
6.75
Colorado
513.00
0.27
0.35
5.15
Connecticut
731.00
0.00
0.00
7.40
Delaware
475.00
0.00
0.00
6.15
D.C.
573.00
0.22
0.25
7.00
Florida
426.00
0.28
0.32
6.40
Georgia
378.00
0.05
0.22
5.15
Hawaii
805.00
0.24
0.29
6.75
Idaho
309.00
0.06
0.22
5.15
Illinois
509.00
0.33
0.33
6.50
Indiana
405.00
0.24
0.31
5.15
Iowa
548.00
0.38
0.50
5.15
Kansas
558.00
0.46
0.63
5.15
Kentucky
362.00
0.53
0.69
5.15
Louisiana
327.00
0.00
0.00
5.15
Maine
733.00
0.00
0.04
6.50
Maryland
686.00
0.60
0.63
6.15
Massachusetts
832.00
0.49
0.53
6.75
Michigan
689.00
0.42
0.65
5.15
Minnesota
697.00
0.39
0.45
6.15
Mississippi
218.00
0.37
0.49
5.15
Missouri
388.00
0.25
0.35
5.15
Montana
622.00
0.40
0.60
5.15
Nebraska
506.00
0.03
0.24
5.15
Nevada
467.00
0.96
1.05
5.15
New Hampshire
748.00
0.48
0.63
5.15
New Jersey
552.00
0.50
0.53
6.15
New Mexico
548.00
0.16
0.29
5.15
New York
965.00
0.43
0.45
6.75
North Carolina
324.00
0.48
0.63
5.15
North Dakota
670.00
0.35
0.46
5.15
Ohio
593.00
0.21
0.35
5.15
Oklahoma
422.00
0.35
0.49
5.15
Oregon
675.00
0.50
0.50
7.50
Pennsylvania
589.00
0.48
0.63
5.15
Rhode Island
714.00
0.32
0.36
7.10
South Carolina
339.00
0.17
0.23
5.15
South Dakota
614.00
0.61
0.84
5.15
Tennessee
264.00
0.00
0.00
5.15
Texas
305.00
0.00
0.00
5.15
Utah
632.00
0.37
0.52
5.15
Vermont
817.00
0.51
0.57
7.25
Virginia
451.00
0.00
0.00
5.15
Washington
740.00
0.50
0.50
7.63
West Virginia
420.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
360.00
0.53
0.81
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
59
Table 5 (2007). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
275.00
0.58
0.54
5.85
Alaska
1127.00
0.00
0.00
7.15
Arizona
490.00
0.57
0.59
6.75
Arkansas
286.00
0.30
0.26
6.25
California
980.00
0.26
0.33
7.50
Colorado
513.00
0.28
0.28
6.85
Connecticut
754.00
0.00
0.00
7.65
Delaware
475.00
0.00
0.00
6.65
D.C.
573.00
0.22
0.25
7.00
Florida
426.00
0.29
0.33
6.67
Georgia
378.00
0.09
0.21
5.85
Hawaii
805.00
0.24
0.31
7.25
Idaho
309.00
0.10
0.21
5.85
Illinois
509.00
0.33
0.34
6.50
Indiana
405.00
0.25
0.28
5.85
Iowa
548.00
0.40
0.45
5.85
Kansas
558.00
0.49
0.57
5.85
Kentucky
362.00
0.55
0.62
5.85
Louisiana
327.00
0.00
0.00
5.85
Maine
733.00
0.00
0.06
6.75
Maryland
769.00
0.60
0.65
6.15
Massachusetts
832.00
0.50
0.54
7.50
Michigan
689.00
0.46
0.53
6.95
Minnesota
697.00
0.37
0.46
5.85
Mississippi
218.00
0.41
0.43
5.85
Missouri
388.00
0.27
0.29
6.50
Montana
664.00
0.44
0.55
5.85
Nebraska
506.00
0.00
0.00
5.85
Nevada
513.00
1.00
0.96
6.15
New Hampshire
748.00
0.50
0.57
5.85
New Jersey
552.00
0.25
0.25
7.15
New Mexico
548.00
0.16
0.25
5.85
New York
965.00
0.42
0.45
7.15
North Carolina
324.00
0.50
0.54
6.15
North Dakota
670.00
0.36
0.41
5.85
Ohio
593.00
0.24
0.29
6.85
Oklahoma
422.00
0.25
0.33
5.85
Oregon
675.00
0.50
0.50
7.80
Pennsylvania
589.00
0.50
0.53
6.25
Rhode Island
714.00
0.32
0.37
7.40
South Carolina
339.00
0.18
0.20
5.85
South Dakota
614.00
0.65
0.76
5.85
Tennessee
264.00
0.00
0.00
5.85
Texas
316.00
0.00
0.00
5.85
Utah
632.00
0.40
0.47
5.85
Vermont
817.00
0.51
0.58
7.53
Virginia
451.00
0.00
0.00
5.85
Washington
740.00
0.50
0.50
7.93
West Virginia
420.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
360.00
0.58
0.71
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
60
Table 5 (2008). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
275.00
0.55
0.48
6.55
Alaska
1127.00
0.31
0.33
7.15
Arizona
490.00
0.57
0.60
6.90
Arkansas
286.00
0.28
0.25
6.55
California
980.00
0.28
0.34
8.00
Colorado
513.00
0.28
0.28
7.02
Connecticut
754.00
0.00
0.00
7.65
Delaware
475.00
0.00
0.00
7.15
D.C.
602.00
0.23
0.25
7.00
Florida
426.00
0.30
0.34
6.79
Georgia
378.00
0.12
0.23
6.55
Hawaii
897.00
0.26
0.31
7.25
Idaho
309.00
0.13
0.22
6.55
Illinois
555.00
0.33
0.33
7.50
Indiana
405.00
0.00
0.00
6.55
Iowa
548.00
0.40
0.40
7.25
Kansas
558.00
0.33
0.36
6.55
Kentucky
362.00
0.55
0.59
6.55
Louisiana
327.00
0.00
0.00
6.55
Maine
733.00
0.00
0.07
7.00
Maryland
792.00
0.60
0.64
6.55
Massachusetts
832.00
0.51
0.55
8.00
Michigan
689.00
0.48
0.54
7.15
Minnesota
697.00
0.36
0.43
6.55
Mississippi
218.00
0.42
0.38
6.55
Missouri
388.00
0.27
0.30
6.65
Montana
664.00
0.45
0.54
6.55
Nebraska
506.00
0.00
0.00
6.55
Nevada
513.00
1.00
0.90
6.55
New Hampshire
748.00
0.50
0.53
6.55
New Jersey
552.00
0.25
0.25
7.15
New Mexico
630.00
0.38
0.42
6.55
New York
965.00
0.41
0.43
7.15
North Carolina
324.00
0.50
0.53
6.55
North Dakota
670.00
0.36
0.39
6.55
Ohio
593.00
0.25
0.29
7.00
Oklahoma
422.00
0.26
0.32
6.55
Oregon
675.00
0.50
0.50
7.95
Pennsylvania
589.00
0.50
0.50
7.15
Rhode Island
714.00
0.33
0.37
7.40
South Carolina
371.00
0.18
0.20
6.55
South Dakota
651.00
0.66
0.73
6.55
Tennessee
264.00
0.00
0.00
6.55
Texas
325.00
0.00
0.00
6.55
Utah
632.00
0.40
0.45
6.55
Vermont
817.00
0.45
0.52
7.68
Virginia
451.00
0.00
0.00
6.55
Washington
762.00
0.50
0.50
8.07
West Virginia
420.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
360.00
0.60
0.63
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
61
Table 5 (2009). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
275.00
0.56
0.44
7.25
Alaska
1127.00
0.17
0.23
7.25
Arizona
392.00
0.46
0.48
7.25
Arkansas
286.00
0.29
0.23
7.25
California
941.00
0.27
0.34
8.00
Colorado
513.00
0.28
0.28
7.28
Connecticut
754.00
0.00
0.00
8.00
Delaware
475.00
0.00
0.00
7.25
D.C.
602.00
0.22
0.25
7.55
Florida
426.00
0.30
0.34
7.25
Georgia
378.00
0.11
0.23
7.25
Hawaii
897.00
0.25
0.31
7.25
Idaho
309.00
0.12
0.22
7.25
Illinois
555.00
0.33
0.33
7.75
Indiana
405.00
0.25
0.25
7.25
Iowa
548.00
0.34
0.34
7.25
Kansas
558.00
0.33
0.34
7.25
Kentucky
362.00
0.55
0.55
7.25
Louisiana
327.00
0.00
0.00
7.25
Maine
733.00
0.00
0.09
7.25
Maryland
805.00
0.60
0.60
7.25
Massachusetts
832.00
0.50
0.55
8.00
Michigan
694.00
0.48
0.55
7.40
Minnesota
697.00
0.33
0.39
7.25
Mississippi
218.00
0.41
0.35
7.25
Missouri
388.00
0.27
0.28
7.25
Montana
709.00
0.45
0.51
7.25
Nebraska
506.00
0.00
0.12
7.25
Nevada
513.00
1.00
0.82
7.25
New Hampshire
798.00
0.50
0.50
7.25
New Jersey
552.00
0.25
0.25
7.25
New Mexico
630.00
0.37
0.40
7.50
New York
965.00
0.39
0.41
7.25
North Carolina
324.00
0.50
0.50
7.25
North Dakota
670.00
0.36
0.36
7.25
Ohio
627.00
0.25
0.30
7.30
Oklahoma
422.00
0.26
0.31
7.25
Oregon
675.00
0.50
0.50
8.40
Pennsylvania
589.00
0.50
0.50
7.25
Rhode Island
714.00
0.33
0.37
7.40
South Carolina
381.00
0.18
0.18
7.25
South Dakota
651.00
0.65
0.69
7.25
Tennessee
264.00
0.00
0.00
7.25
Texas
325.00
0.00
0.00
7.25
Utah
632.00
0.40
0.42
7.25
Vermont
817.00
0.45
0.54
8.06
Virginia
451.00
0.00
0.00
7.25
Washington
762.00
0.50
0.50
8.55
West Virginia
420.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
578.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
62
Table 5 (2010). Welfare maximum benefit and implicit taxes for a mother and 4 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
275.00
0.55
0.44
7.25
Alaska
1127.00
0.29
0.32
7.75
Arizona
392.00
0.46
0.48
7.25
Arkansas
286.00
0.29
0.23
7.25
California
941.00
0.27
0.34
8.00
Colorado
665.00
0.33
0.33
7.25
Connecticut
754.00
0.00
0.00
8.25
Delaware
584.00
0.00
0.00
7.25
D.C.
602.00
0.23
0.26
8.25
Florida
426.00
0.30
0.34
7.25
Georgia
378.00
0.12
0.23
7.25
Hawaii
861.00
0.26
0.31
7.25
Idaho
309.00
0.12
0.22
7.25
Illinois
555.00
0.25
0.25
8.00
Indiana
405.00
0.25
0.25
7.25
Iowa
548.00
0.34
0.34
7.25
Kansas
558.00
0.33
0.34
7.25
Kentucky
362.00
0.55
0.55
7.25
Louisiana
327.00
0.00
0.00
7.25
Maine
733.00
0.00
0.10
7.50
Maryland
805.00
0.60
0.60
7.25
Massachusetts
832.00
0.51
0.55
8.00
Michigan
694.00
0.48
0.55
7.40
Minnesota
697.00
0.35
0.41
7.25
Mississippi
218.00
0.41
0.35
7.25
Missouri
388.00
0.27
0.28
7.25
Montana
709.00
0.45
0.51
7.25
Nebraska
506.00
0.00
0.12
7.25
Nevada
513.00
1.00
0.82
7.25
New Hampshire
798.00
0.50
0.50
7.25
New Jersey
552.00
0.25
0.25
7.25
New Mexico
630.00
0.37
0.40
7.50
New York
1063.00
0.39
0.41
7.25
North Carolina
324.00
0.50
0.50
7.25
North Dakota
670.00
0.36
0.36
7.25
Ohio
627.00
0.25
0.30
7.30
Oklahoma
422.00
0.26
0.31
7.25
Oregon
695.00
0.50
0.50
8.40
Pennsylvania
589.00
0.50
0.50
7.25
Rhode Island
714.00
0.33
0.37
7.40
South Carolina
382.00
0.18
0.18
7.25
South Dakota
671.00
0.66
0.69
7.25
Tennessee
264.00
0.00
0.00
7.25
Texas
347.00
0.00
0.00
7.25
Utah
632.00
0.40
0.42
7.25
Vermont
817.00
0.45
0.54
8.06
Virginia
451.00
0.00
0.00
7.25
Washington
762.00
0.50
0.50
8.55
West Virginia
420.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
594.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
63
Table 6 (1996). Welfare maximum benefit and implicit taxes for a mother and 5 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
252.00
0.44
0.55
4.38
Alaska
1231.00
0.40
0.44
4.88
Arizona
561.00
0.44
0.55
4.38
Arkansas
331.00
0.44
0.55
4.38
California
905.00
0.44
0.55
4.38
Colorado
591.00
0.38
0.47
4.38
Connecticut
827.00
0.00
0.00
4.39
Delaware
544.00
0.00
0.04
4.57
D.C.
688.00
0.44
0.50
5.38
Florida
487.00
0.44
0.55
4.38
Georgia
410.00
0.00
0.00
4.38
Hawaii
252.00
0.44
0.49
5.25
Idaho
513.00
0.00
0.00
4.38
Illinois
545.00
0.33
0.38
4.38
Indiana
464.00
0.45
0.55
4.38
Iowa
610.00
1.00
1.07
4.68
Kansas
619.00
0.44
0.55
4.38
Kentucky
398.00
0.24
0.30
4.38
Louisiana
316.00
0.44
0.55
4.38
Maine
739.00
0.00
0.00
4.38
Maryland
573.00
0.44
0.55
4.38
Massachusetts
854.00
0.44
0.55
4.38
Michigan
792.00
0.36
0.49
4.38
Minnesota
749.00
0.00
0.00
4.38
Mississippi
192.00
0.00
0.00
4.38
Missouri
431.00
0.44
0.55
4.38
Montana
684.00
0.00
0.06
4.38
Nebraska
577.00
0.44
0.55
4.38
Nevada
528.00
0.44
0.55
4.38
New Hampshire
754.00
0.44
0.55
4.38
New Jersey
616.00
0.42
0.47
5.05
New Mexico
627.00
0.44
0.55
4.38
New York
884.00
0.44
0.55
4.38
North Carolina
349.00
0.22
0.27
4.38
North Dakota
653.00
0.44
0.55
4.38
Ohio
549.00
0.15
0.24
4.38
Oklahoma
509.00
0.44
0.55
4.38
Oregon
755.00
0.44
0.51
4.75
Pennsylvania
670.00
0.44
0.55
4.38
Rhode Island
794.00
0.44
0.53
4.52
South Carolina
322.00
0.17
0.21
4.38
South Dakota
578.00
0.38
0.47
4.38
Tennessee
305.00
0.00
0.00
4.38
Texas
288.00
0.44
0.55
4.38
Utah
625.00
0.36
0.44
4.38
Vermont
818.00
0.44
0.51
4.75
Virginia
435.00
0.38
0.49
4.38
Washington
841.00
0.44
0.49
4.90
West Virginia
413.00
0.44
0.55
4.38
Wisconsin
766.00
0.44
0.55
4.38
Wyoming
510.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
64
Table 6 (1997). Welfare maximum benefit and implicit taxes for a mother and 5 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
252.00
0.68
0.60
4.88
Alaska
1229.00
0.00
0.00
5.38
Arizona
561.00
0.45
0.51
4.88
Arkansas
331.00
0.00
0.00
4.88
California
861.00
0.45
0.50
5.01
Colorado
591.00
0.38
0.43
4.88
Connecticut
827.00
0.00
0.00
4.91
Delaware
544.00
0.00
0.04
5.05
D.C.
627.00
0.45
0.51
5.88
Florida
487.00
0.23
0.29
4.88
Georgia
410.00
0.00
0.01
4.88
Hawaii
922.00
0.16
0.23
5.25
Idaho
513.00
0.00
0.00
4.88
Illinois
545.00
0.33
0.35
4.88
Indiana
464.00
0.45
0.51
4.88
Iowa
610.00
0.40
0.42
4.88
Kansas
619.00
0.45
0.50
4.88
Kentucky
398.00
0.55
0.57
4.88
Louisiana
316.00
0.45
0.51
4.88
Maine
739.00
0.00
0.00
4.88
Maryland
579.00
0.74
0.77
4.88
Massachusetts
854.00
0.45
0.49
5.25
Michigan
792.00
0.36
0.46
4.88
Minnesota
745.00
0.00
0.00
4.88
Mississippi
192.00
0.00
0.00
4.88
Missouri
431.00
0.45
0.51
4.88
Montana
703.00
0.34
0.43
4.88
Nebraska
577.00
0.45
0.51
4.88
Nevada
528.00
1.00
1.04
4.88
New Hampshire
754.00
0.50
0.52
4.88
New Jersey
616.00
0.50
0.50
5.08
New Mexico
627.00
0.30
0.34
4.88
New York
884.00
0.45
0.51
4.88
North Carolina
349.00
0.23
0.25
4.88
North Dakota
653.00
0.45
0.51
4.88
Ohio
549.00
0.16
0.23
4.88
Oklahoma
509.00
0.34
0.38
4.88
Oregon
755.00
0.50
0.50
5.50
Pennsylvania
670.00
0.50
0.52
4.88
Rhode Island
794.00
0.27
0.31
5.15
South Carolina
322.00
0.17
0.19
4.88
South Dakota
578.00
0.38
0.43
4.88
Tennessee
305.00
0.00
0.00
4.88
Texas
288.00
0.45
0.51
4.88
Utah
625.00
0.36
0.40
4.88
Vermont
836.00
0.45
0.50
5.10
Virginia
435.00
0.00
0.00
4.88
Washington
841.00
0.45
0.50
4.98
West Virginia
413.00
0.45
0.51
4.88
Wisconsin
766.00
0.45
0.51
4.88
Wyoming
360.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
65
Table 6 (1998). Welfare maximum benefit and implicit taxes for a mother and 5 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
252.00
0.67
0.56
5.15
Alaska
1229.00
0.00
0.00
5.65
Arizona
561.00
0.53
0.56
5.15
Arkansas
331.00
0.00
0.37
5.15
California
861.00
0.20
0.27
5.65
Colorado
591.00
0.38
0.42
5.15
Connecticut
827.00
0.00
0.00
5.18
Delaware
544.00
0.00
0.01
5.15
D.C.
627.00
0.45
0.52
6.15
Florida
487.00
0.23
0.28
5.15
Georgia
410.00
0.00
0.02
5.15
Hawaii
922.00
0.17
0.23
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
545.00
0.33
0.34
5.15
Indiana
464.00
0.45
0.49
5.15
Iowa
610.00
0.40
0.40
5.15
Kansas
619.00
0.46
0.48
5.15
Kentucky
398.00
0.55
0.55
5.15
Louisiana
316.00
0.00
0.00
5.15
Maine
739.00
0.00
0.00
5.15
Maryland
596.00
0.74
0.74
5.15
Massachusetts
854.00
0.45
0.49
5.25
Michigan
792.00
0.37
0.45
5.15
Minnesota
773.00
0.33
0.38
5.15
Mississippi
192.00
0.16
0.24
5.15
Missouri
431.00
0.45
0.49
5.15
Montana
725.00
0.35
0.42
5.15
Nebraska
577.00
0.00
0.00
5.15
Nevada
528.00
1.00
1.01
5.15
New Hampshire
754.00
0.50
0.50
5.15
New Jersey
616.00
0.50
0.50
5.15
New Mexico
727.00
0.13
0.20
5.15
New York
884.00
0.42
0.44
5.15
North Carolina
349.00
0.23
0.25
5.15
North Dakota
736.00
0.21
0.25
5.15
Ohio
582.00
0.17
0.22
5.15
Oklahoma
483.00
0.34
0.37
5.15
Oregon
755.00
0.50
0.50
6.00
Pennsylvania
670.00
0.50
0.50
5.15
Rhode Island
794.00
0.27
0.31
5.15
South Carolina
325.00
0.18
0.18
5.15
South Dakota
578.00
0.61
0.64
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
288.00
0.45
0.49
5.15
Utah
663.00
0.37
0.39
5.15
Vermont
836.00
0.45
0.50
5.25
Virginia
435.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
5.15
West Virginia
413.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
66
Table 6 (1999). Welfare maximum benefit and implicit taxes for a mother and 5 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
252.00
0.66
0.56
5.15
Alaska
1229.00
0.00
0.00
5.65
Arizona
561.00
0.54
0.58
5.15
Arkansas
331.00
0.00
0.37
5.15
California
953.00
0.21
0.27
5.75
Colorado
591.00
0.39
0.43
5.15
Connecticut
827.00
0.00
0.00
5.65
Delaware
544.00
0.00
0.00
5.48
D.C.
627.00
0.37
0.41
6.15
Florida
487.00
0.24
0.29
5.15
Georgia
410.00
0.00
0.03
5.15
Hawaii
922.00
0.18
0.24
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
545.00
0.33
0.34
5.15
Indiana
464.00
0.46
0.51
5.15
Iowa
610.00
0.40
0.41
5.15
Kansas
619.00
0.46
0.50
5.15
Kentucky
398.00
0.55
0.56
5.15
Louisiana
316.00
0.00
0.00
5.15
Maine
815.00
0.00
0.00
5.15
Maryland
613.00
0.65
0.67
5.15
Massachusetts
854.00
0.46
0.50
5.25
Michigan
792.00
0.38
0.46
5.15
Minnesota
773.00
0.33
0.39
5.15
Mississippi
242.00
0.30
0.36
5.15
Missouri
431.00
0.46
0.51
5.15
Montana
754.00
0.36
0.43
5.15
Nebraska
577.00
0.00
0.00
5.15
Nevada
525.00
1.00
1.03
5.15
New Hampshire
754.00
0.50
0.51
5.15
New Jersey
616.00
0.50
0.51
5.15
New Mexico
677.00
0.11
0.18
5.15
New York
884.00
0.42
0.45
5.15
North Carolina
349.00
0.23
0.25
5.15
North Dakota
736.00
0.21
0.26
5.15
Ohio
582.00
0.17
0.23
5.15
Oklahoma
483.00
0.34
0.38
5.15
Oregon
755.00
0.50
0.50
6.50
Pennsylvania
670.00
0.50
0.51
5.15
Rhode Island
794.00
0.28
0.32
5.40
South Carolina
325.00
0.18
0.19
5.15
South Dakota
578.00
0.61
0.66
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
288.00
0.46
0.51
5.15
Utah
663.00
0.37
0.40
5.15
Vermont
854.00
0.46
0.51
5.38
Virginia
435.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
5.70
West Virginia
463.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
67
Table 6 (2000). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
252.00
0.64
0.56
5.15
Alaska
1229.00
0.00
0.00
5.65
Arizona
561.00
0.54
0.60
5.15
Arkansas
331.00
0.00
0.37
5.15
California
953.00
0.22
0.27
5.75
Colorado
591.00
0.39
0.45
5.15
Connecticut
827.00
0.00
0.00
6.15
Delaware
544.00
0.00
0.00
5.78
D.C.
627.00
0.37
0.41
6.15
Florida
487.00
0.25
0.31
5.15
Georgia
410.00
0.00
0.06
5.15
Hawaii
922.00
0.19
0.25
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
545.00
0.33
0.36
5.15
Indiana
464.00
0.00
0.00
5.15
Iowa
610.00
0.40
0.43
5.15
Kansas
619.00
0.46
0.52
5.15
Kentucky
398.00
0.55
0.58
5.15
Louisiana
366.00
0.00
0.00
5.15
Maine
815.00
0.00
0.00
5.15
Maryland
641.00
0.65
0.69
5.15
Massachusetts
936.00
0.46
0.51
6.00
Michigan
792.00
0.40
0.49
5.15
Minnesota
773.00
0.32
0.39
5.15
Mississippi
242.00
0.31
0.39
5.15
Missouri
431.00
0.26
0.29
5.15
Montana
771.00
0.37
0.46
5.15
Nebraska
577.00
0.00
0.00
5.15
Nevada
524.00
1.00
1.07
5.15
New Hampshire
804.00
0.50
0.53
5.15
New Jersey
616.00
0.50
0.53
5.15
New Mexico
677.00
0.12
0.20
5.15
New York
884.00
0.41
0.46
5.15
North Carolina
349.00
0.50
0.53
5.15
North Dakota
736.00
0.22
0.28
5.15
Ohio
600.00
0.18
0.25
5.15
Oklahoma
483.00
0.35
0.40
5.15
Oregon
755.00
0.50
0.50
6.50
Pennsylvania
670.00
0.50
0.53
5.15
Rhode Island
794.00
0.29
0.33
5.82
South Carolina
331.00
0.18
0.19
5.15
South Dakota
578.00
0.62
0.69
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
308.00
0.00
0.00
5.15
Utah
663.00
0.37
0.42
5.15
Vermont
854.00
0.47
0.52
5.75
Virginia
479.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
6.50
West Virginia
488.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
68
Table 6 (2001). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
252.00
0.62
0.56
5.15
Alaska
1229.00
0.00
0.00
5.65
Arizona
561.00
0.55
0.63
5.15
Arkansas
331.00
0.00
0.37
5.15
California
981.00
0.22
0.29
6.25
Colorado
591.00
0.28
0.31
5.15
Connecticut
827.00
0.00
0.00
6.40
Delaware
544.00
0.00
0.00
6.15
D.C.
627.00
0.20
0.23
6.15
Florida
487.00
0.26
0.32
5.15
Georgia
410.00
0.00
0.08
5.15
Hawaii
922.00
0.20
0.27
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
545.00
0.33
0.37
5.15
Indiana
464.00
0.00
0.00
5.15
Iowa
610.00
0.40
0.44
5.15
Kansas
619.00
0.47
0.54
5.15
Kentucky
398.00
0.55
0.60
5.15
Louisiana
366.00
0.00
0.00
5.15
Maine
815.00
0.00
0.00
5.15
Maryland
675.00
0.65
0.71
5.15
Massachusetts
936.00
0.47
0.53
6.75
Michigan
792.00
0.41
0.52
5.15
Minnesota
773.00
0.31
0.40
5.15
Mississippi
242.00
0.32
0.40
5.15
Missouri
431.00
0.26
0.30
5.15
Montana
800.00
0.38
0.48
5.15
Nebraska
577.00
0.00
0.00
5.15
Nevada
524.00
1.00
1.10
5.15
New Hampshire
804.00
0.50
0.55
5.15
New Jersey
616.00
0.50
0.55
5.15
New Mexico
627.00
0.13
0.21
5.15
New York
884.00
0.41
0.47
5.15
North Carolina
349.00
0.50
0.55
5.15
North Dakota
767.00
0.37
0.40
5.15
Ohio
600.00
0.19
0.27
5.15
Oklahoma
483.00
0.35
0.41
5.15
Oregon
755.00
0.50
0.50
6.50
Pennsylvania
670.00
0.50
0.55
5.15
Rhode Island
794.00
0.29
0.34
6.15
South Carolina
331.00
0.18
0.19
5.15
South Dakota
578.00
0.62
0.71
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
308.00
0.00
0.00
5.15
Utah
696.00
0.38
0.43
5.15
Vermont
862.00
0.47
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
6.72
West Virginia
613.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
69
Table 6 (2002). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
252.00
0.61
0.56
5.15
Alaska
1229.00
0.00
0.00
5.65
Arizona
561.00
0.55
0.64
5.15
Arkansas
331.00
0.00
0.37
5.15
California
1033.00
0.23
0.31
6.75
Colorado
591.00
0.28
0.31
5.15
Connecticut
827.00
0.00
0.00
6.70
Delaware
544.00
0.00
0.00
6.15
D.C.
627.00
0.20
0.23
6.15
Florida
487.00
0.26
0.33
5.15
Georgia
410.00
0.00
0.09
5.15
Hawaii
922.00
0.20
0.25
5.75
Idaho
309.00
0.00
0.00
5.15
Illinois
572.00
0.33
0.37
5.15
Indiana
464.00
0.00
0.00
5.15
Iowa
610.00
0.40
0.44
5.15
Kansas
619.00
0.47
0.54
5.15
Kentucky
398.00
0.55
0.61
5.15
Louisiana
366.00
0.00
0.00
5.15
Maine
856.00
0.00
0.00
5.75
Maryland
726.00
0.65
0.72
5.15
Massachusetts
936.00
0.47
0.53
6.75
Michigan
792.00
0.41
0.53
5.15
Minnesota
773.00
0.31
0.40
5.15
Mississippi
242.00
0.32
0.41
5.15
Missouri
431.00
0.26
0.30
5.15
Montana
819.00
0.39
0.50
5.15
Nebraska
577.00
0.00
0.00
5.15
Nevada
525.00
1.00
1.11
5.15
New Hampshire
829.00
0.50
0.56
5.15
New Jersey
616.00
0.50
0.56
5.15
New Mexico
627.00
0.14
0.22
5.15
New York
884.00
0.39
0.45
5.15
North Carolina
349.00
0.50
0.56
5.15
North Dakota
767.00
0.37
0.41
5.15
Ohio
600.00
0.20
0.28
5.15
Oklahoma
483.00
0.36
0.42
5.15
Oregon
755.00
0.50
0.50
6.50
Pennsylvania
670.00
0.50
0.56
5.15
Rhode Island
794.00
0.30
0.34
6.15
South Carolina
332.00
0.17
0.19
5.15
South Dakota
636.00
0.62
0.73
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
319.00
0.00
0.00
5.15
Utah
696.00
0.38
0.44
5.15
Vermont
874.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
6.90
West Virginia
613.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
70
Table 6 (2003). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
305.00
0.72
0.68
5.15
Alaska
1229.00
0.32
0.38
7.15
Arizona
561.00
0.55
0.65
5.15
Arkansas
331.00
0.00
0.37
5.15
California
1072.00
0.23
0.31
6.75
Colorado
591.00
0.28
0.32
5.15
Connecticut
827.00
0.00
0.00
6.90
Delaware
544.00
0.00
0.00
6.15
D.C.
627.00
0.21
0.23
6.15
Florida
487.00
0.26
0.34
5.15
Georgia
410.00
0.00
0.11
5.15
Hawaii
922.00
0.21
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
572.00
0.33
0.38
5.15
Indiana
463.00
0.25
0.28
5.15
Iowa
610.00
0.40
0.45
5.15
Kansas
619.00
0.47
0.56
5.15
Kentucky
398.00
0.55
0.62
5.15
Louisiana
366.00
0.00
0.00
5.15
Maine
856.00
0.00
0.00
6.25
Maryland
728.00
0.60
0.68
5.15
Massachusetts
936.00
0.48
0.53
6.75
Michigan
792.00
0.42
0.55
5.15
Minnesota
773.00
0.31
0.41
5.15
Mississippi
242.00
0.33
0.43
5.15
Missouri
431.00
0.26
0.31
5.15
Montana
819.00
0.39
0.52
5.15
Nebraska
577.00
0.11
0.26
5.15
Nevada
525.00
1.00
1.13
5.15
New Hampshire
829.00
0.50
0.57
5.15
New Jersey
616.00
0.50
0.57
5.15
New Mexico
627.00
0.14
0.23
5.15
New York
884.00
0.39
0.46
5.15
North Carolina
349.00
0.50
0.57
5.15
North Dakota
767.00
0.37
0.41
5.15
Ohio
600.00
0.20
0.29
5.15
Oklahoma
483.00
0.36
0.43
5.15
Oregon
755.00
0.50
0.50
6.90
Pennsylvania
670.00
0.50
0.57
5.15
Rhode Island
794.00
0.30
0.34
6.15
South Carolina
332.00
0.16
0.19
5.15
South Dakota
649.00
0.63
0.75
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
327.00
0.00
0.00
5.15
Utah
696.00
0.38
0.45
5.15
Vermont
876.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
7.01
West Virginia
613.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
71
Table 6 (2004). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
305.00
0.70
0.68
5.15
Alaska
1229.00
0.32
0.38
7.15
Arizona
561.00
0.55
0.68
5.15
Arkansas
331.00
0.00
0.37
5.15
California
1072.00
0.24
0.31
6.75
Colorado
591.00
0.28
0.33
5.15
Connecticut
827.00
0.00
0.00
7.10
Delaware
544.00
0.00
0.00
6.15
D.C.
627.00
0.21
0.23
6.15
Florida
487.00
0.27
0.36
5.15
Georgia
410.00
0.00
0.13
5.15
Hawaii
922.00
0.22
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
572.00
0.33
0.37
5.50
Indiana
463.00
0.25
0.29
5.15
Iowa
610.00
0.40
0.47
5.15
Kansas
619.00
0.48
0.58
5.15
Kentucky
398.00
0.55
0.64
5.15
Louisiana
366.00
0.00
0.00
5.15
Maine
856.00
0.00
0.00
6.25
Maryland
735.00
0.60
0.70
5.15
Massachusetts
936.00
0.48
0.53
6.75
Michigan
792.00
0.43
0.58
5.15
Minnesota
773.00
0.34
0.45
5.15
Mississippi
242.00
0.34
0.45
5.15
Missouri
431.00
0.26
0.32
5.15
Montana
607.00
0.41
0.54
5.15
Nebraska
577.00
0.05
0.21
5.15
Nevada
525.00
1.00
1.17
5.15
New Hampshire
829.00
0.50
0.58
5.15
New Jersey
616.00
0.50
0.58
5.15
New Mexico
627.00
0.15
0.25
5.15
New York
1059.00
0.45
0.55
5.15
North Carolina
349.00
0.50
0.58
5.15
North Dakota
767.00
0.37
0.43
5.15
Ohio
600.00
0.21
0.30
5.15
Oklahoma
483.00
0.36
0.45
5.15
Oregon
755.00
0.50
0.50
7.05
Pennsylvania
670.00
0.50
0.58
5.15
Rhode Island
794.00
0.30
0.35
6.75
South Carolina
338.00
0.16
0.19
5.15
South Dakota
659.00
0.64
0.77
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
333.00
0.00
0.00
5.15
Utah
696.00
0.38
0.47
5.15
Vermont
879.00
0.49
0.56
6.75
Virginia
479.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
7.16
West Virginia
613.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
72
Table 6 (2005). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
305.00
0.68
0.68
5.15
Alaska
1229.00
0.31
0.36
7.15
Arizona
561.00
0.56
0.70
5.15
Arkansas
331.00
0.37
0.37
5.15
California
1101.00
0.25
0.31
6.75
Colorado
591.00
0.28
0.34
5.15
Connecticut
827.00
0.00
0.00
7.10
Delaware
544.00
0.00
0.00
6.15
D.C.
627.00
0.21
0.24
6.60
Florida
487.00
0.27
0.38
5.15
Georgia
410.00
0.02
0.15
5.15
Hawaii
922.00
0.23
0.28
6.25
Idaho
309.00
0.00
0.01
5.15
Illinois
572.00
0.33
0.33
6.50
Indiana
464.00
0.25
0.30
5.15
Iowa
610.00
0.40
0.48
5.15
Kansas
619.00
0.48
0.60
5.15
Kentucky
398.00
0.55
0.66
5.15
Louisiana
366.00
0.00
0.00
5.15
Maine
856.00
0.00
0.00
6.35
Maryland
743.00
0.60
0.72
5.15
Massachusetts
936.00
0.49
0.53
6.75
Michigan
792.00
0.44
0.60
5.15
Minnesota
773.00
0.34
0.47
5.15
Mississippi
242.00
0.34
0.47
5.15
Missouri
431.00
0.27
0.33
5.15
Montana
607.00
0.41
0.57
5.15
Nebraska
577.00
0.00
0.13
5.15
Nevada
525.00
1.00
1.18
5.15
New Hampshire
829.00
0.50
0.60
5.15
New Jersey
616.00
0.50
0.60
5.15
New Mexico
627.00
0.16
0.27
5.15
New York
1059.00
0.44
0.47
6.00
North Carolina
349.00
0.50
0.60
5.15
North Dakota
767.00
0.36
0.44
5.15
Ohio
600.00
0.22
0.32
5.15
Oklahoma
483.00
0.36
0.47
5.15
Oregon
755.00
0.50
0.50
7.05
Pennsylvania
670.00
0.50
0.60
5.15
Rhode Island
794.00
0.31
0.35
6.75
South Carolina
388.00
0.19
0.22
5.15
South Dakota
668.00
0.64
0.80
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
342.00
0.00
0.00
5.15
Utah
696.00
0.39
0.49
5.15
Vermont
879.00
0.50
0.57
7.00
Virginia
479.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
7.35
West Virginia
460.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
360.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
73
Table 6 (2006). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
305.00
0.65
0.68
5.15
Alaska
1229.00
0.31
0.35
7.15
Arizona
561.00
0.53
0.74
5.15
Arkansas
331.00
0.35
0.37
5.15
California
1101.00
0.26
0.31
6.75
Colorado
591.00
0.27
0.35
5.15
Connecticut
827.00
0.00
0.00
7.40
Delaware
544.00
0.00
0.00
6.15
D.C.
674.00
0.22
0.25
7.00
Florida
487.00
0.28
0.32
6.40
Georgia
410.00
0.01
0.19
5.15
Hawaii
922.00
0.24
0.29
6.75
Idaho
309.00
0.00
0.04
5.15
Illinois
572.00
0.33
0.33
6.50
Indiana
464.00
0.24
0.32
5.15
Iowa
610.00
0.38
0.50
5.15
Kansas
619.00
0.46
0.63
5.15
Kentucky
398.00
0.52
0.69
5.15
Louisiana
366.00
0.00
0.00
5.15
Maine
856.00
0.00
0.00
6.50
Maryland
755.00
0.60
0.63
6.15
Massachusetts
936.00
0.49
0.53
6.75
Michigan
822.00
0.42
0.65
5.15
Minnesota
773.00
0.35
0.41
6.15
Mississippi
242.00
0.33
0.50
5.15
Missouri
431.00
0.25
0.35
5.15
Montana
711.00
0.40
0.60
5.15
Nebraska
577.00
0.00
0.17
5.15
Nevada
526.00
0.96
1.18
5.15
New Hampshire
829.00
0.48
0.63
5.15
New Jersey
616.00
0.50
0.53
6.15
New Mexico
627.00
0.16
0.29
5.15
New York
1059.00
0.43
0.45
6.75
North Carolina
349.00
0.48
0.63
5.15
North Dakota
767.00
0.35
0.46
5.15
Ohio
660.00
0.21
0.35
5.15
Oklahoma
483.00
0.35
0.49
5.15
Oregon
773.00
0.50
0.50
7.50
Pennsylvania
670.00
0.48
0.63
5.15
Rhode Island
794.00
0.32
0.36
7.10
South Carolina
387.00
0.17
0.22
5.15
South Dakota
668.00
0.61
0.84
5.15
Tennessee
305.00
0.00
0.00
5.15
Texas
350.00
0.00
0.00
5.15
Utah
696.00
0.37
0.52
5.15
Vermont
879.00
0.51
0.57
7.25
Virginia
479.00
0.00
0.00
5.15
Washington
841.00
0.50
0.50
7.63
West Virginia
460.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
360.00
0.53
0.81
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
74
Table 6 (2007). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
305.00
0.64
0.60
5.85
Alaska
1229.00
0.00
0.00
7.15
Arizona
561.00
0.57
0.59
6.75
Arkansas
331.00
0.35
0.30
6.25
California
1101.00
0.26
0.33
7.50
Colorado
591.00
0.28
0.28
6.85
Connecticut
853.00
0.00
0.00
7.65
Delaware
544.00
0.00
0.00
6.65
D.C.
674.00
0.22
0.25
7.00
Florida
487.00
0.29
0.33
6.67
Georgia
410.00
0.06
0.18
5.85
Hawaii
922.00
0.24
0.31
7.25
Idaho
309.00
0.00
0.05
5.85
Illinois
572.00
0.33
0.34
6.50
Indiana
464.00
0.25
0.28
5.85
Iowa
610.00
0.40
0.45
5.85
Kansas
619.00
0.49
0.57
5.85
Kentucky
398.00
0.55
0.62
5.85
Louisiana
366.00
0.00
0.00
5.85
Maine
856.00
0.00
0.00
6.75
Maryland
846.00
0.60
0.65
6.15
Massachusetts
936.00
0.50
0.54
7.50
Michigan
822.00
0.46
0.53
6.95
Minnesota
773.00
0.33
0.43
5.85
Mississippi
242.00
0.36
0.45
5.85
Missouri
431.00
0.27
0.29
6.50
Montana
759.00
0.44
0.55
5.85
Nebraska
577.00
0.00
0.00
5.85
Nevada
578.00
1.00
1.08
6.15
New Hampshire
829.00
0.50
0.57
5.85
New Jersey
616.00
0.25
0.25
7.15
New Mexico
627.00
0.16
0.25
5.85
New York
1059.00
0.42
0.44
7.15
North Carolina
349.00
0.50
0.54
6.15
North Dakota
767.00
0.36
0.41
5.85
Ohio
660.00
0.24
0.29
6.85
Oklahoma
483.00
0.25
0.33
5.85
Oregon
773.00
0.50
0.50
7.80
Pennsylvania
670.00
0.50
0.53
6.25
Rhode Island
794.00
0.32
0.37
7.40
South Carolina
387.00
0.18
0.20
5.85
South Dakota
668.00
0.65
0.76
5.85
Tennessee
305.00
0.00
0.00
5.85
Texas
363.00
0.00
0.00
5.85
Utah
696.00
0.40
0.47
5.85
Vermont
879.00
0.51
0.58
7.53
Virginia
479.00
0.00
0.00
5.85
Washington
841.00
0.50
0.50
7.93
West Virginia
460.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
360.00
0.58
0.71
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
75
Table 6 (2008). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
305.00
0.60
0.54
6.55
Alaska
1229.00
0.30
0.33
7.15
Arizona
561.00
0.57
0.60
6.90
Arkansas
331.00
0.33
0.29
6.55
California
1101.00
0.28
0.34
8.00
Colorado
591.00
0.28
0.28
7.02
Connecticut
853.00
0.00
0.00
7.65
Delaware
544.00
0.00
0.00
7.15
D.C.
708.00
0.23
0.25
7.00
Florida
487.00
0.30
0.34
6.79
Georgia
410.00
0.09
0.20
6.55
Hawaii
1027.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.08
6.55
Illinois
623.00
0.33
0.33
7.50
Indiana
464.00
0.00
0.00
6.55
Iowa
610.00
0.40
0.40
7.25
Kansas
619.00
0.33
0.36
6.55
Kentucky
398.00
0.55
0.59
6.55
Louisiana
366.00
0.00
0.00
6.55
Maine
856.00
0.00
0.01
7.00
Maryland
871.00
0.60
0.64
6.55
Massachusetts
936.00
0.51
0.55
8.00
Michigan
822.00
0.48
0.54
7.15
Minnesota
773.00
0.33
0.40
6.55
Mississippi
242.00
0.37
0.43
6.55
Missouri
431.00
0.27
0.30
6.65
Montana
759.00
0.45
0.54
6.55
Nebraska
577.00
0.00
0.00
6.55
Nevada
578.00
1.00
1.02
6.55
New Hampshire
829.00
0.50
0.53
6.55
New Jersey
616.00
0.25
0.25
7.15
New Mexico
721.00
0.38
0.42
6.55
New York
1059.00
0.41
0.43
7.15
North Carolina
349.00
0.50
0.53
6.55
North Dakota
767.00
0.36
0.39
6.55
Ohio
660.00
0.25
0.29
7.00
Oklahoma
483.00
0.26
0.32
6.55
Oregon
773.00
0.50
0.50
7.95
Pennsylvania
670.00
0.50
0.50
7.15
Rhode Island
794.00
0.33
0.37
7.40
South Carolina
425.00
0.19
0.20
6.55
South Dakota
709.00
0.66
0.73
6.55
Tennessee
305.00
0.00
0.00
6.55
Texas
374.00
0.00
0.00
6.55
Utah
696.00
0.40
0.45
6.55
Vermont
879.00
0.45
0.52
7.68
Virginia
479.00
0.00
0.00
6.55
Washington
866.00
0.50
0.50
8.07
West Virginia
460.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
360.00
0.60
0.63
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
76
Table 6 (2009). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
305.00
0.62
0.49
7.25
Alaska
1229.00
0.16
0.22
7.25
Arizona
449.00
0.46
0.48
7.25
Arkansas
331.00
0.33
0.26
7.25
California
1057.00
0.27
0.34
8.00
Colorado
591.00
0.28
0.28
7.28
Connecticut
853.00
0.00
0.00
8.00
Delaware
544.00
0.00
0.00
7.25
D.C.
708.00
0.22
0.25
7.55
Florida
487.00
0.30
0.34
7.25
Georgia
410.00
0.08
0.20
7.25
Hawaii
1027.00
0.25
0.31
7.25
Idaho
309.00
0.00
0.09
7.25
Illinois
623.00
0.33
0.33
7.75
Indiana
464.00
0.25
0.25
7.25
Iowa
610.00
0.34
0.34
7.25
Kansas
619.00
0.33
0.34
7.25
Kentucky
398.00
0.55
0.55
7.25
Louisiana
366.00
0.00
0.00
7.25
Maine
856.00
0.00
0.03
7.25
Maryland
885.00
0.60
0.60
7.25
Massachusetts
936.00
0.50
0.55
8.00
Michigan
828.00
0.48
0.55
7.40
Minnesota
773.00
0.29
0.35
7.25
Mississippi
242.00
0.37
0.39
7.25
Missouri
431.00
0.27
0.28
7.25
Montana
812.00
0.45
0.51
7.25
Nebraska
577.00
0.00
0.05
7.25
Nevada
578.00
1.00
0.92
7.25
New Hampshire
879.00
0.50
0.50
7.25
New Jersey
616.00
0.25
0.25
7.25
New Mexico
721.00
0.37
0.40
7.50
New York
1059.00
0.39
0.41
7.25
North Carolina
349.00
0.50
0.50
7.25
North Dakota
767.00
0.36
0.36
7.25
Ohio
698.00
0.25
0.30
7.30
Oklahoma
483.00
0.26
0.31
7.25
Oregon
773.00
0.50
0.50
8.40
Pennsylvania
670.00
0.50
0.50
7.25
Rhode Island
794.00
0.33
0.37
7.40
South Carolina
437.00
0.19
0.18
7.25
South Dakota
709.00
0.65
0.69
7.25
Tennessee
305.00
0.00
0.00
7.25
Texas
374.00
0.00
0.00
7.25
Utah
696.00
0.40
0.42
7.25
Vermont
879.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
866.00
0.50
0.50
8.55
West Virginia
460.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
578.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
77
Table 6 (2010). Welfare maximum benefit and implicit taxes for a mother and 5 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
305.00
0.61
0.49
7.25
Alaska
1229.00
0.29
0.32
7.75
Arizona
449.00
0.46
0.48
7.25
Arkansas
331.00
0.33
0.26
7.25
California
1057.00
0.27
0.34
8.00
Colorado
767.00
0.33
0.33
7.25
Connecticut
853.00
0.00
0.00
8.25
Delaware
669.00
0.00
0.00
7.25
D.C.
708.00
0.23
0.26
8.25
Florida
487.00
0.30
0.34
7.25
Georgia
410.00
0.08
0.20
7.25
Hawaii
986.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.09
7.25
Illinois
623.00
0.25
0.25
8.00
Indiana
464.00
0.25
0.25
7.25
Iowa
610.00
0.34
0.34
7.25
Kansas
619.00
0.33
0.34
7.25
Kentucky
398.00
0.55
0.55
7.25
Louisiana
366.00
0.00
0.00
7.25
Maine
856.00
0.00
0.05
7.50
Maryland
885.00
0.60
0.60
7.25
Massachusetts
936.00
0.51
0.55
8.00
Michigan
828.00
0.48
0.55
7.40
Minnesota
773.00
0.31
0.37
7.25
Mississippi
242.00
0.37
0.39
7.25
Missouri
431.00
0.27
0.28
7.25
Montana
812.00
0.45
0.51
7.25
Nebraska
577.00
0.00
0.05
7.25
Nevada
578.00
1.00
0.92
7.25
New Hampshire
879.00
0.50
0.50
7.25
New Jersey
616.00
0.25
0.25
7.25
New Mexico
721.00
0.37
0.40
7.50
New York
1172.00
0.39
0.41
7.25
North Carolina
349.00
0.50
0.50
7.25
North Dakota
767.00
0.36
0.36
7.25
Ohio
698.00
0.25
0.30
7.30
Oklahoma
483.00
0.26
0.31
7.25
Oregon
796.00
0.50
0.50
8.40
Pennsylvania
670.00
0.50
0.50
7.25
Rhode Island
794.00
0.33
0.37
7.40
South Carolina
437.00
0.18
0.18
7.25
South Dakota
730.00
0.66
0.69
7.25
Tennessee
305.00
0.00
0.00
7.25
Texas
399.00
0.00
0.00
7.25
Utah
696.00
0.40
0.42
7.25
Vermont
879.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
866.00
0.50
0.50
8.55
West Virginia
460.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
594.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
78
Table 7 (1996). Welfare maximum benefit and implicit taxes for a mother and 6 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
287.00
0.44
0.55
4.38
Alaska
1334.00
0.40
0.44
4.88
Arizona
633.00
0.44
0.55
4.38
Arkansas
373.00
0.44
0.55
4.38
California
994.00
0.44
0.55
4.38
Colorado
653.00
0.38
0.47
4.38
Connecticut
933.00
0.00
0.00
4.39
Delaware
612.00
0.00
0.01
4.57
D.C.
789.00
0.44
0.50
5.38
Florida
549.00
0.44
0.55
4.38
Georgia
444.00
0.00
0.00
4.38
Hawaii
287.00
0.44
0.49
5.25
Idaho
579.00
0.00
0.00
4.38
Illinois
574.00
0.33
0.38
4.38
Indiana
522.00
0.44
0.55
4.38
Iowa
670.00
1.00
1.07
4.68
Kansas
680.00
0.44
0.55
4.38
Kentucky
435.00
0.25
0.30
4.38
Louisiana
352.00
0.44
0.55
4.38
Maine
846.00
0.00
0.00
4.38
Maryland
645.00
0.44
0.55
4.38
Massachusetts
946.00
0.44
0.55
4.38
Michigan
868.00
0.36
0.49
4.38
Minnesota
821.00
0.00
0.00
4.38
Mississippi
216.00
0.00
0.00
4.38
Missouri
474.00
0.44
0.55
4.38
Montana
771.00
0.00
0.00
4.38
Nebraska
648.00
0.44
0.55
4.38
Nevada
588.00
0.44
0.55
4.38
New Hampshire
817.00
0.44
0.55
4.38
New Jersey
677.00
0.44
0.48
5.05
New Mexico
706.00
0.44
0.55
4.38
New York
1010.00
0.44
0.55
4.38
North Carolina
373.00
0.22
0.27
4.38
North Dakota
702.00
0.44
0.55
4.38
Ohio
613.00
0.15
0.24
4.38
Oklahoma
574.00
0.44
0.55
4.38
Oregon
840.00
0.44
0.51
4.75
Pennsylvania
753.00
0.44
0.55
4.38
Rhode Island
874.00
0.44
0.53
4.52
South Carolina
363.00
0.17
0.21
4.38
South Dakota
627.00
0.38
0.47
4.38
Tennessee
345.00
0.00
0.00
4.38
Texas
313.00
0.44
0.55
4.38
Utah
654.00
0.36
0.44
4.38
Vermont
914.00
0.44
0.51
4.75
Virginia
435.00
0.23
0.35
4.38
Washington
971.00
0.44
0.49
4.90
West Virginia
462.00
0.44
0.55
4.38
Wisconsin
830.00
0.44
0.55
4.38
Wyoming
575.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
79
Table 7 (1997). Welfare maximum benefit and implicit taxes for a mother and 6 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
287.00
0.78
0.68
4.88
Alaska
1331.00
0.00
0.00
5.38
Arizona
633.00
0.45
0.51
4.88
Arkansas
373.00
0.00
0.00
4.88
California
946.00
0.45
0.50
5.01
Colorado
653.00
0.38
0.43
4.88
Connecticut
933.00
0.00
0.00
4.91
Delaware
612.00
0.00
0.01
5.05
D.C.
719.00
0.45
0.51
5.88
Florida
549.00
0.23
0.29
4.88
Georgia
444.00
0.00
0.00
4.88
Hawaii
1040.00
0.16
0.23
5.25
Idaho
579.00
0.00
0.00
4.88
Illinois
574.00
0.33
0.35
4.88
Indiana
522.00
0.45
0.51
4.88
Iowa
670.00
0.40
0.42
4.88
Kansas
680.00
0.45
0.50
4.88
Kentucky
435.00
0.55
0.57
4.88
Louisiana
352.00
0.45
0.51
4.88
Maine
846.00
0.00
0.00
4.88
Maryland
652.00
0.74
0.77
4.88
Massachusetts
946.00
0.45
0.49
5.25
Michigan
868.00
0.36
0.46
4.88
Minnesota
817.00
0.00
0.00
4.88
Mississippi
216.00
0.00
0.00
4.88
Missouri
474.00
0.45
0.51
4.88
Montana
792.00
0.34
0.43
4.88
Nebraska
648.00
0.45
0.51
4.88
Nevada
588.00
1.00
1.04
4.88
New Hampshire
817.00
0.50
0.52
4.88
New Jersey
677.00
0.50
0.50
5.08
New Mexico
706.00
0.30
0.34
4.88
New York
1010.00
0.45
0.51
4.88
North Carolina
373.00
0.23
0.25
4.88
North Dakota
702.00
0.45
0.51
4.88
Ohio
613.00
0.16
0.23
4.88
Oklahoma
574.00
0.34
0.38
4.88
Oregon
840.00
0.50
0.50
5.50
Pennsylvania
753.00
0.50
0.52
4.88
Rhode Island
874.00
0.27
0.31
5.15
South Carolina
362.00
0.17
0.19
4.88
South Dakota
627.00
0.38
0.43
4.88
Tennessee
345.00
0.00
0.00
4.88
Texas
313.00
0.45
0.51
4.88
Utah
654.00
0.36
0.40
4.88
Vermont
936.00
0.45
0.50
5.10
Virginia
435.00
0.00
0.00
4.88
Washington
971.00
0.45
0.50
4.98
West Virginia
462.00
0.45
0.51
4.88
Wisconsin
830.00
0.45
0.51
4.88
Wyoming
380.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
80
Table 7 (1998). Welfare maximum benefit and implicit taxes for a mother and 6 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
287.00
0.77
0.64
5.15
Alaska
1331.00
0.00
0.00
5.65
Arizona
633.00
0.53
0.56
5.15
Arkansas
373.00
0.00
0.42
5.15
California
946.00
0.20
0.27
5.65
Colorado
653.00
0.38
0.42
5.15
Connecticut
933.00
0.00
0.00
5.18
Delaware
612.00
0.00
0.00
5.15
D.C.
719.00
0.45
0.52
6.15
Florida
549.00
0.23
0.28
5.15
Georgia
444.00
0.00
0.00
5.15
Hawaii
1040.00
0.17
0.23
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
574.00
0.33
0.34
5.15
Indiana
522.00
0.45
0.49
5.15
Iowa
670.00
0.40
0.40
5.15
Kansas
680.00
0.46
0.48
5.15
Kentucky
435.00
0.55
0.56
5.15
Louisiana
352.00
0.00
0.00
5.15
Maine
846.00
0.00
0.00
5.15
Maryland
671.00
0.74
0.74
5.15
Massachusetts
946.00
0.45
0.49
5.25
Michigan
868.00
0.37
0.45
5.15
Minnesota
850.00
0.30
0.36
5.15
Mississippi
216.00
0.11
0.19
5.15
Missouri
474.00
0.45
0.49
5.15
Montana
817.00
0.35
0.42
5.15
Nebraska
648.00
0.00
0.00
5.15
Nevada
588.00
1.00
1.01
5.15
New Hampshire
817.00
0.50
0.50
5.15
New Jersey
677.00
0.50
0.50
5.15
New Mexico
806.00
0.13
0.20
5.15
New York
1010.00
0.42
0.44
5.15
North Carolina
373.00
0.23
0.25
5.15
North Dakota
829.00
0.18
0.22
5.15
Ohio
650.00
0.17
0.22
5.15
Oklahoma
544.00
0.34
0.37
5.15
Oregon
840.00
0.50
0.50
6.00
Pennsylvania
753.00
0.50
0.50
5.15
Rhode Island
874.00
0.27
0.31
5.15
South Carolina
366.00
0.18
0.18
5.15
South Dakota
627.00
0.61
0.64
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
313.00
0.45
0.49
5.15
Utah
693.00
0.37
0.39
5.15
Vermont
936.00
0.45
0.50
5.25
Virginia
435.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
5.15
West Virginia
462.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
81
Table 7 (1999). Welfare maximum benefit and implicit taxes for a mother and 6 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
287.00
0.75
0.64
5.15
Alaska
1331.00
0.00
0.00
5.65
Arizona
633.00
0.54
0.58
5.15
Arkansas
373.00
0.00
0.42
5.15
California
1048.00
0.21
0.27
5.75
Colorado
653.00
0.39
0.43
5.15
Connecticut
933.00
0.00
0.00
5.65
Delaware
612.00
0.00
0.00
5.48
D.C.
719.00
0.37
0.41
6.15
Florida
549.00
0.24
0.29
5.15
Georgia
444.00
0.00
0.00
5.15
Hawaii
1040.00
0.18
0.24
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
574.00
0.33
0.34
5.15
Indiana
522.00
0.46
0.51
5.15
Iowa
670.00
0.40
0.41
5.15
Kansas
680.00
0.46
0.50
5.15
Kentucky
435.00
0.55
0.57
5.15
Louisiana
352.00
0.00
0.00
5.15
Maine
934.00
0.00
0.00
5.15
Maryland
690.00
0.65
0.67
5.15
Massachusetts
946.00
0.46
0.50
5.25
Michigan
868.00
0.38
0.46
5.15
Minnesota
850.00
0.30
0.37
5.15
Mississippi
266.00
0.25
0.31
5.15
Missouri
474.00
0.46
0.51
5.15
Montana
849.00
0.36
0.43
5.15
Nebraska
648.00
0.00
0.00
5.15
Nevada
585.00
1.00
1.03
5.15
New Hampshire
817.00
0.50
0.51
5.15
New Jersey
677.00
0.50
0.51
5.15
New Mexico
756.00
0.11
0.18
5.15
New York
1010.00
0.42
0.45
5.15
North Carolina
373.00
0.23
0.25
5.15
North Dakota
829.00
0.18
0.23
5.15
Ohio
650.00
0.17
0.23
5.15
Oklahoma
544.00
0.34
0.38
5.15
Oregon
840.00
0.50
0.50
6.50
Pennsylvania
753.00
0.50
0.51
5.15
Rhode Island
874.00
0.28
0.32
5.40
South Carolina
366.00
0.18
0.19
5.15
South Dakota
627.00
0.61
0.66
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
313.00
0.46
0.51
5.15
Utah
693.00
0.37
0.40
5.15
Vermont
957.00
0.46
0.51
5.38
Virginia
435.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
5.70
West Virginia
512.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
82
Table 7 (2000). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
287.00
0.72
0.64
5.15
Alaska
1331.00
0.00
0.00
5.65
Arizona
633.00
0.54
0.60
5.15
Arkansas
373.00
0.00
0.42
5.15
California
1048.00
0.22
0.27
5.75
Colorado
653.00
0.40
0.45
5.15
Connecticut
933.00
0.00
0.00
6.15
Delaware
612.00
0.00
0.00
5.78
D.C.
719.00
0.37
0.41
6.15
Florida
549.00
0.25
0.31
5.15
Georgia
444.00
0.00
0.02
5.15
Hawaii
1040.00
0.19
0.25
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
574.00
0.33
0.36
5.15
Indiana
522.00
0.00
0.00
5.15
Iowa
670.00
0.40
0.43
5.15
Kansas
680.00
0.46
0.52
5.15
Kentucky
435.00
0.55
0.59
5.15
Louisiana
402.00
0.00
0.00
5.15
Maine
934.00
0.00
0.00
5.15
Maryland
722.00
0.65
0.69
5.15
Massachusetts
1037.00
0.46
0.51
6.00
Michigan
868.00
0.40
0.49
5.15
Minnesota
850.00
0.29
0.37
5.15
Mississippi
266.00
0.26
0.34
5.15
Missouri
474.00
0.26
0.29
5.15
Montana
869.00
0.37
0.46
5.15
Nebraska
648.00
0.00
0.00
5.15
Nevada
583.00
1.00
1.07
5.15
New Hampshire
867.00
0.50
0.53
5.15
New Jersey
677.00
0.50
0.53
5.15
New Mexico
756.00
0.12
0.20
5.15
New York
1010.00
0.41
0.46
5.15
North Carolina
373.00
0.50
0.53
5.15
North Dakota
829.00
0.19
0.25
5.15
Ohio
670.00
0.18
0.25
5.15
Oklahoma
544.00
0.35
0.40
5.15
Oregon
840.00
0.50
0.50
6.50
Pennsylvania
753.00
0.50
0.53
5.15
Rhode Island
874.00
0.29
0.33
5.82
South Carolina
373.00
0.18
0.19
5.15
South Dakota
627.00
0.62
0.69
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
335.00
0.00
0.00
5.15
Utah
693.00
0.37
0.42
5.15
Vermont
957.00
0.47
0.52
5.75
Virginia
479.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
6.50
West Virginia
537.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
83
Table 7 (2001). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
287.00
0.71
0.64
5.15
Alaska
1331.00
0.00
0.00
5.65
Arizona
633.00
0.55
0.63
5.15
Arkansas
373.00
0.00
0.42
5.15
California
1079.00
0.22
0.29
6.25
Colorado
653.00
0.28
0.31
5.15
Connecticut
933.00
0.00
0.00
6.40
Delaware
612.00
0.00
0.00
6.15
D.C.
719.00
0.20
0.23
6.15
Florida
549.00
0.26
0.32
5.15
Georgia
444.00
0.00
0.04
5.15
Hawaii
1040.00
0.20
0.27
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
574.00
0.33
0.37
5.15
Indiana
522.00
0.00
0.00
5.15
Iowa
670.00
0.40
0.44
5.15
Kansas
680.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.60
5.15
Louisiana
402.00
0.00
0.00
5.15
Maine
934.00
0.00
0.00
5.15
Maryland
760.00
0.65
0.71
5.15
Massachusetts
1037.00
0.47
0.53
6.75
Michigan
868.00
0.41
0.52
5.15
Minnesota
850.00
0.29
0.38
5.15
Mississippi
266.00
0.27
0.35
5.15
Missouri
474.00
0.26
0.30
5.15
Montana
901.00
0.38
0.48
5.15
Nebraska
648.00
0.00
0.00
5.15
Nevada
583.00
1.00
1.10
5.15
New Hampshire
867.00
0.50
0.55
5.15
New Jersey
677.00
0.50
0.55
5.15
New Mexico
706.00
0.13
0.21
5.15
New York
1010.00
0.41
0.47
5.15
North Carolina
373.00
0.50
0.55
5.15
North Dakota
864.00
0.37
0.40
5.15
Ohio
670.00
0.19
0.27
5.15
Oklahoma
544.00
0.35
0.41
5.15
Oregon
840.00
0.50
0.50
6.50
Pennsylvania
753.00
0.50
0.55
5.15
Rhode Island
874.00
0.29
0.34
6.15
South Carolina
373.00
0.18
0.19
5.15
South Dakota
627.00
0.62
0.71
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
335.00
0.00
0.00
5.15
Utah
728.00
0.38
0.43
5.15
Vermont
965.00
0.47
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
6.72
West Virginia
662.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
84
Table 7 (2002). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
287.00
0.69
0.64
5.15
Alaska
1331.00
0.00
0.00
5.65
Arizona
633.00
0.55
0.64
5.15
Arkansas
373.00
0.00
0.42
5.15
California
1136.00
0.23
0.31
6.75
Colorado
653.00
0.28
0.31
5.15
Connecticut
933.00
0.00
0.00
6.70
Delaware
612.00
0.00
0.00
6.15
D.C.
719.00
0.20
0.23
6.15
Florida
549.00
0.26
0.33
5.15
Georgia
444.00
0.00
0.05
5.15
Hawaii
1040.00
0.20
0.25
5.75
Idaho
309.00
0.00
0.00
5.15
Illinois
603.00
0.33
0.37
5.15
Indiana
522.00
0.00
0.00
5.15
Iowa
670.00
0.40
0.44
5.15
Kansas
680.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.61
5.15
Louisiana
402.00
0.00
0.00
5.15
Maine
981.00
0.00
0.00
5.75
Maryland
817.00
0.65
0.72
5.15
Massachusetts
1037.00
0.47
0.53
6.75
Michigan
868.00
0.41
0.53
5.15
Minnesota
850.00
0.29
0.38
5.15
Mississippi
266.00
0.27
0.37
5.15
Missouri
474.00
0.26
0.30
5.15
Montana
922.00
0.39
0.50
5.15
Nebraska
648.00
0.00
0.00
5.15
Nevada
584.00
1.00
1.11
5.15
New Hampshire
892.00
0.50
0.56
5.15
New Jersey
677.00
0.50
0.56
5.15
New Mexico
706.00
0.14
0.22
5.15
New York
1010.00
0.39
0.45
5.15
North Carolina
373.00
0.50
0.56
5.15
North Dakota
864.00
0.37
0.41
5.15
Ohio
670.00
0.20
0.28
5.15
Oklahoma
544.00
0.36
0.42
5.15
Oregon
840.00
0.50
0.50
6.50
Pennsylvania
753.00
0.50
0.56
5.15
Rhode Island
874.00
0.30
0.34
6.15
South Carolina
374.00
0.17
0.19
5.15
South Dakota
686.00
0.62
0.73
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
347.00
0.00
0.00
5.15
Utah
728.00
0.38
0.44
5.15
Vermont
978.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
6.90
West Virginia
662.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
85
Table 7 (2003). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
335.00
0.79
0.75
5.15
Alaska
1331.00
0.32
0.38
7.15
Arizona
633.00
0.55
0.65
5.15
Arkansas
373.00
0.00
0.42
5.15
California
1178.00
0.23
0.31
6.75
Colorado
653.00
0.28
0.32
5.15
Connecticut
933.00
0.00
0.00
6.90
Delaware
612.00
0.00
0.00
6.15
D.C.
719.00
0.21
0.23
6.15
Florida
549.00
0.26
0.34
5.15
Georgia
444.00
0.00
0.07
5.15
Hawaii
1040.00
0.21
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
603.00
0.33
0.38
5.15
Indiana
522.00
0.25
0.28
5.15
Iowa
670.00
0.40
0.45
5.15
Kansas
680.00
0.47
0.56
5.15
Kentucky
435.00
0.55
0.63
5.15
Louisiana
402.00
0.00
0.00
5.15
Maine
981.00
0.00
0.00
6.25
Maryland
819.00
0.60
0.68
5.15
Massachusetts
1037.00
0.48
0.53
6.75
Michigan
868.00
0.42
0.55
5.15
Minnesota
850.00
0.28
0.39
5.15
Mississippi
266.00
0.28
0.38
5.15
Missouri
474.00
0.26
0.31
5.15
Montana
922.00
0.39
0.52
5.15
Nebraska
648.00
0.06
0.21
5.15
Nevada
584.00
1.00
1.13
5.15
New Hampshire
892.00
0.50
0.57
5.15
New Jersey
677.00
0.50
0.57
5.15
New Mexico
706.00
0.14
0.23
5.15
New York
1010.00
0.39
0.46
5.15
North Carolina
373.00
0.50
0.57
5.15
North Dakota
864.00
0.37
0.41
5.15
Ohio
670.00
0.20
0.29
5.15
Oklahoma
544.00
0.36
0.43
5.15
Oregon
840.00
0.50
0.50
6.90
Pennsylvania
753.00
0.50
0.57
5.15
Rhode Island
874.00
0.30
0.34
6.15
South Carolina
375.00
0.17
0.19
5.15
South Dakota
700.00
0.63
0.75
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
355.00
0.00
0.00
5.15
Utah
728.00
0.38
0.45
5.15
Vermont
982.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
7.01
West Virginia
662.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
86
Table 7 (2004). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
335.00
0.77
0.75
5.15
Alaska
1331.00
0.32
0.37
7.15
Arizona
633.00
0.55
0.68
5.15
Arkansas
373.00
0.00
0.42
5.15
California
1178.00
0.24
0.31
6.75
Colorado
653.00
0.28
0.33
5.15
Connecticut
933.00
0.00
0.00
7.10
Delaware
612.00
0.00
0.00
6.15
D.C.
719.00
0.21
0.23
6.15
Florida
549.00
0.27
0.36
5.15
Georgia
444.00
0.00
0.09
5.15
Hawaii
1040.00
0.22
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
603.00
0.33
0.37
5.50
Indiana
522.00
0.25
0.29
5.15
Iowa
670.00
0.40
0.47
5.15
Kansas
680.00
0.48
0.58
5.15
Kentucky
435.00
0.55
0.64
5.15
Louisiana
402.00
0.00
0.00
5.15
Maine
981.00
0.00
0.00
6.25
Maryland
827.00
0.60
0.70
5.15
Massachusetts
1037.00
0.48
0.53
6.75
Michigan
868.00
0.43
0.58
5.15
Minnesota
850.00
0.31
0.43
5.15
Mississippi
266.00
0.29
0.40
5.15
Missouri
474.00
0.26
0.32
5.15
Montana
684.00
0.41
0.54
5.15
Nebraska
648.00
0.00
0.15
5.15
Nevada
584.00
1.00
1.17
5.15
New Hampshire
892.00
0.50
0.58
5.15
New Jersey
677.00
0.50
0.58
5.15
New Mexico
706.00
0.15
0.25
5.15
New York
1154.00
0.45
0.55
5.15
North Carolina
373.00
0.50
0.58
5.15
North Dakota
864.00
0.37
0.43
5.15
Ohio
670.00
0.21
0.30
5.15
Oklahoma
544.00
0.36
0.45
5.15
Oregon
840.00
0.50
0.50
7.05
Pennsylvania
753.00
0.50
0.58
5.15
Rhode Island
874.00
0.30
0.35
6.75
South Carolina
381.00
0.16
0.19
5.15
South Dakota
711.00
0.64
0.77
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
362.00
0.00
0.00
5.15
Utah
728.00
0.38
0.47
5.15
Vermont
987.00
0.49
0.56
6.75
Virginia
479.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
7.16
West Virginia
662.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
87
Table 7 (2005). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
335.00
0.75
0.75
5.15
Alaska
1331.00
0.31
0.36
7.15
Arizona
633.00
0.56
0.70
5.15
Arkansas
373.00
0.42
0.42
5.15
California
1210.00
0.25
0.31
6.75
Colorado
653.00
0.28
0.34
5.15
Connecticut
933.00
0.00
0.00
7.10
Delaware
612.00
0.00
0.00
6.15
D.C.
719.00
0.21
0.24
6.60
Florida
549.00
0.27
0.38
5.15
Georgia
444.00
0.00
0.11
5.15
Hawaii
1040.00
0.23
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
603.00
0.33
0.33
6.50
Indiana
522.00
0.25
0.30
5.15
Iowa
670.00
0.40
0.48
5.15
Kansas
680.00
0.48
0.60
5.15
Kentucky
435.00
0.55
0.66
5.15
Louisiana
402.00
0.00
0.00
5.15
Maine
981.00
0.00
0.00
6.35
Maryland
836.00
0.60
0.72
5.15
Massachusetts
1037.00
0.49
0.53
6.75
Michigan
868.00
0.44
0.60
5.15
Minnesota
850.00
0.31
0.44
5.15
Mississippi
266.00
0.30
0.42
5.15
Missouri
474.00
0.27
0.33
5.15
Montana
684.00
0.41
0.57
5.15
Nebraska
648.00
0.00
0.06
5.15
Nevada
584.00
1.00
1.21
5.15
New Hampshire
892.00
0.50
0.60
5.15
New Jersey
677.00
0.50
0.60
5.15
New Mexico
706.00
0.16
0.27
5.15
New York
1154.00
0.44
0.47
6.00
North Carolina
373.00
0.50
0.60
5.15
North Dakota
864.00
0.36
0.44
5.15
Ohio
670.00
0.22
0.32
5.15
Oklahoma
544.00
0.36
0.47
5.15
Oregon
840.00
0.50
0.50
7.05
Pennsylvania
753.00
0.50
0.60
5.15
Rhode Island
874.00
0.31
0.35
6.75
South Carolina
436.00
0.18
0.22
5.15
South Dakota
721.00
0.64
0.80
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
372.00
0.00
0.00
5.15
Utah
728.00
0.39
0.49
5.15
Vermont
987.00
0.50
0.57
7.00
Virginia
479.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
7.35
West Virginia
497.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
88
Table 7 (2006). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
335.00
0.72
0.75
5.15
Alaska
1331.00
0.30
0.35
7.15
Arizona
633.00
0.53
0.74
5.15
Arkansas
373.00
0.40
0.42
5.15
California
1210.00
0.26
0.31
6.75
Colorado
653.00
0.27
0.35
5.15
Connecticut
933.00
0.00
0.00
7.40
Delaware
612.00
0.00
0.00
6.15
D.C.
773.00
0.22
0.25
7.00
Florida
549.00
0.28
0.32
6.40
Georgia
444.00
0.00
0.15
5.15
Hawaii
1040.00
0.24
0.29
6.75
Idaho
309.00
0.00
0.00
5.15
Illinois
603.00
0.33
0.33
6.50
Indiana
522.00
0.24
0.31
5.15
Iowa
670.00
0.38
0.50
5.15
Kansas
680.00
0.46
0.63
5.15
Kentucky
435.00
0.53
0.69
5.15
Louisiana
402.00
0.00
0.00
5.15
Maine
981.00
0.00
0.00
6.50
Maryland
849.00
0.60
0.63
6.15
Massachusetts
1037.00
0.49
0.53
6.75
Michigan
898.00
0.42
0.65
5.15
Minnesota
850.00
0.32
0.39
6.15
Mississippi
266.00
0.28
0.45
5.15
Missouri
474.00
0.25
0.35
5.15
Montana
801.00
0.40
0.60
5.15
Nebraska
648.00
0.00
0.10
5.15
Nevada
585.00
0.96
1.25
5.15
New Hampshire
892.00
0.48
0.63
5.15
New Jersey
677.00
0.50
0.53
6.15
New Mexico
706.00
0.16
0.29
5.15
New York
1154.00
0.43
0.45
6.75
North Carolina
373.00
0.48
0.63
5.15
North Dakota
864.00
0.35
0.46
5.15
Ohio
737.00
0.21
0.35
5.15
Oklahoma
544.00
0.35
0.49
5.15
Oregon
860.00
0.50
0.50
7.50
Pennsylvania
753.00
0.48
0.63
5.15
Rhode Island
874.00
0.32
0.36
7.10
South Carolina
436.00
0.17
0.23
5.15
South Dakota
721.00
0.61
0.84
5.15
Tennessee
345.00
0.00
0.00
5.15
Texas
380.00
0.00
0.00
5.15
Utah
728.00
0.37
0.52
5.15
Vermont
987.00
0.51
0.57
7.25
Virginia
479.00
0.00
0.00
5.15
Washington
971.00
0.50
0.50
7.63
West Virginia
497.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
380.00
0.53
0.81
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
89
Table 7 (2007). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
335.00
0.70
0.66
5.85
Alaska
1331.00
0.00
0.00
7.15
Arizona
633.00
0.57
0.59
6.75
Arkansas
373.00
0.39
0.34
6.25
California
1210.00
0.26
0.33
7.50
Colorado
653.00
0.28
0.28
6.85
Connecticut
963.00
0.00
0.00
7.65
Delaware
612.00
0.00
0.00
6.65
D.C.
773.00
0.22
0.25
7.00
Florida
549.00
0.29
0.33
6.67
Georgia
444.00
0.02
0.15
5.85
Hawaii
1040.00
0.24
0.31
7.25
Idaho
309.00
0.00
0.00
5.85
Illinois
603.00
0.33
0.34
6.50
Indiana
522.00
0.25
0.28
5.85
Iowa
670.00
0.40
0.45
5.85
Kansas
680.00
0.49
0.57
5.85
Kentucky
435.00
0.55
0.62
5.85
Louisiana
402.00
0.00
0.00
5.85
Maine
981.00
0.00
0.00
6.75
Maryland
951.00
0.60
0.65
6.15
Massachusetts
1037.00
0.50
0.54
7.50
Michigan
898.00
0.46
0.53
6.95
Minnesota
850.00
0.30
0.40
5.85
Mississippi
266.00
0.32
0.41
5.85
Missouri
474.00
0.27
0.29
6.50
Montana
855.00
0.44
0.55
5.85
Nebraska
648.00
0.00
0.00
5.85
Nevada
643.00
1.00
1.08
6.15
New Hampshire
892.00
0.50
0.57
5.85
New Jersey
677.00
0.25
0.25
7.15
New Mexico
706.00
0.16
0.25
5.85
New York
1154.00
0.42
0.45
7.15
North Carolina
373.00
0.50
0.54
6.15
North Dakota
864.00
0.36
0.41
5.85
Ohio
737.00
0.24
0.29
6.85
Oklahoma
544.00
0.25
0.33
5.85
Oregon
860.00
0.50
0.50
7.80
Pennsylvania
753.00
0.50
0.53
6.25
Rhode Island
874.00
0.32
0.37
7.40
South Carolina
436.00
0.18
0.20
5.85
South Dakota
721.00
0.65
0.76
5.85
Tennessee
345.00
0.00
0.00
5.85
Texas
394.00
0.00
0.00
5.85
Utah
728.00
0.40
0.47
5.85
Vermont
987.00
0.51
0.58
7.53
Virginia
479.00
0.00
0.00
5.85
Washington
971.00
0.50
0.50
7.93
West Virginia
497.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
380.00
0.58
0.74
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
90
Table 7 (2008). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
335.00
0.66
0.59
6.55
Alaska
1331.00
0.30
0.33
7.15
Arizona
633.00
0.57
0.60
6.90
Arkansas
373.00
0.37
0.33
6.55
California
1210.00
0.28
0.34
8.00
Colorado
653.00
0.28
0.28
7.02
Connecticut
963.00
0.00
0.00
7.65
Delaware
612.00
0.00
0.00
7.15
D.C.
812.00
0.23
0.25
7.00
Florida
549.00
0.30
0.34
6.79
Georgia
444.00
0.06
0.17
6.55
Hawaii
1158.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
6.55
Illinois
657.00
0.33
0.33
7.50
Indiana
522.00
0.00
0.00
6.55
Iowa
670.00
0.40
0.40
7.25
Kansas
680.00
0.33
0.36
6.55
Kentucky
435.00
0.55
0.59
6.55
Louisiana
402.00
0.00
0.00
6.55
Maine
981.00
0.00
0.00
7.00
Maryland
979.00
0.60
0.64
6.55
Massachusetts
1037.00
0.51
0.55
8.00
Michigan
898.00
0.48
0.54
7.15
Minnesota
850.00
0.30
0.38
6.55
Mississippi
266.00
0.33
0.40
6.55
Missouri
474.00
0.27
0.30
6.65
Montana
855.00
0.45
0.54
6.55
Nebraska
648.00
0.00
0.00
6.55
Nevada
643.00
1.00
1.07
6.55
New Hampshire
892.00
0.50
0.53
6.55
New Jersey
677.00
0.25
0.25
7.15
New Mexico
812.00
0.38
0.42
6.55
New York
1154.00
0.41
0.43
7.15
North Carolina
373.00
0.50
0.53
6.55
North Dakota
864.00
0.36
0.39
6.55
Ohio
737.00
0.25
0.29
7.00
Oklahoma
544.00
0.26
0.32
6.55
Oregon
860.00
0.50
0.50
7.95
Pennsylvania
753.00
0.50
0.50
7.15
Rhode Island
874.00
0.33
0.37
7.40
South Carolina
478.00
0.18
0.20
6.55
South Dakota
765.00
0.66
0.73
6.55
Tennessee
345.00
0.00
0.00
6.55
Texas
406.00
0.00
0.00
6.55
Utah
728.00
0.40
0.45
6.55
Vermont
987.00
0.45
0.52
7.68
Virginia
479.00
0.00
0.00
6.55
Washington
1000.00
0.50
0.50
8.07
West Virginia
497.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
380.00
0.60
0.67
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
91
Table 7 (2009). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
335.00
0.68
0.53
7.25
Alaska
1331.00
0.14
0.21
7.25
Arizona
506.00
0.46
0.48
7.25
Arkansas
373.00
0.38
0.30
7.25
California
1162.00
0.27
0.34
8.00
Colorado
653.00
0.28
0.28
7.28
Connecticut
963.00
0.00
0.00
8.00
Delaware
612.00
0.00
0.00
7.25
D.C.
812.00
0.22
0.25
7.55
Florida
549.00
0.30
0.34
7.25
Georgia
444.00
0.04
0.18
7.25
Hawaii
1158.00
0.25
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
657.00
0.33
0.33
7.75
Indiana
522.00
0.25
0.25
7.25
Iowa
670.00
0.34
0.34
7.25
Kansas
680.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
402.00
0.00
0.00
7.25
Maine
981.00
0.00
0.00
7.25
Maryland
995.00
0.60
0.60
7.25
Massachusetts
1037.00
0.50
0.55
8.00
Michigan
905.00
0.48
0.55
7.40
Minnesota
850.00
0.26
0.33
7.25
Mississippi
266.00
0.33
0.39
7.25
Missouri
474.00
0.27
0.28
7.25
Montana
915.00
0.45
0.51
7.25
Nebraska
648.00
0.00
0.00
7.25
Nevada
643.00
1.00
1.00
7.25
New Hampshire
942.00
0.50
0.50
7.25
New Jersey
677.00
0.25
0.25
7.25
New Mexico
812.00
0.37
0.40
7.50
New York
1154.00
0.39
0.41
7.25
North Carolina
373.00
0.50
0.50
7.25
North Dakota
864.00
0.36
0.36
7.25
Ohio
780.00
0.25
0.30
7.30
Oklahoma
544.00
0.26
0.31
7.25
Oregon
860.00
0.50
0.50
8.40
Pennsylvania
753.00
0.50
0.50
7.25
Rhode Island
874.00
0.33
0.37
7.40
South Carolina
492.00
0.18
0.18
7.25
South Dakota
765.00
0.65
0.69
7.25
Tennessee
345.00
0.00
0.00
7.25
Texas
406.00
0.00
0.00
7.25
Utah
728.00
0.40
0.42
7.25
Vermont
987.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1000.00
0.50
0.50
8.55
West Virginia
497.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
611.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
92
Table 7 (2010). Welfare maximum benefit and implicit taxes for a mother and 6 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
335.00
0.67
0.53
7.25
Alaska
1331.00
0.28
0.32
7.75
Arizona
506.00
0.46
0.48
7.25
Arkansas
373.00
0.37
0.30
7.25
California
1162.00
0.27
0.34
8.00
Colorado
847.00
0.33
0.33
7.25
Connecticut
963.00
0.00
0.00
8.25
Delaware
753.00
0.00
0.00
7.25
D.C.
812.00
0.23
0.26
8.25
Florida
549.00
0.30
0.34
7.25
Georgia
444.00
0.05
0.18
7.25
Hawaii
1111.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
657.00
0.25
0.25
8.00
Indiana
522.00
0.25
0.25
7.25
Iowa
670.00
0.34
0.34
7.25
Kansas
680.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
402.00
0.00
0.00
7.25
Maine
981.00
0.00
0.00
7.50
Maryland
995.00
0.60
0.60
7.25
Massachusetts
1037.00
0.51
0.55
8.00
Michigan
905.00
0.48
0.55
7.40
Minnesota
850.00
0.28
0.35
7.25
Mississippi
266.00
0.33
0.39
7.25
Missouri
474.00
0.27
0.28
7.25
Montana
915.00
0.45
0.51
7.25
Nebraska
648.00
0.00
0.00
7.25
Nevada
643.00
1.00
1.00
7.25
New Hampshire
942.00
0.50
0.50
7.25
New Jersey
677.00
0.25
0.25
7.25
New Mexico
812.00
0.37
0.40
7.50
New York
1289.00
0.39
0.41
7.25
North Carolina
373.00
0.50
0.50
7.25
North Dakota
864.00
0.36
0.36
7.25
Ohio
780.00
0.25
0.30
7.30
Oklahoma
544.00
0.26
0.31
7.25
Oregon
886.00
0.50
0.50
8.40
Pennsylvania
753.00
0.50
0.50
7.25
Rhode Island
874.00
0.33
0.37
7.40
South Carolina
492.00
0.18
0.18
7.25
South Dakota
788.00
0.66
0.69
7.25
Tennessee
345.00
0.00
0.00
7.25
Texas
433.00
0.00
0.00
7.25
Utah
728.00
0.40
0.42
7.25
Vermont
987.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1000.00
0.50
0.50
8.55
West Virginia
497.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
628.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
93
Table 8 (1996). Welfare maximum benefit and implicit taxes for a mother and 7 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
315.00
0.44
0.55
4.38
Alaska
1436.00
0.40
0.44
4.88
Arizona
704.00
0.44
0.55
4.38
Arkansas
415.00
0.44
0.55
4.38
California
1083.00
0.44
0.55
4.38
Colorado
715.00
0.37
0.46
4.38
Connecticut
1031.00
0.00
0.00
4.39
Delaware
681.00
0.00
0.00
4.57
D.C.
872.00
0.44
0.50
5.38
Florida
610.00
0.44
0.55
4.38
Georgia
470.00
0.00
0.00
4.38
Hawaii
315.00
0.44
0.49
5.25
Idaho
645.00
0.00
0.00
4.38
Illinois
604.00
0.33
0.38
4.38
Indiana
581.00
0.45
0.55
4.38
Iowa
731.00
1.00
1.07
4.68
Kansas
741.00
0.44
0.55
4.38
Kentucky
435.00
0.25
0.30
4.38
Louisiana
391.00
0.44
0.55
4.38
Maine
953.00
0.00
0.00
4.38
Maryland
709.00
0.44
0.55
4.38
Massachusetts
1037.00
0.44
0.55
4.38
Michigan
944.00
0.36
0.49
4.38
Minnesota
885.00
0.00
0.00
4.38
Mississippi
240.00
0.00
0.00
4.38
Missouri
514.00
0.44
0.55
4.38
Montana
857.00
0.00
0.00
4.38
Nebraska
719.00
0.44
0.55
4.38
Nevada
647.00
0.44
0.55
4.38
New Hampshire
910.00
0.44
0.55
4.38
New Jersey
728.00
0.44
0.48
5.05
New Mexico
802.00
0.44
0.55
4.38
New York
1101.00
0.44
0.55
4.38
North Carolina
386.00
0.22
0.27
4.38
North Dakota
739.00
0.44
0.55
4.38
Ohio
680.00
0.15
0.24
4.38
Oklahoma
631.00
0.44
0.55
4.38
Oregon
925.00
0.44
0.51
4.75
Pennsylvania
836.00
0.44
0.55
4.38
Rhode Island
954.00
0.44
0.53
4.52
South Carolina
404.00
0.17
0.21
4.38
South Dakota
676.00
0.38
0.47
4.38
Tennessee
386.00
0.00
0.00
4.38
Texas
356.00
0.44
0.55
4.38
Utah
685.00
0.36
0.44
4.38
Vermont
996.00
0.44
0.51
4.75
Virginia
435.00
0.06
0.19
4.38
Washington
1075.00
0.44
0.49
4.90
West Virginia
477.00
0.44
0.55
4.38
Wisconsin
879.00
0.44
0.55
4.38
Wyoming
640.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
94
Table 8 (1997). Welfare maximum benefit and implicit taxes for a mother and 7 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
315.00
0.86
0.74
4.88
Alaska
1433.00
0.00
0.00
5.38
Arizona
704.00
0.45
0.51
4.88
Arkansas
415.00
0.00
0.00
4.88
California
1030.00
0.45
0.50
5.01
Colorado
715.00
0.38
0.43
4.88
Connecticut
1031.00
0.00
0.00
4.91
Delaware
681.00
0.00
0.00
5.05
D.C.
795.00
0.45
0.51
5.88
Florida
610.00
0.23
0.29
4.88
Georgia
470.00
0.00
0.00
4.88
Hawaii
1157.00
0.16
0.23
5.25
Idaho
645.00
0.00
0.00
4.88
Illinois
604.00
0.33
0.35
4.88
Indiana
581.00
0.45
0.51
4.88
Iowa
731.00
0.40
0.42
4.88
Kansas
741.00
0.45
0.50
4.88
Kentucky
435.00
0.55
0.57
4.88
Louisiana
391.00
0.45
0.51
4.88
Maine
953.00
0.00
0.00
4.88
Maryland
717.00
0.74
0.77
4.88
Massachusetts
1037.00
0.45
0.49
5.25
Michigan
944.00
0.36
0.46
4.88
Minnesota
880.00
0.00
0.00
4.88
Mississippi
240.00
0.00
0.00
4.88
Missouri
514.00
0.45
0.51
4.88
Montana
880.00
0.34
0.43
4.88
Nebraska
719.00
0.45
0.51
4.88
Nevada
647.00
1.00
1.04
4.88
New Hampshire
910.00
0.50
0.52
4.88
New Jersey
728.00
0.50
0.50
5.08
New Mexico
802.00
0.30
0.34
4.88
New York
1101.00
0.45
0.51
4.88
North Carolina
386.00
0.23
0.25
4.88
North Dakota
739.00
0.45
0.51
4.88
Ohio
680.00
0.16
0.23
4.88
Oklahoma
631.00
0.34
0.38
4.88
Oregon
925.00
0.50
0.50
5.50
Pennsylvania
836.00
0.50
0.52
4.88
Rhode Island
954.00
0.27
0.31
5.15
South Carolina
403.00
0.17
0.19
4.88
South Dakota
676.00
0.38
0.43
4.88
Tennessee
386.00
0.00
0.00
4.88
Texas
356.00
0.45
0.51
4.88
Utah
685.00
0.36
0.40
4.88
Vermont
1021.00
0.45
0.50
5.10
Virginia
435.00
0.00
0.00
4.88
Washington
1075.00
0.45
0.50
4.98
West Virginia
477.00
0.45
0.51
4.88
Wisconsin
879.00
0.45
0.51
4.88
Wyoming
380.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
95
Table 8 (1998). Welfare maximum benefit and implicit taxes for a mother and 7 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
315.00
0.84
0.71
5.15
Alaska
1433.00
0.00
0.00
5.65
Arizona
704.00
0.53
0.56
5.15
Arkansas
415.00
0.00
0.46
5.15
California
1030.00
0.20
0.27
5.65
Colorado
715.00
0.38
0.42
5.15
Connecticut
1031.00
0.00
0.00
5.18
Delaware
681.00
0.00
0.00
5.15
D.C.
795.00
0.45
0.52
6.15
Florida
610.00
0.23
0.28
5.15
Georgia
470.00
0.00
0.00
5.15
Hawaii
1157.00
0.17
0.23
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
604.00
0.33
0.34
5.15
Indiana
581.00
0.45
0.49
5.15
Iowa
731.00
0.40
0.40
5.15
Kansas
741.00
0.46
0.48
5.15
Kentucky
435.00
0.55
0.56
5.15
Louisiana
391.00
0.00
0.00
5.15
Maine
953.00
0.00
0.00
5.15
Maryland
738.00
0.74
0.74
5.15
Massachusetts
1037.00
0.45
0.49
5.25
Michigan
944.00
0.37
0.45
5.15
Minnesota
916.00
0.27
0.33
5.15
Mississippi
240.00
0.05
0.14
5.15
Missouri
514.00
0.45
0.49
5.15
Montana
909.00
0.35
0.42
5.15
Nebraska
719.00
0.00
0.00
5.15
Nevada
647.00
1.00
1.01
5.15
New Hampshire
910.00
0.50
0.50
5.15
New Jersey
728.00
0.50
0.50
5.15
New Mexico
902.00
0.13
0.20
5.15
New York
1101.00
0.42
0.44
5.15
North Carolina
386.00
0.23
0.25
5.15
North Dakota
921.00
0.14
0.20
5.15
Ohio
721.00
0.17
0.22
5.15
Oklahoma
598.00
0.34
0.37
5.15
Oregon
925.00
0.50
0.50
6.00
Pennsylvania
836.00
0.50
0.50
5.15
Rhode Island
954.00
0.27
0.31
5.15
South Carolina
407.00
0.18
0.18
5.15
South Dakota
675.00
0.61
0.64
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
356.00
0.45
0.49
5.15
Utah
726.00
0.37
0.39
5.15
Vermont
1021.00
0.45
0.50
5.25
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
5.15
West Virginia
477.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
96
Table 8 (1999). Welfare maximum benefit and implicit taxes for a mother and 7 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
315.00
0.82
0.71
5.15
Alaska
1433.00
0.00
0.00
5.65
Arizona
704.00
0.54
0.58
5.15
Arkansas
415.00
0.00
0.46
5.15
California
1141.00
0.21
0.27
5.75
Colorado
715.00
0.39
0.43
5.15
Connecticut
1031.00
0.00
0.00
5.65
Delaware
681.00
0.00
0.00
5.48
D.C.
795.00
0.37
0.41
6.15
Florida
610.00
0.24
0.29
5.15
Georgia
470.00
0.00
0.00
5.15
Hawaii
1157.00
0.18
0.24
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
604.00
0.33
0.34
5.15
Indiana
581.00
0.46
0.51
5.15
Iowa
731.00
0.40
0.41
5.15
Kansas
741.00
0.46
0.50
5.15
Kentucky
435.00
0.55
0.57
5.15
Louisiana
391.00
0.00
0.00
5.15
Maine
1052.00
0.00
0.00
5.15
Maryland
759.00
0.65
0.67
5.15
Massachusetts
1037.00
0.46
0.50
5.25
Michigan
944.00
0.38
0.46
5.15
Minnesota
916.00
0.26
0.34
5.15
Mississippi
290.00
0.19
0.27
5.15
Missouri
514.00
0.46
0.51
5.15
Montana
944.00
0.36
0.43
5.15
Nebraska
719.00
0.00
0.00
5.15
Nevada
644.00
1.00
1.03
5.15
New Hampshire
910.00
0.50
0.51
5.15
New Jersey
728.00
0.50
0.51
5.15
New Mexico
852.00
0.11
0.18
5.15
New York
1101.00
0.42
0.45
5.15
North Carolina
386.00
0.23
0.25
5.15
North Dakota
921.00
0.15
0.21
5.15
Ohio
721.00
0.17
0.23
5.15
Oklahoma
598.00
0.34
0.38
5.15
Oregon
925.00
0.50
0.50
6.50
Pennsylvania
836.00
0.50
0.51
5.15
Rhode Island
954.00
0.28
0.32
5.40
South Carolina
407.00
0.18
0.19
5.15
South Dakota
675.00
0.61
0.66
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
356.00
0.46
0.51
5.15
Utah
726.00
0.37
0.40
5.15
Vermont
1044.00
0.46
0.51
5.38
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
5.70
West Virginia
527.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
97
Table 8 (2000). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
315.00
0.79
0.71
5.15
Alaska
1433.00
0.00
0.00
5.65
Arizona
704.00
0.54
0.60
5.15
Arkansas
415.00
0.00
0.46
5.15
California
1141.00
0.22
0.27
5.75
Colorado
715.00
0.39
0.45
5.15
Connecticut
1031.00
0.00
0.00
6.15
Delaware
681.00
0.00
0.00
5.78
D.C.
795.00
0.37
0.41
6.15
Florida
610.00
0.25
0.31
5.15
Georgia
470.00
0.00
0.00
5.15
Hawaii
1157.00
0.19
0.25
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
604.00
0.33
0.36
5.15
Indiana
581.00
0.00
0.00
5.15
Iowa
731.00
0.40
0.43
5.15
Kansas
741.00
0.46
0.52
5.15
Kentucky
435.00
0.55
0.59
5.15
Louisiana
441.00
0.00
0.00
5.15
Maine
1052.00
0.00
0.00
5.15
Maryland
794.00
0.65
0.69
5.15
Massachusetts
1137.00
0.46
0.51
6.00
Michigan
944.00
0.40
0.49
5.15
Minnesota
916.00
0.25
0.34
5.15
Mississippi
290.00
0.21
0.29
5.15
Missouri
514.00
0.26
0.29
5.15
Montana
967.00
0.37
0.46
5.15
Nebraska
719.00
0.00
0.00
5.15
Nevada
642.00
1.00
1.07
5.15
New Hampshire
960.00
0.50
0.53
5.15
New Jersey
728.00
0.50
0.53
5.15
New Mexico
852.00
0.12
0.20
5.15
New York
1101.00
0.41
0.46
5.15
North Carolina
386.00
0.50
0.53
5.15
North Dakota
921.00
0.16
0.22
5.15
Ohio
743.00
0.18
0.25
5.15
Oklahoma
598.00
0.35
0.40
5.15
Oregon
925.00
0.50
0.50
6.50
Pennsylvania
836.00
0.50
0.53
5.15
Rhode Island
954.00
0.29
0.33
5.82
South Carolina
414.00
0.18
0.19
5.15
South Dakota
675.00
0.62
0.69
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
381.00
0.00
0.00
5.15
Utah
726.00
0.37
0.42
5.15
Vermont
1044.00
0.47
0.52
5.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
6.50
West Virginia
552.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
98
Table 8 (2001). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
315.00
0.77
0.71
5.15
Alaska
1433.00
0.00
0.00
5.65
Arizona
704.00
0.55
0.63
5.15
Arkansas
415.00
0.00
0.46
5.15
California
1175.00
0.22
0.29
6.25
Colorado
715.00
0.28
0.31
5.15
Connecticut
1031.00
0.00
0.00
6.40
Delaware
681.00
0.00
0.00
6.15
D.C.
795.00
0.20
0.23
6.15
Florida
610.00
0.26
0.32
5.15
Georgia
470.00
0.00
0.01
5.15
Hawaii
1157.00
0.20
0.27
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
604.00
0.33
0.37
5.15
Indiana
581.00
0.00
0.00
5.15
Iowa
731.00
0.40
0.44
5.15
Kansas
741.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.60
5.15
Louisiana
441.00
0.00
0.00
5.15
Maine
1052.00
0.00
0.00
5.15
Maryland
836.00
0.65
0.71
5.15
Massachusetts
1137.00
0.47
0.53
6.75
Michigan
944.00
0.41
0.52
5.15
Minnesota
916.00
0.25
0.35
5.15
Mississippi
290.00
0.22
0.31
5.15
Missouri
514.00
0.26
0.30
5.15
Montana
1003.00
0.38
0.48
5.15
Nebraska
719.00
0.00
0.00
5.15
Nevada
642.00
1.00
1.10
5.15
New Hampshire
960.00
0.50
0.55
5.15
New Jersey
728.00
0.50
0.55
5.15
New Mexico
802.00
0.13
0.21
5.15
New York
1101.00
0.41
0.47
5.15
North Carolina
386.00
0.50
0.55
5.15
North Dakota
961.00
0.37
0.40
5.15
Ohio
743.00
0.19
0.27
5.15
Oklahoma
598.00
0.35
0.41
5.15
Oregon
925.00
0.50
0.50
6.50
Pennsylvania
836.00
0.50
0.55
5.15
Rhode Island
954.00
0.29
0.34
6.15
South Carolina
414.00
0.18
0.19
5.15
South Dakota
675.00
0.62
0.71
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
381.00
0.00
0.00
5.15
Utah
763.00
0.38
0.43
5.15
Vermont
1054.00
0.47
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
6.72
West Virginia
677.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
99
Table 8 (2002). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
315.00
0.76
0.71
5.15
Alaska
1433.00
0.00
0.00
5.65
Arizona
704.00
0.55
0.64
5.15
Arkansas
415.00
0.00
0.46
5.15
California
1237.00
0.23
0.31
6.75
Colorado
715.00
0.28
0.31
5.15
Connecticut
1031.00
0.00
0.00
6.70
Delaware
681.00
0.00
0.00
6.15
D.C.
795.00
0.20
0.23
6.15
Florida
610.00
0.26
0.33
5.15
Georgia
470.00
0.00
0.02
5.15
Hawaii
1157.00
0.20
0.25
5.75
Idaho
309.00
0.00
0.00
5.15
Illinois
634.00
0.33
0.37
5.15
Indiana
581.00
0.00
0.00
5.15
Iowa
731.00
0.40
0.44
5.15
Kansas
741.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.61
5.15
Louisiana
441.00
0.00
0.00
5.15
Maine
1105.00
0.00
0.00
5.75
Maryland
899.00
0.65
0.72
5.15
Massachusetts
1137.00
0.47
0.53
6.75
Michigan
944.00
0.41
0.53
5.15
Minnesota
916.00
0.25
0.35
5.15
Mississippi
290.00
0.22
0.32
5.15
Missouri
514.00
0.26
0.30
5.15
Montana
1027.00
0.39
0.50
5.15
Nebraska
719.00
0.00
0.00
5.15
Nevada
643.00
1.00
1.11
5.15
New Hampshire
985.00
0.50
0.56
5.15
New Jersey
728.00
0.50
0.56
5.15
New Mexico
802.00
0.14
0.22
5.15
New York
1101.00
0.39
0.45
5.15
North Carolina
386.00
0.50
0.56
5.15
North Dakota
961.00
0.37
0.41
5.15
Ohio
743.00
0.20
0.28
5.15
Oklahoma
598.00
0.36
0.42
5.15
Oregon
925.00
0.50
0.50
6.50
Pennsylvania
836.00
0.50
0.56
5.15
Rhode Island
954.00
0.30
0.34
6.15
South Carolina
416.00
0.17
0.19
5.15
South Dakota
735.00
0.62
0.73
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
395.00
0.00
0.00
5.15
Utah
763.00
0.38
0.44
5.15
Vermont
1068.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
6.90
West Virginia
677.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
100
Table 8 (2003). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
365.00
0.87
0.82
5.15
Alaska
1433.00
0.32
0.38
7.15
Arizona
704.00
0.55
0.65
5.15
Arkansas
415.00
0.00
0.46
5.15
California
1283.00
0.23
0.31
6.75
Colorado
715.00
0.28
0.32
5.15
Connecticut
1031.00
0.00
0.00
6.90
Delaware
681.00
0.00
0.00
6.15
D.C.
795.00
0.21
0.23
6.15
Florida
610.00
0.26
0.34
5.15
Georgia
470.00
0.00
0.03
5.15
Hawaii
1157.00
0.21
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
634.00
0.33
0.38
5.15
Indiana
580.00
0.25
0.28
5.15
Iowa
731.00
0.40
0.45
5.15
Kansas
741.00
0.47
0.56
5.15
Kentucky
435.00
0.55
0.63
5.15
Louisiana
441.00
0.00
0.00
5.15
Maine
1105.00
0.00
0.00
6.25
Maryland
901.00
0.60
0.68
5.15
Massachusetts
1137.00
0.48
0.53
6.75
Michigan
944.00
0.42
0.55
5.15
Minnesota
916.00
0.25
0.35
5.15
Mississippi
290.00
0.23
0.33
5.15
Missouri
514.00
0.26
0.31
5.15
Montana
1027.00
0.39
0.52
5.15
Nebraska
719.00
0.01
0.16
5.15
Nevada
644.00
1.00
1.13
5.15
New Hampshire
985.00
0.50
0.57
5.15
New Jersey
728.00
0.50
0.57
5.15
New Mexico
802.00
0.14
0.23
5.15
New York
1101.00
0.39
0.46
5.15
North Carolina
386.00
0.50
0.57
5.15
North Dakota
961.00
0.37
0.41
5.15
Ohio
743.00
0.20
0.29
5.15
Oklahoma
598.00
0.36
0.43
5.15
Oregon
925.00
0.50
0.50
6.90
Pennsylvania
836.00
0.50
0.57
5.15
Rhode Island
954.00
0.30
0.34
6.15
South Carolina
417.00
0.17
0.19
5.15
South Dakota
750.00
0.63
0.75
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
404.00
0.00
0.00
5.15
Utah
763.00
0.38
0.45
5.15
Vermont
1072.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
7.01
West Virginia
677.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
101
Table 8 (2004). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
365.00
0.84
0.82
5.15
Alaska
1433.00
0.32
0.37
7.15
Arizona
704.00
0.55
0.68
5.15
Arkansas
415.00
0.00
0.46
5.15
California
1283.00
0.24
0.31
6.75
Colorado
715.00
0.28
0.33
5.15
Connecticut
1031.00
0.00
0.00
7.10
Delaware
681.00
0.00
0.00
6.15
D.C.
795.00
0.21
0.23
6.15
Florida
610.00
0.27
0.36
5.15
Georgia
470.00
0.00
0.06
5.15
Hawaii
1157.00
0.22
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
634.00
0.33
0.37
5.50
Indiana
580.00
0.25
0.29
5.15
Iowa
731.00
0.40
0.47
5.15
Kansas
741.00
0.48
0.58
5.15
Kentucky
435.00
0.55
0.64
5.15
Louisiana
441.00
0.00
0.00
5.15
Maine
1105.00
0.00
0.00
6.25
Maryland
910.00
0.60
0.70
5.15
Massachusetts
1137.00
0.48
0.53
6.75
Michigan
944.00
0.43
0.58
5.15
Minnesota
916.00
0.28
0.40
5.15
Mississippi
290.00
0.24
0.35
5.15
Missouri
514.00
0.26
0.32
5.15
Montana
761.00
0.41
0.54
5.15
Nebraska
719.00
0.00
0.09
5.15
Nevada
643.00
1.00
1.17
5.15
New Hampshire
985.00
0.50
0.58
5.15
New Jersey
728.00
0.50
0.58
5.15
New Mexico
802.00
0.15
0.25
5.15
New York
1226.00
0.45
0.55
5.15
North Carolina
386.00
0.50
0.58
5.15
North Dakota
961.00
0.37
0.43
5.15
Ohio
743.00
0.21
0.30
5.15
Oklahoma
598.00
0.36
0.45
5.15
Oregon
925.00
0.50
0.50
7.05
Pennsylvania
836.00
0.50
0.58
5.15
Rhode Island
954.00
0.30
0.35
6.75
South Carolina
424.00
0.16
0.19
5.15
South Dakota
762.00
0.64
0.77
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
412.00
0.00
0.00
5.15
Utah
763.00
0.38
0.47
5.15
Vermont
1076.00
0.49
0.56
6.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
7.16
West Virginia
677.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
102
Table 8 (2005). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
365.00
0.81
0.82
5.15
Alaska
1433.00
0.31
0.36
7.15
Arizona
704.00
0.56
0.70
5.15
Arkansas
415.00
0.46
0.46
5.15
California
1318.00
0.25
0.31
6.75
Colorado
715.00
0.28
0.34
5.15
Connecticut
1031.00
0.00
0.00
7.10
Delaware
681.00
0.00
0.00
6.15
D.C.
795.00
0.21
0.24
6.60
Florida
610.00
0.27
0.38
5.15
Georgia
470.00
0.00
0.08
5.15
Hawaii
1157.00
0.23
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
634.00
0.33
0.33
6.50
Indiana
581.00
0.25
0.30
5.15
Iowa
731.00
0.40
0.48
5.15
Kansas
741.00
0.48
0.60
5.15
Kentucky
435.00
0.55
0.66
5.15
Louisiana
441.00
0.00
0.00
5.15
Maine
1105.00
0.00
0.00
6.35
Maryland
920.00
0.60
0.72
5.15
Massachusetts
1137.00
0.49
0.53
6.75
Michigan
944.00
0.44
0.60
5.15
Minnesota
916.00
0.28
0.41
5.15
Mississippi
290.00
0.25
0.37
5.15
Missouri
514.00
0.27
0.33
5.15
Montana
761.00
0.41
0.57
5.15
Nebraska
719.00
0.00
0.00
5.15
Nevada
643.00
1.00
1.21
5.15
New Hampshire
985.00
0.50
0.60
5.15
New Jersey
728.00
0.50
0.60
5.15
New Mexico
802.00
0.16
0.27
5.15
New York
1226.00
0.44
0.47
6.00
North Carolina
386.00
0.50
0.60
5.15
North Dakota
961.00
0.36
0.44
5.15
Ohio
743.00
0.22
0.32
5.15
Oklahoma
598.00
0.36
0.47
5.15
Oregon
925.00
0.50
0.50
7.05
Pennsylvania
836.00
0.50
0.60
5.15
Rhode Island
954.00
0.31
0.35
6.75
South Carolina
485.00
0.18
0.22
5.15
South Dakota
773.00
0.64
0.80
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
423.00
0.00
0.00
5.15
Utah
763.00
0.39
0.49
5.15
Vermont
1076.00
0.50
0.57
7.00
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
7.35
West Virginia
508.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
103
Table 8 (2006). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
365.00
0.78
0.82
5.15
Alaska
1433.00
0.30
0.35
7.15
Arizona
704.00
0.53
0.74
5.15
Arkansas
415.00
0.44
0.46
5.15
California
1318.00
0.26
0.31
6.75
Colorado
715.00
0.27
0.35
5.15
Connecticut
1031.00
0.00
0.00
7.40
Delaware
681.00
0.00
0.00
6.15
D.C.
855.00
0.22
0.25
7.00
Florida
610.00
0.28
0.32
6.40
Georgia
470.00
0.00
0.11
5.15
Hawaii
1157.00
0.24
0.29
6.75
Idaho
309.00
0.00
0.00
5.15
Illinois
634.00
0.33
0.33
6.50
Indiana
581.00
0.24
0.32
5.15
Iowa
731.00
0.38
0.50
5.15
Kansas
741.00
0.46
0.63
5.15
Kentucky
435.00
0.53
0.69
5.15
Louisiana
441.00
0.00
0.00
5.15
Maine
1105.00
0.00
0.00
6.50
Maryland
934.00
0.60
0.63
6.15
Massachusetts
1137.00
0.49
0.53
6.75
Michigan
977.00
0.42
0.65
5.15
Minnesota
916.00
0.29
0.36
6.15
Mississippi
290.00
0.24
0.40
5.15
Missouri
514.00
0.25
0.35
5.15
Montana
891.00
0.40
0.60
5.15
Nebraska
719.00
0.00
0.03
5.15
Nevada
644.00
0.96
1.25
5.15
New Hampshire
985.00
0.48
0.63
5.15
New Jersey
728.00
0.50
0.53
6.15
New Mexico
802.00
0.16
0.29
5.15
New York
1226.00
0.43
0.45
6.75
North Carolina
386.00
0.48
0.63
5.15
North Dakota
961.00
0.35
0.46
5.15
Ohio
817.00
0.21
0.35
5.15
Oklahoma
598.00
0.35
0.49
5.15
Oregon
947.00
0.50
0.50
7.50
Pennsylvania
836.00
0.48
0.63
5.15
Rhode Island
954.00
0.32
0.36
7.10
South Carolina
485.00
0.17
0.23
5.15
South Dakota
773.00
0.61
0.84
5.15
Tennessee
386.00
0.00
0.00
5.15
Texas
433.00
0.00
0.00
5.15
Utah
763.00
0.37
0.52
5.15
Vermont
1076.00
0.51
0.57
7.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.50
0.50
7.63
West Virginia
508.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
380.00
0.53
0.81
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
104
Table 8 (2007). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
365.00
0.76
0.72
5.85
Alaska
1433.00
0.00
0.00
7.15
Arizona
704.00
0.57
0.59
6.75
Arkansas
415.00
0.43
0.38
6.25
California
1318.00
0.26
0.33
7.50
Colorado
715.00
0.28
0.28
6.85
Connecticut
1064.00
0.00
0.00
7.65
Delaware
681.00
0.00
0.00
6.65
D.C.
855.00
0.22
0.25
7.00
Florida
610.00
0.29
0.33
6.67
Georgia
470.00
0.00
0.12
5.85
Hawaii
1157.00
0.24
0.31
7.25
Idaho
309.00
0.00
0.00
5.85
Illinois
634.00
0.33
0.34
6.50
Indiana
581.00
0.25
0.28
5.85
Iowa
731.00
0.40
0.45
5.85
Kansas
741.00
0.49
0.57
5.85
Kentucky
435.00
0.55
0.62
5.85
Louisiana
441.00
0.00
0.00
5.85
Maine
1105.00
0.00
0.00
6.75
Maryland
1047.00
0.60
0.65
6.15
Massachusetts
1137.00
0.50
0.54
7.50
Michigan
977.00
0.46
0.53
6.95
Minnesota
916.00
0.27
0.37
5.85
Mississippi
290.00
0.27
0.37
5.85
Missouri
514.00
0.27
0.29
6.50
Montana
951.00
0.44
0.55
5.85
Nebraska
719.00
0.00
0.00
5.85
Nevada
708.00
1.00
1.08
6.15
New Hampshire
985.00
0.50
0.57
5.85
New Jersey
728.00
0.25
0.25
7.15
New Mexico
802.00
0.16
0.25
5.85
New York
1226.00
0.42
0.44
7.15
North Carolina
386.00
0.50
0.54
6.15
North Dakota
961.00
0.36
0.41
5.85
Ohio
817.00
0.24
0.29
6.85
Oklahoma
598.00
0.25
0.33
5.85
Oregon
947.00
0.50
0.50
7.80
Pennsylvania
836.00
0.50
0.53
6.25
Rhode Island
954.00
0.32
0.37
7.40
South Carolina
485.00
0.18
0.20
5.85
South Dakota
773.00
0.65
0.76
5.85
Tennessee
386.00
0.00
0.00
5.85
Texas
448.00
0.00
0.00
5.85
Utah
763.00
0.40
0.47
5.85
Vermont
1076.00
0.51
0.58
7.53
Virginia
479.00
0.00
0.00
5.85
Washington
1075.00
0.50
0.50
7.93
West Virginia
508.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
380.00
0.58
0.74
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
105
Table 8 (2008). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
365.00
0.72
0.64
6.55
Alaska
1433.00
0.30
0.33
7.15
Arizona
704.00
0.57
0.60
6.90
Arkansas
415.00
0.41
0.36
6.55
California
1318.00
0.28
0.34
8.00
Colorado
715.00
0.28
0.28
7.02
Connecticut
1064.00
0.00
0.00
7.65
Delaware
681.00
0.00
0.00
7.15
D.C.
897.00
0.23
0.25
7.00
Florida
610.00
0.30
0.34
6.79
Georgia
470.00
0.03
0.14
6.55
Hawaii
1288.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
6.55
Illinois
691.00
0.33
0.33
7.50
Indiana
581.00
0.00
0.00
6.55
Iowa
731.00
0.40
0.40
7.25
Kansas
741.00
0.33
0.36
6.55
Kentucky
435.00
0.55
0.59
6.55
Louisiana
441.00
0.00
0.00
6.55
Maine
1105.00
0.00
0.00
7.00
Maryland
1078.00
0.60
0.64
6.55
Massachusetts
1137.00
0.51
0.55
8.00
Michigan
977.00
0.48
0.54
7.15
Minnesota
916.00
0.27
0.35
6.55
Mississippi
290.00
0.29
0.36
6.55
Missouri
514.00
0.27
0.30
6.65
Montana
951.00
0.45
0.54
6.55
Nebraska
719.00
0.00
0.00
6.55
Nevada
708.00
1.00
1.07
6.55
New Hampshire
985.00
0.50
0.53
6.55
New Jersey
728.00
0.25
0.25
7.15
New Mexico
922.00
0.38
0.42
6.55
New York
1226.00
0.41
0.43
7.15
North Carolina
386.00
0.50
0.53
6.55
North Dakota
961.00
0.36
0.39
6.55
Ohio
817.00
0.25
0.29
7.00
Oklahoma
598.00
0.26
0.32
6.55
Oregon
947.00
0.50
0.50
7.95
Pennsylvania
836.00
0.50
0.50
7.15
Rhode Island
954.00
0.33
0.37
7.40
South Carolina
532.00
0.18
0.20
6.55
South Dakota
820.00
0.66
0.73
6.55
Tennessee
386.00
0.00
0.00
6.55
Texas
462.00
0.00
0.00
6.55
Utah
763.00
0.40
0.45
6.55
Vermont
1076.00
0.45
0.52
7.68
Virginia
479.00
0.00
0.00
6.55
Washington
1075.00
0.44
0.45
8.07
West Virginia
508.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
380.00
0.60
0.67
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
106
Table 8 (2009). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
365.00
0.74
0.58
7.25
Alaska
1433.00
0.13
0.20
7.25
Arizona
563.00
0.46
0.48
7.25
Arkansas
415.00
0.42
0.33
7.25
California
1265.00
0.27
0.34
8.00
Colorado
715.00
0.28
0.28
7.28
Connecticut
1064.00
0.00
0.00
8.00
Delaware
681.00
0.00
0.00
7.25
D.C.
897.00
0.22
0.25
7.55
Florida
610.00
0.30
0.34
7.25
Georgia
470.00
0.01
0.15
7.25
Hawaii
1288.00
0.25
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
691.00
0.33
0.33
7.75
Indiana
581.00
0.25
0.25
7.25
Iowa
731.00
0.34
0.34
7.25
Kansas
741.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
441.00
0.00
0.00
7.25
Maine
1105.00
0.00
0.00
7.25
Maryland
1095.00
0.60
0.60
7.25
Massachusetts
1137.00
0.50
0.55
8.00
Michigan
985.00
0.48
0.55
7.40
Minnesota
916.00
0.22
0.30
7.25
Mississippi
290.00
0.29
0.35
7.25
Missouri
514.00
0.27
0.28
7.25
Montana
1018.00
0.45
0.51
7.25
Nebraska
719.00
0.00
0.00
7.25
Nevada
708.00
1.00
1.00
7.25
New Hampshire
1035.00
0.50
0.50
7.25
New Jersey
728.00
0.25
0.25
7.25
New Mexico
922.00
0.37
0.40
7.50
New York
1226.00
0.39
0.41
7.25
North Carolina
386.00
0.50
0.50
7.25
North Dakota
961.00
0.36
0.36
7.25
Ohio
864.00
0.25
0.30
7.30
Oklahoma
598.00
0.26
0.31
7.25
Oregon
947.00
0.50
0.50
8.40
Pennsylvania
836.00
0.50
0.50
7.25
Rhode Island
954.00
0.33
0.37
7.40
South Carolina
547.00
0.18
0.18
7.25
South Dakota
820.00
0.65
0.69
7.25
Tennessee
386.00
0.00
0.00
7.25
Texas
462.00
0.00
0.00
7.25
Utah
763.00
0.40
0.42
7.25
Vermont
1076.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.44
0.46
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
611.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
107
Table 8 (2010). Welfare maximum benefit and implicit taxes for a mother and 7 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
365.00
0.73
0.58
7.25
Alaska
1433.00
0.28
0.32
7.75
Arizona
563.00
0.46
0.48
7.25
Arkansas
415.00
0.41
0.33
7.25
California
1265.00
0.27
0.34
8.00
Colorado
929.00
0.33
0.33
7.25
Connecticut
1064.00
0.00
0.00
8.25
Delaware
838.00
0.00
0.00
7.25
D.C.
897.00
0.23
0.26
8.25
Florida
610.00
0.30
0.34
7.25
Georgia
470.00
0.02
0.15
7.25
Hawaii
1237.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
691.00
0.25
0.25
8.00
Indiana
581.00
0.25
0.25
7.25
Iowa
731.00
0.34
0.34
7.25
Kansas
741.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
441.00
0.00
0.00
7.25
Maine
1105.00
0.00
0.00
7.50
Maryland
1095.00
0.60
0.60
7.25
Massachusetts
1137.00
0.51
0.55
8.00
Michigan
985.00
0.48
0.55
7.40
Minnesota
916.00
0.24
0.32
7.25
Mississippi
290.00
0.29
0.35
7.25
Missouri
514.00
0.27
0.28
7.25
Montana
1018.00
0.45
0.51
7.25
Nebraska
719.00
0.00
0.00
7.25
Nevada
708.00
1.00
1.00
7.25
New Hampshire
1035.00
0.50
0.50
7.25
New Jersey
728.00
0.25
0.25
7.25
New Mexico
922.00
0.37
0.40
7.50
New York
1377.00
0.39
0.41
7.25
North Carolina
386.00
0.50
0.50
7.25
North Dakota
961.00
0.36
0.36
7.25
Ohio
864.00
0.25
0.30
7.30
Oklahoma
598.00
0.26
0.31
7.25
Oregon
976.00
0.50
0.50
8.40
Pennsylvania
836.00
0.50
0.50
7.25
Rhode Island
954.00
0.33
0.37
7.40
South Carolina
547.00
0.18
0.18
7.25
South Dakota
845.00
0.66
0.69
7.25
Tennessee
386.00
0.00
0.00
7.25
Texas
493.00
0.00
0.00
7.25
Utah
763.00
0.40
0.42
7.25
Vermont
1076.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.44
0.46
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
628.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
108
Table 9 (1996). Welfare maximum benefit and implicit taxes for a mother and 8 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
344.00
0.44
0.55
4.38
Alaska
1539.00
0.40
0.44
4.88
Arizona
775.00
0.44
0.55
4.38
Arkansas
457.00
0.44
0.55
4.38
California
1170.00
0.44
0.55
4.38
Colorado
780.00
0.38
0.47
4.38
Connecticut
1117.00
0.00
0.00
4.39
Delaware
750.00
0.00
0.00
4.57
D.C.
958.00
0.44
0.50
5.38
Florida
671.00
0.44
0.55
4.38
Georgia
496.00
0.00
0.00
4.38
Hawaii
344.00
0.44
0.49
5.25
Idaho
710.00
0.00
0.00
4.38
Illinois
635.00
0.33
0.38
4.38
Indiana
639.00
0.44
0.55
4.38
Iowa
791.00
1.00
1.07
4.68
Kansas
802.00
0.44
0.55
4.38
Kentucky
435.00
0.25
0.30
4.38
Louisiana
427.00
0.44
0.55
4.38
Maine
1060.00
0.00
0.00
4.38
Maryland
766.00
0.44
0.55
4.38
Massachusetts
1128.00
0.44
0.55
4.38
Michigan
1020.00
0.36
0.49
4.38
Minnesota
944.00
0.00
0.00
4.38
Mississippi
264.00
0.00
0.00
4.38
Missouri
554.00
0.44
0.55
4.38
Montana
900.00
0.00
0.00
4.38
Nebraska
790.00
0.44
0.55
4.38
Nevada
707.00
0.44
0.55
4.38
New Hampshire
962.00
0.44
0.55
4.38
New Jersey
778.00
0.44
0.48
5.05
New Mexico
881.00
0.44
0.55
4.38
New York
1173.00
0.44
0.55
4.38
North Carolina
406.00
0.22
0.27
4.38
North Dakota
776.00
0.44
0.55
4.38
Ohio
748.00
0.15
0.24
4.38
Oklahoma
685.00
0.44
0.55
4.38
Oregon
985.00
0.44
0.51
4.75
Pennsylvania
919.00
0.44
0.55
4.38
Rhode Island
1034.00
0.44
0.53
4.52
South Carolina
444.00
0.17
0.21
4.38
South Dakota
724.00
0.38
0.47
4.38
Tennessee
425.00
0.00
0.00
4.38
Texas
382.00
0.44
0.55
4.38
Utah
717.00
0.36
0.44
4.38
Vermont
1074.00
0.44
0.51
4.75
Virginia
435.00
0.00
0.05
4.38
Washington
1075.00
0.15
0.24
4.90
West Virginia
477.00
0.44
0.55
4.38
Wisconsin
921.00
0.44
0.55
4.38
Wyoming
700.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
109
Table 9 (1997). Welfare maximum benefit and implicit taxes for a mother and 8 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
344.00
0.93
0.81
4.88
Alaska
1535.00
0.00
0.00
5.38
Arizona
775.00
0.45
0.51
4.88
Arkansas
457.00
0.00
0.00
4.88
California
1113.00
0.45
0.50
5.01
Colorado
780.00
0.38
0.43
4.88
Connecticut
1116.00
0.00
0.00
4.91
Delaware
750.00
0.00
0.00
5.05
D.C.
874.00
0.45
0.51
5.88
Florida
671.00
0.23
0.29
4.88
Georgia
496.00
0.00
0.00
4.88
Hawaii
1275.00
0.16
0.23
5.25
Idaho
710.00
0.00
0.00
4.88
Illinois
635.00
0.33
0.35
4.88
Indiana
639.00
0.45
0.51
4.88
Iowa
791.00
0.40
0.42
4.88
Kansas
802.00
0.45
0.50
4.88
Kentucky
435.00
0.55
0.57
4.88
Louisiana
427.00
0.45
0.51
4.88
Maine
1060.00
0.00
0.00
4.88
Maryland
774.00
0.74
0.77
4.88
Massachusetts
1128.00
0.45
0.49
5.25
Michigan
1020.00
0.36
0.46
4.88
Minnesota
940.00
0.00
0.00
4.88
Mississippi
264.00
0.00
0.00
4.88
Missouri
554.00
0.45
0.51
4.88
Montana
923.00
0.34
0.43
4.88
Nebraska
790.00
0.45
0.51
4.88
Nevada
707.00
1.00
1.04
4.88
New Hampshire
962.00
0.50
0.52
4.88
New Jersey
778.00
0.50
0.50
5.08
New Mexico
881.00
0.30
0.34
4.88
New York
1173.00
0.45
0.51
4.88
North Carolina
406.00
0.23
0.25
4.88
North Dakota
776.00
0.45
0.51
4.88
Ohio
748.00
0.16
0.23
4.88
Oklahoma
685.00
0.34
0.38
4.88
Oregon
985.00
0.50
0.50
5.50
Pennsylvania
919.00
0.50
0.52
4.88
Rhode Island
1034.00
0.27
0.31
5.15
South Carolina
443.00
0.17
0.19
4.88
South Dakota
724.00
0.38
0.43
4.88
Tennessee
425.00
0.00
0.00
4.88
Texas
382.00
0.45
0.51
4.88
Utah
717.00
0.36
0.40
4.88
Vermont
1099.00
0.45
0.50
5.10
Virginia
435.00
0.00
0.00
4.88
Washington
1075.00
0.16
0.25
4.98
West Virginia
477.00
0.45
0.51
4.88
Wisconsin
921.00
0.45
0.51
4.88
Wyoming
380.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
110
Table 9 (1998). Welfare maximum benefit and implicit taxes for a mother and 8 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
344.00
0.92
0.77
5.15
Alaska
1535.00
0.00
0.00
5.65
Arizona
775.00
0.53
0.56
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1113.00
0.20
0.27
5.65
Colorado
780.00
0.38
0.42
5.15
Connecticut
1116.00
0.00
0.00
5.18
Delaware
750.00
0.00
0.00
5.15
D.C.
874.00
0.45
0.52
6.15
Florida
671.00
0.23
0.28
5.15
Georgia
496.00
0.00
0.00
5.15
Hawaii
1275.00
0.17
0.23
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
635.00
0.33
0.34
5.15
Indiana
639.00
0.45
0.49
5.15
Iowa
791.00
0.40
0.40
5.15
Kansas
802.00
0.46
0.48
5.15
Kentucky
435.00
0.55
0.56
5.15
Louisiana
427.00
0.00
0.00
5.15
Maine
1060.00
0.00
0.00
5.15
Maryland
797.00
0.74
0.74
5.15
Massachusetts
1128.00
0.45
0.49
5.25
Michigan
1020.00
0.37
0.45
5.15
Minnesota
980.00
0.23
0.30
5.15
Mississippi
264.00
0.00
0.10
5.15
Missouri
554.00
0.45
0.49
5.15
Montana
954.00
0.35
0.42
5.15
Nebraska
790.00
0.00
0.00
5.15
Nevada
707.00
1.00
1.01
5.15
New Hampshire
962.00
0.50
0.50
5.15
New Jersey
778.00
0.50
0.50
5.15
New Mexico
981.00
0.13
0.20
5.15
New York
1173.00
0.42
0.44
5.15
North Carolina
406.00
0.23
0.25
5.15
North Dakota
1014.00
0.11
0.17
5.15
Ohio
793.00
0.17
0.22
5.15
Oklahoma
650.00
0.34
0.37
5.15
Oregon
985.00
0.50
0.50
6.00
Pennsylvania
919.00
0.50
0.50
5.15
Rhode Island
1034.00
0.27
0.31
5.15
South Carolina
448.00
0.18
0.18
5.15
South Dakota
724.00
0.61
0.64
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
382.00
0.45
0.49
5.15
Utah
760.00
0.37
0.39
5.15
Vermont
1099.00
0.45
0.50
5.25
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.22
0.27
5.15
West Virginia
477.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
111
Table 9 (1999). Welfare maximum benefit and implicit taxes for a mother and 8 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
344.00
0.90
0.77
5.15
Alaska
1535.00
0.00
0.00
5.65
Arizona
775.00
0.54
0.58
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1233.00
0.21
0.27
5.75
Colorado
780.00
0.39
0.43
5.15
Connecticut
1116.00
0.00
0.00
5.65
Delaware
750.00
0.00
0.00
5.48
D.C.
874.00
0.37
0.41
6.15
Florida
671.00
0.24
0.29
5.15
Georgia
496.00
0.00
0.00
5.15
Hawaii
1275.00
0.18
0.24
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
635.00
0.33
0.34
5.15
Indiana
639.00
0.46
0.51
5.15
Iowa
791.00
0.40
0.41
5.15
Kansas
802.00
0.46
0.50
5.15
Kentucky
435.00
0.55
0.57
5.15
Louisiana
427.00
0.00
0.00
5.15
Maine
1170.00
0.00
0.00
5.15
Maryland
820.00
0.65
0.67
5.15
Massachusetts
1128.00
0.46
0.50
5.25
Michigan
1020.00
0.38
0.46
5.15
Minnesota
980.00
0.23
0.31
5.15
Mississippi
314.00
0.14
0.22
5.15
Missouri
554.00
0.46
0.51
5.15
Montana
991.00
0.36
0.43
5.15
Nebraska
790.00
0.00
0.00
5.15
Nevada
703.00
1.00
1.03
5.15
New Hampshire
962.00
0.50
0.51
5.15
New Jersey
778.00
0.50
0.51
5.15
New Mexico
831.00
0.11
0.18
5.15
New York
1173.00
0.42
0.45
5.15
North Carolina
406.00
0.23
0.25
5.15
North Dakota
1014.00
0.12
0.18
5.15
Ohio
793.00
0.17
0.23
5.15
Oklahoma
650.00
0.34
0.38
5.15
Oregon
985.00
0.50
0.50
6.50
Pennsylvania
919.00
0.50
0.51
5.15
Rhode Island
1034.00
0.28
0.32
5.40
South Carolina
448.00
0.18
0.19
5.15
South Dakota
724.00
0.61
0.66
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
382.00
0.46
0.51
5.15
Utah
760.00
0.37
0.40
5.15
Vermont
1126.00
0.46
0.51
5.38
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.22
0.29
5.70
West Virginia
527.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
112
Table 9 (2000). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
344.00
0.87
0.77
5.15
Alaska
1535.00
0.00
0.00
5.65
Arizona
775.00
0.54
0.60
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1233.00
0.22
0.27
5.75
Colorado
780.00
0.39
0.45
5.15
Connecticut
1116.00
0.00
0.00
6.15
Delaware
750.00
0.00
0.00
5.78
D.C.
874.00
0.37
0.41
6.15
Florida
671.00
0.25
0.31
5.15
Georgia
496.00
0.00
0.00
5.15
Hawaii
1275.00
0.19
0.25
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
635.00
0.33
0.36
5.15
Indiana
639.00
0.00
0.00
5.15
Iowa
791.00
0.40
0.43
5.15
Kansas
802.00
0.46
0.52
5.15
Kentucky
435.00
0.55
0.59
5.15
Louisiana
477.00
0.00
0.00
5.15
Maine
1170.00
0.00
0.00
5.15
Maryland
857.00
0.65
0.69
5.15
Massachusetts
1237.00
0.46
0.51
6.00
Michigan
1020.00
0.40
0.49
5.15
Minnesota
980.00
0.22
0.30
5.15
Mississippi
314.00
0.15
0.24
5.15
Missouri
554.00
0.26
0.29
5.15
Montana
1064.00
0.37
0.46
5.15
Nebraska
790.00
0.00
0.00
5.15
Nevada
701.00
1.00
1.07
5.15
New Hampshire
1012.00
0.50
0.53
5.15
New Jersey
778.00
0.50
0.53
5.15
New Mexico
831.00
0.12
0.20
5.15
New York
1173.00
0.41
0.46
5.15
North Carolina
406.00
0.50
0.53
5.15
North Dakota
1014.00
0.13
0.20
5.15
Ohio
817.00
0.18
0.25
5.15
Oklahoma
650.00
0.35
0.40
5.15
Oregon
985.00
0.50
0.50
6.50
Pennsylvania
919.00
0.50
0.53
5.15
Rhode Island
1034.00
0.29
0.33
5.82
South Carolina
456.00
0.18
0.19
5.15
South Dakota
724.00
0.62
0.69
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
409.00
0.00
0.00
5.15
Utah
760.00
0.37
0.42
5.15
Vermont
1126.00
0.47
0.52
5.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.23
0.31
6.50
West Virginia
552.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
113
Table 9 (2001). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
344.00
0.85
0.77
5.15
Alaska
1535.00
0.00
0.00
5.65
Arizona
775.00
0.55
0.63
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1269.00
0.22
0.29
6.25
Colorado
780.00
0.28
0.31
5.15
Connecticut
1116.00
0.00
0.00
6.40
Delaware
750.00
0.00
0.00
6.15
D.C.
874.00
0.20
0.23
6.15
Florida
671.00
0.26
0.32
5.15
Georgia
496.00
0.00
0.00
5.15
Hawaii
1275.00
0.20
0.27
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
635.00
0.33
0.37
5.15
Indiana
639.00
0.00
0.00
5.15
Iowa
791.00
0.40
0.44
5.15
Kansas
802.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.60
5.15
Louisiana
477.00
0.00
0.00
5.15
Maine
1170.00
0.00
0.00
5.15
Maryland
902.00
0.65
0.71
5.15
Massachusetts
1237.00
0.47
0.53
6.75
Michigan
1020.00
0.41
0.52
5.15
Minnesota
980.00
0.22
0.32
5.15
Mississippi
314.00
0.16
0.26
5.15
Missouri
554.00
0.26
0.30
5.15
Montana
1105.00
0.38
0.48
5.15
Nebraska
790.00
0.00
0.00
5.15
Nevada
701.00
1.00
1.10
5.15
New Hampshire
1012.00
0.50
0.55
5.15
New Jersey
778.00
0.50
0.55
5.15
New Mexico
881.00
0.13
0.21
5.15
New York
1173.00
0.41
0.47
5.15
North Carolina
406.00
0.50
0.55
5.15
North Dakota
1058.00
0.37
0.40
5.15
Ohio
817.00
0.19
0.27
5.15
Oklahoma
650.00
0.35
0.41
5.15
Oregon
985.00
0.50
0.50
6.50
Pennsylvania
919.00
0.50
0.55
5.15
Rhode Island
1034.00
0.29
0.34
6.15
South Carolina
456.00
0.18
0.19
5.15
South Dakota
724.00
0.62
0.71
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
409.00
0.00
0.00
5.15
Utah
799.00
0.38
0.43
5.15
Vermont
1135.00
0.47
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.24
0.32
6.72
West Virginia
677.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
114
Table 9 (2002). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
344.00
0.83
0.77
5.15
Alaska
1535.00
0.00
0.00
5.65
Arizona
775.00
0.55
0.64
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1336.00
0.23
0.31
6.75
Colorado
780.00
0.28
0.31
5.15
Connecticut
1116.00
0.00
0.00
6.70
Delaware
750.00
0.00
0.00
6.15
D.C.
874.00
0.20
0.23
6.15
Florida
671.00
0.26
0.33
5.15
Georgia
496.00
0.00
0.00
5.15
Hawaii
1275.00
0.20
0.25
5.75
Idaho
309.00
0.00
0.00
5.15
Illinois
667.00
0.33
0.37
5.15
Indiana
639.00
0.00
0.00
5.15
Iowa
791.00
0.40
0.44
5.15
Kansas
802.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.61
5.15
Louisiana
477.00
0.00
0.00
5.15
Maine
1229.00
0.00
0.00
5.75
Maryland
970.00
0.65
0.72
5.15
Massachusetts
1237.00
0.47
0.53
6.75
Michigan
1020.00
0.41
0.53
5.15
Minnesota
980.00
0.22
0.32
5.15
Mississippi
314.00
0.17
0.27
5.15
Missouri
554.00
0.26
0.30
5.15
Montana
1130.00
0.39
0.50
5.15
Nebraska
790.00
0.00
0.00
5.15
Nevada
702.00
1.00
1.11
5.15
New Hampshire
1037.00
0.50
0.56
5.15
New Jersey
778.00
0.50
0.56
5.15
New Mexico
881.00
0.14
0.22
5.15
New York
1173.00
0.39
0.45
5.15
North Carolina
406.00
0.50
0.56
5.15
North Dakota
1058.00
0.37
0.41
5.15
Ohio
817.00
0.20
0.28
5.15
Oklahoma
650.00
0.36
0.42
5.15
Oregon
985.00
0.50
0.50
6.50
Pennsylvania
919.00
0.50
0.56
5.15
Rhode Island
1034.00
0.30
0.34
6.15
South Carolina
459.00
0.17
0.19
5.15
South Dakota
786.00
0.62
0.73
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
423.00
0.00
0.00
5.15
Utah
799.00
0.38
0.44
5.15
Vermont
1151.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.25
0.32
6.90
West Virginia
677.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
115
Table 9 (2003). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
395.00
0.94
0.88
5.15
Alaska
1535.00
0.32
0.38
7.15
Arizona
775.00
0.55
0.65
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1386.00
0.23
0.31
6.75
Colorado
780.00
0.28
0.32
5.15
Connecticut
1116.00
0.00
0.00
6.90
Delaware
750.00
0.00
0.00
6.15
D.C.
874.00
0.21
0.23
6.15
Florida
671.00
0.26
0.34
5.15
Georgia
496.00
0.00
0.01
5.15
Hawaii
1275.00
0.21
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
667.00
0.33
0.38
5.15
Indiana
639.00
0.25
0.28
5.15
Iowa
791.00
0.40
0.45
5.15
Kansas
802.00
0.47
0.56
5.15
Kentucky
435.00
0.55
0.63
5.15
Louisiana
477.00
0.00
0.00
5.15
Maine
1229.00
0.00
0.00
6.25
Maryland
973.00
0.60
0.68
5.15
Massachusetts
1237.00
0.48
0.53
6.75
Michigan
1020.00
0.42
0.55
5.15
Minnesota
980.00
0.22
0.32
5.15
Mississippi
314.00
0.18
0.28
5.15
Missouri
554.00
0.26
0.31
5.15
Montana
1130.00
0.39
0.52
5.15
Nebraska
790.00
0.00
0.11
5.15
Nevada
703.00
1.00
1.13
5.15
New Hampshire
1037.00
0.50
0.57
5.15
New Jersey
778.00
0.50
0.57
5.15
New Mexico
881.00
0.14
0.23
5.15
New York
1173.00
0.39
0.46
5.15
North Carolina
406.00
0.50
0.57
5.15
North Dakota
1058.00
0.37
0.41
5.15
Ohio
817.00
0.20
0.29
5.15
Oklahoma
650.00
0.36
0.43
5.15
Oregon
985.00
0.50
0.50
6.90
Pennsylvania
919.00
0.50
0.57
5.15
Rhode Island
1034.00
0.30
0.34
6.15
South Carolina
459.00
0.16
0.19
5.15
South Dakota
802.00
0.63
0.75
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
433.00
0.00
0.00
5.15
Utah
799.00
0.38
0.45
5.15
Vermont
1156.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.25
0.33
7.01
West Virginia
677.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
116
Table 9 (2004). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
395.00
0.91
0.88
5.15
Alaska
1535.00
0.32
0.37
7.15
Arizona
775.00
0.55
0.68
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1386.00
0.24
0.31
6.75
Colorado
780.00
0.28
0.33
5.15
Connecticut
1116.00
0.00
0.00
7.10
Delaware
750.00
0.00
0.00
6.15
D.C.
874.00
0.21
0.23
6.15
Florida
671.00
0.27
0.36
5.15
Georgia
496.00
0.00
0.03
5.15
Hawaii
1275.00
0.22
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
667.00
0.33
0.37
5.50
Indiana
639.00
0.25
0.29
5.15
Iowa
791.00
0.40
0.47
5.15
Kansas
802.00
0.48
0.58
5.15
Kentucky
435.00
0.55
0.64
5.15
Louisiana
477.00
0.00
0.00
5.15
Maine
1229.00
0.00
0.00
6.25
Maryland
982.00
0.60
0.70
5.15
Massachusetts
1237.00
0.48
0.53
6.75
Michigan
1020.00
0.43
0.58
5.15
Minnesota
980.00
0.24
0.36
5.15
Mississippi
314.00
0.19
0.30
5.15
Missouri
554.00
0.26
0.32
5.15
Montana
838.00
0.41
0.54
5.15
Nebraska
790.00
0.00
0.03
5.15
Nevada
723.00
1.00
1.17
5.15
New Hampshire
1037.00
0.50
0.58
5.15
New Jersey
778.00
0.50
0.58
5.15
New Mexico
881.00
0.15
0.25
5.15
New York
1299.00
0.45
0.55
5.15
North Carolina
406.00
0.50
0.58
5.15
North Dakota
1058.00
0.37
0.43
5.15
Ohio
817.00
0.21
0.30
5.15
Oklahoma
650.00
0.36
0.45
5.15
Oregon
985.00
0.50
0.50
7.05
Pennsylvania
919.00
0.50
0.58
5.15
Rhode Island
1034.00
0.30
0.35
6.75
South Carolina
467.00
0.16
0.19
5.15
South Dakota
815.00
0.64
0.77
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
441.00
0.00
0.00
5.15
Utah
799.00
0.38
0.47
5.15
Vermont
1160.00
0.49
0.56
6.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.26
0.33
7.16
West Virginia
677.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
117
Table 9 (2005). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
395.00
0.88
0.88
5.15
Alaska
1535.00
0.31
0.36
7.15
Arizona
775.00
0.56
0.70
5.15
Arkansas
457.00
0.51
0.51
5.15
California
1424.00
0.25
0.31
6.75
Colorado
780.00
0.28
0.34
5.15
Connecticut
1116.00
0.00
0.00
7.10
Delaware
750.00
0.00
0.00
6.15
D.C.
874.00
0.21
0.24
6.60
Florida
671.00
0.27
0.38
5.15
Georgia
496.00
0.00
0.05
5.15
Hawaii
1275.00
0.23
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
667.00
0.33
0.33
6.50
Indiana
639.00
0.25
0.30
5.15
Iowa
791.00
0.40
0.48
5.15
Kansas
802.00
0.48
0.60
5.15
Kentucky
435.00
0.55
0.66
5.15
Louisiana
477.00
0.00
0.00
5.15
Maine
1229.00
0.00
0.00
6.35
Maryland
993.00
0.60
0.72
5.15
Massachusetts
1237.00
0.49
0.53
6.75
Michigan
1020.00
0.44
0.60
5.15
Minnesota
980.00
0.24
0.37
5.15
Mississippi
314.00
0.20
0.33
5.15
Missouri
554.00
0.27
0.33
5.15
Montana
838.00
0.41
0.57
5.15
Nebraska
790.00
0.00
0.00
5.15
Nevada
723.00
1.00
1.21
5.15
New Hampshire
1037.00
0.50
0.60
5.15
New Jersey
778.00
0.50
0.60
5.15
New Mexico
881.00
0.16
0.27
5.15
New York
1299.00
0.44
0.47
6.00
North Carolina
406.00
0.50
0.60
5.15
North Dakota
1058.00
0.36
0.44
5.15
Ohio
817.00
0.22
0.32
5.15
Oklahoma
650.00
0.36
0.47
5.15
Oregon
985.00
0.50
0.50
7.05
Pennsylvania
919.00
0.50
0.60
5.15
Rhode Island
1034.00
0.31
0.35
6.75
South Carolina
534.00
0.18
0.22
5.15
South Dakota
826.00
0.64
0.80
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
454.00
0.00
0.00
5.15
Utah
799.00
0.39
0.49
5.15
Vermont
1160.00
0.50
0.57
7.00
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.27
0.33
7.35
West Virginia
508.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
118
Table 9 (2006). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
395.00
0.85
0.88
5.15
Alaska
1535.00
0.30
0.34
7.15
Arizona
775.00
0.53
0.74
5.15
Arkansas
457.00
0.49
0.51
5.15
California
1424.00
0.26
0.31
6.75
Colorado
780.00
0.27
0.35
5.15
Connecticut
1116.00
0.00
0.00
7.40
Delaware
750.00
0.00
0.00
6.15
D.C.
940.00
0.22
0.25
7.00
Florida
671.00
0.28
0.32
6.40
Georgia
496.00
0.00
0.09
5.15
Hawaii
1275.00
0.24
0.29
6.75
Idaho
309.00
0.00
0.00
5.15
Illinois
667.00
0.33
0.33
6.50
Indiana
639.00
0.24
0.31
5.15
Iowa
791.00
0.38
0.50
5.15
Kansas
802.00
0.46
0.63
5.15
Kentucky
435.00
0.53
0.69
5.15
Louisiana
477.00
0.00
0.00
5.15
Maine
1229.00
0.00
0.00
6.50
Maryland
1008.00
0.60
0.63
6.15
Massachusetts
1237.00
0.49
0.53
6.75
Michigan
1056.00
0.42
0.65
5.15
Minnesota
980.00
0.26
0.34
6.15
Mississippi
314.00
0.19
0.36
5.15
Missouri
554.00
0.25
0.35
5.15
Montana
980.00
0.40
0.60
5.15
Nebraska
790.00
0.00
0.00
5.15
Nevada
811.00
0.96
1.25
5.15
New Hampshire
1037.00
0.48
0.63
5.15
New Jersey
778.00
0.50
0.53
6.15
New Mexico
881.00
0.16
0.29
5.15
New York
1299.00
0.43
0.45
6.75
North Carolina
406.00
0.48
0.63
5.15
North Dakota
1058.00
0.35
0.46
5.15
Ohio
899.00
0.21
0.35
5.15
Oklahoma
650.00
0.35
0.49
5.15
Oregon
1008.00
0.50
0.50
7.50
Pennsylvania
919.00
0.48
0.63
5.15
Rhode Island
1034.00
0.32
0.36
7.10
South Carolina
534.00
0.17
0.23
5.15
South Dakota
826.00
0.61
0.84
5.15
Tennessee
425.00
0.00
0.00
5.15
Texas
464.00
0.00
0.00
5.15
Utah
799.00
0.37
0.52
5.15
Vermont
1160.00
0.51
0.57
7.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.27
0.34
7.63
West Virginia
508.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
380.00
0.53
0.81
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
119
Table 9 (2007). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
395.00
0.83
0.78
5.85
Alaska
1535.00
0.00
0.00
7.15
Arizona
775.00
0.57
0.59
6.75
Arkansas
457.00
0.48
0.42
6.25
California
1424.00
0.26
0.33
7.50
Colorado
780.00
0.28
0.28
6.85
Connecticut
1152.00
0.00
0.00
7.65
Delaware
750.00
0.00
0.00
6.65
D.C.
940.00
0.22
0.25
7.00
Florida
671.00
0.29
0.33
6.67
Georgia
496.00
0.00
0.09
5.85
Hawaii
1275.00
0.24
0.31
7.25
Idaho
309.00
0.00
0.00
5.85
Illinois
667.00
0.33
0.34
6.50
Indiana
639.00
0.25
0.28
5.85
Iowa
791.00
0.40
0.45
5.85
Kansas
802.00
0.49
0.57
5.85
Kentucky
435.00
0.55
0.62
5.85
Louisiana
477.00
0.00
0.00
5.85
Maine
1229.00
0.00
0.00
6.75
Maryland
1130.00
0.60
0.65
6.15
Massachusetts
1237.00
0.50
0.54
7.50
Michigan
1056.00
0.46
0.53
6.95
Minnesota
980.00
0.24
0.34
5.85
Mississippi
314.00
0.23
0.33
5.85
Missouri
554.00
0.27
0.29
6.50
Montana
1046.00
0.44
0.55
5.85
Nebraska
790.00
0.00
0.00
5.85
Nevada
773.00
1.00
1.08
6.15
New Hampshire
1037.00
0.50
0.57
5.85
New Jersey
778.00
0.25
0.25
7.15
New Mexico
881.00
0.16
0.25
5.85
New York
1299.00
0.42
0.45
7.15
North Carolina
406.00
0.50
0.54
6.15
North Dakota
1058.00
0.36
0.41
5.85
Ohio
899.00
0.24
0.29
6.85
Oklahoma
650.00
0.25
0.33
5.85
Oregon
1008.00
0.50
0.50
7.80
Pennsylvania
919.00
0.50
0.53
6.25
Rhode Island
1034.00
0.32
0.37
7.40
South Carolina
534.00
0.18
0.20
5.85
South Dakota
826.00
0.65
0.76
5.85
Tennessee
425.00
0.00
0.00
5.85
Texas
481.00
0.00
0.00
5.85
Utah
799.00
0.40
0.47
5.85
Vermont
1160.00
0.51
0.58
7.53
Virginia
479.00
0.00
0.00
5.85
Washington
1075.00
0.28
0.35
7.93
West Virginia
508.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
380.00
0.58
0.74
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
120
Table 9 (2008). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
395.00
0.78
0.70
6.55
Alaska
1535.00
0.30
0.33
7.15
Arizona
775.00
0.57
0.60
6.90
Arkansas
457.00
0.45
0.40
6.55
California
1424.00
0.28
0.34
8.00
Colorado
780.00
0.28
0.28
7.02
Connecticut
1152.00
0.00
0.00
7.65
Delaware
750.00
0.00
0.00
7.15
D.C.
987.00
0.23
0.25
7.00
Florida
671.00
0.30
0.34
6.79
Georgia
496.00
0.00
0.12
6.55
Hawaii
1418.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
6.55
Illinois
727.00
0.33
0.33
7.50
Indiana
639.00
0.00
0.00
6.55
Iowa
791.00
0.40
0.40
7.25
Kansas
802.00
0.33
0.36
6.55
Kentucky
435.00
0.55
0.59
6.55
Louisiana
477.00
0.00
0.00
6.55
Maine
1229.00
0.00
0.00
7.00
Maryland
1163.00
0.60
0.64
6.55
Massachusetts
1237.00
0.51
0.55
8.00
Michigan
1056.00
0.48
0.54
7.15
Minnesota
980.00
0.24
0.32
6.55
Mississippi
314.00
0.25
0.33
6.55
Missouri
554.00
0.27
0.30
6.65
Montana
1046.00
0.45
0.54
6.55
Nebraska
790.00
0.00
0.00
6.55
Nevada
773.00
1.00
1.07
6.55
New Hampshire
1037.00
0.50
0.53
6.55
New Jersey
778.00
0.25
0.25
7.15
New Mexico
1012.00
0.38
0.42
6.55
New York
1299.00
0.41
0.43
7.15
North Carolina
406.00
0.50
0.53
6.55
North Dakota
1058.00
0.36
0.39
6.55
Ohio
899.00
0.25
0.29
7.00
Oklahoma
650.00
0.26
0.32
6.55
Oregon
1008.00
0.50
0.50
7.95
Pennsylvania
919.00
0.50
0.50
7.15
Rhode Island
1034.00
0.33
0.37
7.40
South Carolina
585.00
0.18
0.20
6.55
South Dakota
877.00
0.66
0.73
6.55
Tennessee
425.00
0.00
0.00
6.55
Texas
496.00
0.00
0.00
6.55
Utah
799.00
0.40
0.45
6.55
Vermont
1160.00
0.45
0.52
7.68
Virginia
479.00
0.00
0.00
6.55
Washington
1075.00
0.22
0.30
8.07
West Virginia
508.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
380.00
0.60
0.67
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
121
Table 9 (2009). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
395.00
0.80
0.63
7.25
Alaska
1535.00
0.00
0.01
7.25
Arizona
620.00
0.46
0.48
7.25
Arkansas
457.00
0.46
0.36
7.25
California
1367.00
0.27
0.34
8.00
Colorado
780.00
0.28
0.28
7.28
Connecticut
1152.00
0.00
0.00
8.00
Delaware
750.00
0.00
0.00
7.25
D.C.
987.00
0.22
0.25
7.55
Florida
671.00
0.30
0.34
7.25
Georgia
496.00
0.00
0.13
7.25
Hawaii
1418.00
0.25
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
727.00
0.33
0.33
7.75
Indiana
639.00
0.25
0.25
7.25
Iowa
791.00
0.34
0.34
7.25
Kansas
802.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
477.00
0.00
0.00
7.25
Maine
1229.00
0.00
0.00
7.25
Maryland
1182.00
0.60
0.60
7.25
Massachusetts
1237.00
0.50
0.55
8.00
Michigan
1065.00
0.48
0.55
7.40
Minnesota
980.00
0.18
0.27
7.25
Mississippi
314.00
0.24
0.32
7.25
Missouri
554.00
0.27
0.28
7.25
Montana
1121.00
0.45
0.51
7.25
Nebraska
790.00
0.00
0.00
7.25
Nevada
773.00
1.00
1.00
7.25
New Hampshire
1087.00
0.50
0.50
7.25
New Jersey
778.00
0.25
0.25
7.25
New Mexico
1012.00
0.37
0.40
7.50
New York
1299.00
0.39
0.41
7.25
North Carolina
406.00
0.50
0.50
7.25
North Dakota
1058.00
0.36
0.36
7.25
Ohio
951.00
0.25
0.30
7.30
Oklahoma
650.00
0.26
0.31
7.25
Oregon
1008.00
0.50
0.50
8.40
Pennsylvania
919.00
0.50
0.50
7.25
Rhode Island
1034.00
0.33
0.37
7.40
South Carolina
601.00
0.18
0.18
7.25
South Dakota
877.00
0.65
0.69
7.25
Tennessee
425.00
0.00
0.00
7.25
Texas
496.00
0.00
0.00
7.25
Utah
799.00
0.40
0.42
7.25
Vermont
1160.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.22
0.31
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
611.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
122
Table 9 (2010). Welfare maximum benefit and implicit taxes for a mother and 8 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
395.00
0.79
0.63
7.25
Alaska
1535.00
0.07
0.16
7.75
Arizona
620.00
0.46
0.48
7.25
Arkansas
457.00
0.46
0.36
7.25
California
1367.00
0.27
0.34
8.00
Colorado
1012.00
0.33
0.33
7.25
Connecticut
1152.00
0.00
0.00
8.25
Delaware
923.00
0.00
0.00
7.25
D.C.
987.00
0.23
0.26
8.25
Florida
671.00
0.30
0.34
7.25
Georgia
496.00
0.00
0.13
7.25
Hawaii
1362.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
727.00
0.25
0.25
8.00
Indiana
639.00
0.25
0.25
7.25
Iowa
791.00
0.34
0.34
7.25
Kansas
802.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
477.00
0.00
0.00
7.25
Maine
1229.00
0.00
0.00
7.50
Maryland
1182.00
0.60
0.60
7.25
Massachusetts
1237.00
0.51
0.55
8.00
Michigan
1065.00
0.48
0.55
7.40
Minnesota
980.00
0.20
0.29
7.25
Mississippi
314.00
0.25
0.32
7.25
Missouri
554.00
0.27
0.28
7.25
Montana
1121.00
0.45
0.51
7.25
Nebraska
790.00
0.00
0.00
7.25
Nevada
773.00
1.00
1.00
7.25
New Hampshire
1087.00
0.50
0.50
7.25
New Jersey
778.00
0.25
0.25
7.25
New Mexico
1012.00
0.37
0.40
7.50
New York
1466.00
0.39
0.41
7.25
North Carolina
406.00
0.50
0.50
7.25
North Dakota
1058.00
0.36
0.36
7.25
Ohio
951.00
0.25
0.30
7.30
Oklahoma
650.00
0.26
0.31
7.25
Oregon
1039.00
0.50
0.50
8.40
Pennsylvania
919.00
0.50
0.50
7.25
Rhode Island
1034.00
0.33
0.37
7.40
South Carolina
603.00
0.18
0.18
7.25
South Dakota
903.00
0.66
0.69
7.25
Tennessee
425.00
0.00
0.00
7.25
Texas
528.00
0.00
0.00
7.25
Utah
799.00
0.40
0.42
7.25
Vermont
1160.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.22
0.31
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
628.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
123
Table 10 (1996). Welfare maximum benefit and implicit taxes for a mother and 9 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
372.00
0.44
0.55
4.38
Alaska
1641.00
0.40
0.44
4.88
Arizona
846.00
0.44
0.55
4.38
Arkansas
457.00
0.44
0.55
4.38
California
1257.00
0.44
0.55
4.38
Colorado
841.00
0.38
0.47
4.38
Connecticut
1221.00
0.00
0.00
4.39
Delaware
819.00
0.00
0.00
4.57
D.C.
1042.00
0.44
0.50
5.38
Florida
733.00
0.44
0.55
4.38
Georgia
530.00
0.00
0.00
4.38
Hawaii
372.00
0.44
0.49
5.25
Idaho
776.00
0.00
0.00
4.38
Illinois
669.00
0.33
0.38
4.38
Indiana
698.00
0.45
0.55
4.38
Iowa
865.00
1.00
1.07
4.68
Kansas
863.00
0.44
0.55
4.38
Kentucky
435.00
0.25
0.30
4.38
Louisiana
462.00
0.44
0.55
4.38
Maine
1167.00
0.00
0.00
4.38
Maryland
826.00
0.44
0.55
4.38
Massachusetts
1220.00
0.44
0.55
4.38
Michigan
1096.00
0.36
0.49
4.38
Minnesota
997.00
0.00
0.00
4.38
Mississippi
288.00
0.00
0.00
4.38
Missouri
595.00
0.44
0.55
4.38
Montana
941.00
0.00
0.00
4.38
Nebraska
861.00
0.44
0.55
4.38
Nevada
767.00
0.44
0.55
4.38
New Hampshire
1039.00
0.44
0.55
4.38
New Jersey
828.00
0.44
0.48
5.05
New Mexico
960.00
0.44
0.55
4.38
New York
1246.00
0.44
0.55
4.38
North Carolina
430.00
0.22
0.27
4.38
North Dakota
813.00
0.44
0.55
4.38
Ohio
816.00
0.15
0.24
4.38
Oklahoma
685.00
0.44
0.55
4.38
Oregon
1090.00
0.44
0.51
4.75
Pennsylvania
1002.00
0.44
0.55
4.38
Rhode Island
1114.00
0.44
0.53
4.52
South Carolina
485.00
0.17
0.21
4.38
South Dakota
774.00
0.38
0.47
4.38
Tennessee
467.00
0.00
0.00
4.38
Texas
425.00
0.44
0.55
4.38
Utah
747.00
0.36
0.44
4.38
Vermont
1151.00
0.44
0.51
4.75
Virginia
435.00
0.00
0.00
4.38
Washington
1075.00
0.00
0.00
4.90
West Virginia
477.00
0.44
0.55
4.38
Wisconsin
943.00
0.44
0.55
4.38
Wyoming
765.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
124
Table 10 (1997). Welfare maximum benefit and implicit taxes for a mother and 9 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
372.00
1.00
0.88
4.88
Alaska
1637.00
0.00
0.00
5.38
Arizona
846.00
0.45
0.51
4.88
Arkansas
457.00
0.00
0.00
4.88
California
1196.00
0.45
0.50
5.01
Colorado
841.00
0.38
0.43
4.88
Connecticut
1220.00
0.00
0.00
4.91
Delaware
819.00
0.00
0.00
5.05
D.C.
950.00
0.45
0.51
5.88
Florida
733.00
0.23
0.29
4.88
Georgia
530.00
0.00
0.00
4.88
Hawaii
1392.00
0.16
0.23
5.25
Idaho
776.00
0.00
0.00
4.88
Illinois
669.00
0.33
0.35
4.88
Indiana
698.00
0.45
0.51
4.88
Iowa
865.00
0.40
0.42
4.88
Kansas
863.00
0.45
0.50
4.88
Kentucky
435.00
0.55
0.57
4.88
Louisiana
462.00
0.45
0.51
4.88
Maine
1167.00
0.00
0.00
4.88
Maryland
835.00
0.74
0.77
4.88
Massachusetts
1220.00
0.45
0.49
5.25
Michigan
1096.00
0.36
0.46
4.88
Minnesota
993.00
0.00
0.00
4.88
Mississippi
288.00
0.00
0.00
4.88
Missouri
595.00
0.45
0.51
4.88
Montana
966.00
0.34
0.43
4.88
Nebraska
861.00
0.45
0.51
4.88
Nevada
767.00
1.00
1.04
4.88
New Hampshire
1039.00
0.50
0.52
4.88
New Jersey
828.00
0.50
0.50
5.08
New Mexico
960.00
0.30
0.34
4.88
New York
1246.00
0.45
0.51
4.88
North Carolina
430.00
0.23
0.25
4.88
North Dakota
813.00
0.45
0.51
4.88
Ohio
816.00
0.16
0.23
4.88
Oklahoma
685.00
0.34
0.38
4.88
Oregon
1090.00
0.50
0.50
5.50
Pennsylvania
1002.00
0.50
0.52
4.88
Rhode Island
1114.00
0.27
0.31
5.15
South Carolina
484.00
0.17
0.19
4.88
South Dakota
774.00
0.38
0.43
4.88
Tennessee
467.00
0.00
0.00
4.88
Texas
425.00
0.45
0.51
4.88
Utah
747.00
0.36
0.40
4.88
Vermont
1178.00
0.45
0.50
5.10
Virginia
435.00
0.00
0.00
4.88
Washington
1075.00
0.00
0.02
4.98
West Virginia
477.00
0.45
0.51
4.88
Wisconsin
943.00
0.45
0.51
4.88
Wyoming
380.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
125
Table 10 (1998). Welfare maximum benefit and implicit taxes for a mother and 9 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
372.00
0.99
0.83
5.15
Alaska
1637.00
0.00
0.00
5.65
Arizona
846.00
0.53
0.56
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1196.00
0.20
0.27
5.65
Colorado
841.00
0.38
0.42
5.15
Connecticut
1220.00
0.00
0.00
5.18
Delaware
819.00
0.00
0.00
5.15
D.C.
950.00
0.45
0.52
6.15
Florida
733.00
0.23
0.28
5.15
Georgia
530.00
0.00
0.00
5.15
Hawaii
1392.00
0.17
0.23
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
669.00
0.33
0.34
5.15
Indiana
698.00
0.45
0.49
5.15
Iowa
865.00
0.40
0.40
5.15
Kansas
863.00
0.46
0.48
5.15
Kentucky
435.00
0.55
0.56
5.15
Louisiana
462.00
0.00
0.00
5.15
Maine
1167.00
0.00
0.00
5.15
Maryland
859.00
0.74
0.74
5.15
Massachusetts
1220.00
0.45
0.49
5.25
Michigan
1096.00
0.37
0.45
5.15
Minnesota
1035.00
0.20
0.27
5.15
Mississippi
288.00
0.00
0.05
5.15
Missouri
595.00
0.45
0.49
5.15
Montana
998.00
0.35
0.42
5.15
Nebraska
861.00
0.00
0.00
5.15
Nevada
767.00
1.00
1.01
5.15
New Hampshire
1039.00
0.50
0.50
5.15
New Jersey
828.00
0.50
0.50
5.15
New Mexico
1060.00
0.13
0.20
5.15
New York
1246.00
0.42
0.44
5.15
North Carolina
430.00
0.23
0.25
5.15
North Dakota
1107.00
0.08
0.15
5.15
Ohio
865.00
0.17
0.22
5.15
Oklahoma
650.00
0.34
0.37
5.15
Oregon
1090.00
0.50
0.50
6.00
Pennsylvania
1002.00
0.50
0.50
5.15
Rhode Island
1114.00
0.27
0.31
5.15
South Carolina
489.00
0.18
0.18
5.15
South Dakota
773.00
0.61
0.64
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
425.00
0.45
0.49
5.15
Utah
792.00
0.37
0.39
5.15
Vermont
1178.00
0.45
0.50
5.25
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.04
5.15
West Virginia
477.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
126
Table 10 (1999). Welfare maximum benefit and implicit taxes for a mother and 9 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
372.00
0.97
0.83
5.15
Alaska
1637.00
0.00
0.00
5.65
Arizona
846.00
0.54
0.58
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1324.00
0.21
0.27
5.75
Colorado
841.00
0.39
0.43
5.15
Connecticut
1220.00
0.00
0.00
5.65
Delaware
819.00
0.00
0.00
5.48
D.C.
950.00
0.37
0.41
6.15
Florida
733.00
0.24
0.29
5.15
Georgia
530.00
0.00
0.00
5.15
Hawaii
1392.00
0.18
0.24
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
669.00
0.33
0.34
5.15
Indiana
698.00
0.46
0.51
5.15
Iowa
865.00
0.40
0.41
5.15
Kansas
863.00
0.46
0.50
5.15
Kentucky
435.00
0.55
0.57
5.15
Louisiana
462.00
0.00
0.00
5.15
Maine
1288.00
0.00
0.00
5.15
Maryland
883.00
0.65
0.67
5.15
Massachusetts
1220.00
0.46
0.50
5.25
Michigan
1096.00
0.38
0.46
5.15
Minnesota
1035.00
0.20
0.28
5.15
Mississippi
338.00
0.08
0.17
5.15
Missouri
595.00
0.46
0.51
5.15
Montana
1036.00
0.36
0.43
5.15
Nebraska
861.00
0.00
0.00
5.15
Nevada
762.00
1.00
1.03
5.15
New Hampshire
1039.00
0.50
0.51
5.15
New Jersey
828.00
0.50
0.51
5.15
New Mexico
1010.00
0.11
0.18
5.15
New York
1246.00
0.42
0.45
5.15
North Carolina
430.00
0.23
0.25
5.15
North Dakota
1107.00
0.09
0.15
5.15
Ohio
865.00
0.17
0.23
5.15
Oklahoma
650.00
0.34
0.38
5.15
Oregon
1090.00
0.50
0.50
6.50
Pennsylvania
1002.00
0.50
0.51
5.15
Rhode Island
1114.00
0.28
0.32
5.40
South Carolina
489.00
0.18
0.19
5.15
South Dakota
773.00
0.61
0.66
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
425.00
0.46
0.51
5.15
Utah
792.00
0.37
0.40
5.15
Vermont
1207.00
0.46
0.51
5.38
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.08
5.70
West Virginia
527.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
127
Table 10 (2000). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
372.00
0.94
0.83
5.15
Alaska
1637.00
0.00
0.00
5.65
Arizona
846.00
0.54
0.60
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1324.00
0.22
0.27
5.75
Colorado
841.00
0.39
0.45
5.15
Connecticut
1220.00
0.00
0.00
6.15
Delaware
819.00
0.00
0.00
5.78
D.C.
950.00
0.37
0.41
6.15
Florida
733.00
0.25
0.31
5.15
Georgia
530.00
0.00
0.00
5.15
Hawaii
1392.00
0.19
0.25
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
669.00
0.33
0.36
5.15
Indiana
698.00
0.00
0.00
5.15
Iowa
865.00
0.40
0.43
5.15
Kansas
863.00
0.46
0.52
5.15
Kentucky
435.00
0.55
0.59
5.15
Louisiana
512.00
0.00
0.00
5.15
Maine
1288.00
0.00
0.00
5.15
Maryland
923.00
0.65
0.69
5.15
Massachusetts
1338.00
0.46
0.51
6.00
Michigan
1096.00
0.40
0.49
5.15
Minnesota
1035.00
0.19
0.28
5.15
Mississippi
338.00
0.10
0.20
5.15
Missouri
595.00
0.26
0.29
5.15
Montana
1163.00
0.37
0.46
5.15
Nebraska
861.00
0.00
0.00
5.15
Nevada
760.00
1.00
1.07
5.15
New Hampshire
1089.00
0.50
0.53
5.15
New Jersey
828.00
0.50
0.53
5.15
New Mexico
1010.00
0.12
0.20
5.15
New York
1246.00
0.41
0.46
5.15
North Carolina
430.00
0.50
0.53
5.15
North Dakota
1107.00
0.10
0.17
5.15
Ohio
891.00
0.18
0.25
5.15
Oklahoma
650.00
0.35
0.40
5.15
Oregon
1090.00
0.50
0.50
6.50
Pennsylvania
1002.00
0.50
0.53
5.15
Rhode Island
1114.00
0.29
0.33
5.82
South Carolina
497.00
0.18
0.19
5.15
South Dakota
773.00
0.62
0.69
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
455.00
0.00
0.00
5.15
Utah
792.00
0.37
0.42
5.15
Vermont
1207.00
0.47
0.52
5.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.13
6.50
West Virginia
552.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
128
Table 10 (2001). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
372.00
0.91
0.83
5.15
Alaska
1637.00
0.00
0.00
5.65
Arizona
846.00
0.55
0.63
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1363.00
0.22
0.29
6.25
Colorado
841.00
0.28
0.31
5.15
Connecticut
1220.00
0.00
0.00
6.40
Delaware
819.00
0.00
0.00
6.15
D.C.
950.00
0.20
0.23
6.15
Florida
733.00
0.26
0.32
5.15
Georgia
530.00
0.00
0.00
5.15
Hawaii
1392.00
0.20
0.27
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
669.00
0.33
0.37
5.15
Indiana
698.00
0.00
0.00
5.15
Iowa
865.00
0.40
0.44
5.15
Kansas
863.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.60
5.15
Louisiana
512.00
0.00
0.00
5.15
Maine
1288.00
0.00
0.00
5.15
Maryland
972.00
0.65
0.71
5.15
Massachusetts
1338.00
0.47
0.53
6.75
Michigan
1096.00
0.41
0.52
5.15
Minnesota
1035.00
0.19
0.29
5.15
Mississippi
338.00
0.11
0.21
5.15
Missouri
595.00
0.26
0.30
5.15
Montana
1207.00
0.38
0.48
5.15
Nebraska
861.00
0.00
0.00
5.15
Nevada
760.00
1.00
1.10
5.15
New Hampshire
1089.00
0.50
0.55
5.15
New Jersey
828.00
0.50
0.55
5.15
New Mexico
960.00
0.13
0.21
5.15
New York
1246.00
0.41
0.47
5.15
North Carolina
430.00
0.50
0.55
5.15
North Dakota
1155.00
0.37
0.40
5.15
Ohio
891.00
0.19
0.27
5.15
Oklahoma
650.00
0.35
0.41
5.15
Oregon
1090.00
0.50
0.50
6.50
Pennsylvania
1002.00
0.50
0.55
5.15
Rhode Island
1114.00
0.29
0.34
6.15
South Carolina
497.00
0.18
0.19
5.15
South Dakota
773.00
0.62
0.71
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
455.00
0.00
0.00
5.15
Utah
831.00
0.38
0.43
5.15
Vermont
1217.00
0.47
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.14
6.72
West Virginia
677.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
129
Table 10 (2002). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
372.00
0.90
0.83
5.15
Alaska
1637.00
0.00
0.00
5.65
Arizona
846.00
0.55
0.64
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1435.00
0.23
0.31
6.75
Colorado
841.00
0.28
0.31
5.15
Connecticut
1220.00
0.00
0.00
6.70
Delaware
819.00
0.00
0.00
6.15
D.C.
950.00
0.20
0.23
6.15
Florida
733.00
0.26
0.33
5.15
Georgia
530.00
0.00
0.00
5.15
Hawaii
1392.00
0.20
0.25
5.75
Idaho
309.00
0.00
0.00
5.15
Illinois
702.00
0.33
0.37
5.15
Indiana
698.00
0.00
0.00
5.15
Iowa
865.00
0.40
0.44
5.15
Kansas
863.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.61
5.15
Louisiana
512.00
0.00
0.00
5.15
Maine
1353.00
0.00
0.00
5.75
Maryland
1045.00
0.65
0.72
5.15
Massachusetts
1338.00
0.47
0.53
6.75
Michigan
1096.00
0.41
0.53
5.15
Minnesota
1035.00
0.19
0.29
5.15
Mississippi
338.00
0.12
0.22
5.15
Missouri
595.00
0.26
0.30
5.15
Montana
1235.00
0.39
0.50
5.15
Nebraska
861.00
0.00
0.00
5.15
Nevada
760.00
1.00
1.11
5.15
New Hampshire
1114.00
0.50
0.56
5.15
New Jersey
828.00
0.50
0.56
5.15
New Mexico
960.00
0.14
0.22
5.15
New York
1246.00
0.39
0.45
5.15
North Carolina
430.00
0.50
0.56
5.15
North Dakota
1155.00
0.37
0.41
5.15
Ohio
891.00
0.20
0.28
5.15
Oklahoma
650.00
0.36
0.42
5.15
Oregon
1090.00
0.50
0.50
6.50
Pennsylvania
1002.00
0.50
0.56
5.15
Rhode Island
1114.00
0.30
0.34
6.15
South Carolina
501.00
0.17
0.19
5.15
South Dakota
836.00
0.62
0.73
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
471.00
0.00
0.00
5.15
Utah
831.00
0.38
0.44
5.15
Vermont
1233.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.15
6.90
West Virginia
677.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
130
Table 10 (2003). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
425.00
1.00
0.95
5.15
Alaska
1637.00
0.32
0.38
7.15
Arizona
846.00
0.55
0.65
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1489.00
0.23
0.31
6.75
Colorado
841.00
0.28
0.32
5.15
Connecticut
1220.00
0.00
0.00
6.90
Delaware
819.00
0.00
0.00
6.15
D.C.
950.00
0.21
0.23
6.15
Florida
733.00
0.26
0.34
5.15
Georgia
530.00
0.00
0.00
5.15
Hawaii
1392.00
0.21
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
702.00
0.33
0.38
5.15
Indiana
697.00
0.25
0.28
5.15
Iowa
865.00
0.40
0.45
5.15
Kansas
863.00
0.47
0.56
5.15
Kentucky
435.00
0.55
0.63
5.15
Louisiana
512.00
0.00
0.00
5.15
Maine
1353.00
0.00
0.00
6.25
Maryland
1048.00
0.60
0.68
5.15
Massachusetts
1338.00
0.48
0.53
6.75
Michigan
1096.00
0.42
0.55
5.15
Minnesota
1035.00
0.18
0.29
5.15
Mississippi
338.00
0.13
0.24
5.15
Missouri
595.00
0.26
0.31
5.15
Montana
1235.00
0.39
0.52
5.15
Nebraska
861.00
0.00
0.06
5.15
Nevada
762.00
1.00
1.13
5.15
New Hampshire
1114.00
0.50
0.57
5.15
New Jersey
828.00
0.50
0.57
5.15
New Mexico
960.00
0.14
0.23
5.15
New York
1246.00
0.39
0.46
5.15
North Carolina
430.00
0.50
0.57
5.15
North Dakota
1155.00
0.37
0.41
5.15
Ohio
891.00
0.20
0.29
5.15
Oklahoma
650.00
0.36
0.43
5.15
Oregon
1090.00
0.50
0.50
6.90
Pennsylvania
1002.00
0.50
0.57
5.15
Rhode Island
1114.00
0.30
0.34
6.15
South Carolina
501.00
0.16
0.19
5.15
South Dakota
853.00
0.63
0.75
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
482.00
0.00
0.00
5.15
Utah
831.00
0.38
0.45
5.15
Vermont
1239.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.01
0.16
7.01
West Virginia
677.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
131
Table 10 (2004). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
425.00
0.98
0.95
5.15
Alaska
1637.00
0.32
0.37
7.15
Arizona
846.00
0.55
0.68
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1489.00
0.24
0.31
6.75
Colorado
841.00
0.28
0.33
5.15
Connecticut
1220.00
0.00
0.00
7.10
Delaware
819.00
0.00
0.00
6.15
D.C.
950.00
0.21
0.23
6.15
Florida
733.00
0.27
0.36
5.15
Georgia
530.00
0.00
0.00
5.15
Hawaii
1392.00
0.22
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
702.00
0.33
0.37
5.50
Indiana
697.00
0.25
0.29
5.15
Iowa
865.00
0.40
0.47
5.15
Kansas
863.00
0.48
0.58
5.15
Kentucky
435.00
0.55
0.64
5.15
Louisiana
512.00
0.00
0.00
5.15
Maine
1353.00
0.00
0.00
6.25
Maryland
1058.00
0.60
0.70
5.15
Massachusetts
1338.00
0.48
0.53
6.75
Michigan
1096.00
0.43
0.58
5.15
Minnesota
1035.00
0.21
0.33
5.15
Mississippi
338.00
0.15
0.26
5.15
Missouri
595.00
0.26
0.32
5.15
Montana
915.00
0.41
0.54
5.15
Nebraska
861.00
0.00
0.00
5.15
Nevada
783.00
1.00
1.17
5.15
New Hampshire
1114.00
0.50
0.58
5.15
New Jersey
828.00
0.50
0.58
5.15
New Mexico
960.00
0.15
0.25
5.15
New York
1371.00
0.45
0.55
5.15
North Carolina
430.00
0.50
0.58
5.15
North Dakota
1155.00
0.37
0.43
5.15
Ohio
891.00
0.21
0.30
5.15
Oklahoma
650.00
0.36
0.45
5.15
Oregon
1090.00
0.50
0.50
7.05
Pennsylvania
1002.00
0.50
0.58
5.15
Rhode Island
1114.00
0.30
0.35
6.75
South Carolina
510.00
0.17
0.19
5.15
South Dakota
867.00
0.64
0.77
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
491.00
0.00
0.00
5.15
Utah
831.00
0.38
0.47
5.15
Vermont
1244.00
0.49
0.56
6.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.02
0.16
7.16
West Virginia
677.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
132
Table 10 (2005). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
425.00
0.95
0.95
5.15
Alaska
1637.00
0.31
0.36
7.15
Arizona
846.00
0.56
0.70
5.15
Arkansas
457.00
0.51
0.51
5.15
California
1530.00
0.25
0.31
6.75
Colorado
841.00
0.28
0.34
5.15
Connecticut
1220.00
0.00
0.00
7.10
Delaware
819.00
0.00
0.00
6.15
D.C.
950.00
0.21
0.24
6.60
Florida
733.00
0.27
0.38
5.15
Georgia
530.00
0.00
0.01
5.15
Hawaii
1392.00
0.23
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
702.00
0.33
0.33
6.50
Indiana
698.00
0.25
0.30
5.15
Iowa
865.00
0.40
0.48
5.15
Kansas
863.00
0.48
0.60
5.15
Kentucky
435.00
0.55
0.66
5.15
Louisiana
512.00
0.00
0.00
5.15
Maine
1353.00
0.00
0.00
6.35
Maryland
1070.00
0.60
0.72
5.15
Massachusetts
1338.00
0.49
0.53
6.75
Michigan
1096.00
0.44
0.60
5.15
Minnesota
1035.00
0.21
0.34
5.15
Mississippi
338.00
0.16
0.28
5.15
Missouri
595.00
0.27
0.33
5.15
Montana
915.00
0.41
0.57
5.15
Nebraska
861.00
0.00
0.00
5.15
Nevada
783.00
1.00
1.21
5.15
New Hampshire
1114.00
0.50
0.60
5.15
New Jersey
828.00
0.50
0.60
5.15
New Mexico
960.00
0.16
0.27
5.15
New York
1371.00
0.44
0.47
6.00
North Carolina
430.00
0.50
0.60
5.15
North Dakota
1155.00
0.36
0.44
5.15
Ohio
891.00
0.22
0.32
5.15
Oklahoma
650.00
0.36
0.47
5.15
Oregon
1090.00
0.50
0.50
7.05
Pennsylvania
1002.00
0.50
0.60
5.15
Rhode Island
1114.00
0.31
0.35
6.75
South Carolina
583.00
0.18
0.22
5.15
South Dakota
879.00
0.64
0.80
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
505.00
0.00
0.00
5.15
Utah
831.00
0.39
0.49
5.15
Vermont
1244.00
0.50
0.57
7.00
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.04
0.17
7.35
West Virginia
508.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
133
Table 10 (2006). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
425.00
0.91
0.95
5.15
Alaska
1637.00
0.30
0.34
7.15
Arizona
846.00
0.53
0.74
5.15
Arkansas
457.00
0.49
0.51
5.15
California
1530.00
0.26
0.31
6.75
Colorado
841.00
0.27
0.35
5.15
Connecticut
1220.00
0.00
0.00
7.40
Delaware
819.00
0.00
0.00
6.15
D.C.
1021.00
0.22
0.25
7.00
Florida
733.00
0.28
0.32
6.40
Georgia
530.00
0.00
0.04
5.15
Hawaii
1392.00
0.24
0.29
6.75
Idaho
309.00
0.00
0.00
5.15
Illinois
702.00
0.33
0.33
6.50
Indiana
698.00
0.24
0.32
5.15
Iowa
865.00
0.38
0.50
5.15
Kansas
863.00
0.46
0.63
5.15
Kentucky
435.00
0.53
0.69
5.15
Louisiana
512.00
0.00
0.00
5.15
Maine
1353.00
0.00
0.00
6.50
Maryland
1086.00
0.60
0.63
6.15
Massachusetts
1338.00
0.49
0.53
6.75
Michigan
1135.00
0.42
0.65
5.15
Minnesota
1035.00
0.22
0.31
6.15
Mississippi
338.00
0.15
0.31
5.15
Missouri
595.00
0.25
0.35
5.15
Montana
1070.00
0.40
0.60
5.15
Nebraska
861.00
0.00
0.00
5.15
Nevada
978.00
0.96
1.25
5.15
New Hampshire
1114.00
0.48
0.63
5.15
New Jersey
828.00
0.50
0.53
6.15
New Mexico
960.00
0.16
0.29
5.15
New York
1371.00
0.43
0.45
6.75
North Carolina
430.00
0.48
0.63
5.15
North Dakota
1155.00
0.35
0.46
5.15
Ohio
980.00
0.21
0.35
5.15
Oklahoma
650.00
0.35
0.49
5.15
Oregon
1116.00
0.50
0.50
7.50
Pennsylvania
1002.00
0.48
0.63
5.15
Rhode Island
1114.00
0.32
0.36
7.10
South Carolina
582.00
0.17
0.23
5.15
South Dakota
879.00
0.61
0.84
5.15
Tennessee
467.00
0.00
0.00
5.15
Texas
516.00
0.00
0.00
5.15
Utah
831.00
0.37
0.52
5.15
Vermont
1244.00
0.51
0.57
7.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.05
0.19
7.63
West Virginia
508.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
380.00
0.53
0.81
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
134
Table 10 (2007). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
425.00
0.89
0.84
5.85
Alaska
1637.00
0.00
0.00
7.15
Arizona
846.00
0.57
0.59
6.75
Arkansas
457.00
0.48
0.42
6.25
California
1530.00
0.26
0.33
7.50
Colorado
841.00
0.28
0.28
6.85
Connecticut
1259.00
0.00
0.00
7.65
Delaware
819.00
0.00
0.00
6.65
D.C.
1021.00
0.22
0.25
7.00
Florida
733.00
0.29
0.33
6.67
Georgia
530.00
0.00
0.06
5.85
Hawaii
1392.00
0.24
0.31
7.25
Idaho
309.00
0.00
0.00
5.85
Illinois
702.00
0.33
0.34
6.50
Indiana
698.00
0.25
0.28
5.85
Iowa
865.00
0.40
0.45
5.85
Kansas
863.00
0.49
0.57
5.85
Kentucky
435.00
0.55
0.62
5.85
Louisiana
512.00
0.00
0.00
5.85
Maine
1353.00
0.00
0.00
6.75
Maryland
1222.00
0.60
0.65
6.15
Massachusetts
1338.00
0.50
0.54
7.50
Michigan
1135.00
0.46
0.53
6.95
Minnesota
1035.00
0.21
0.31
5.85
Mississippi
338.00
0.19
0.29
5.85
Missouri
595.00
0.27
0.29
6.50
Montana
1142.00
0.44
0.55
5.85
Nebraska
861.00
0.00
0.00
5.85
Nevada
838.00
1.00
1.08
6.15
New Hampshire
1114.00
0.50
0.57
5.85
New Jersey
828.00
0.25
0.25
7.15
New Mexico
960.00
0.16
0.25
5.85
New York
1371.00
0.42
0.44
7.15
North Carolina
430.00
0.50
0.54
6.15
North Dakota
1155.00
0.36
0.41
5.85
Ohio
980.00
0.24
0.29
6.85
Oklahoma
650.00
0.25
0.33
5.85
Oregon
1116.00
0.50
0.50
7.80
Pennsylvania
1002.00
0.50
0.53
6.25
Rhode Island
1114.00
0.32
0.37
7.40
South Carolina
582.00
0.18
0.20
5.85
South Dakota
879.00
0.65
0.76
5.85
Tennessee
467.00
0.00
0.00
5.85
Texas
535.00
0.00
0.00
5.85
Utah
831.00
0.40
0.47
5.85
Vermont
1244.00
0.51
0.58
7.53
Virginia
479.00
0.00
0.00
5.85
Washington
1075.00
0.06
0.20
7.93
West Virginia
508.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
380.00
0.58
0.74
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
135
Table 10 (2008). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
425.00
0.84
0.75
6.55
Alaska
1637.00
0.30
0.32
7.15
Arizona
846.00
0.57
0.60
6.90
Arkansas
457.00
0.45
0.40
6.55
California
1530.00
0.28
0.34
8.00
Colorado
841.00
0.28
0.28
7.02
Connecticut
1259.00
0.00
0.00
7.65
Delaware
819.00
0.00
0.00
7.15
D.C.
1072.00
0.23
0.25
7.00
Florida
733.00
0.30
0.34
6.79
Georgia
530.00
0.00
0.09
6.55
Hawaii
1548.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
6.55
Illinois
765.00
0.33
0.33
7.50
Indiana
698.00
0.00
0.00
6.55
Iowa
865.00
0.40
0.40
7.25
Kansas
863.00
0.33
0.36
6.55
Kentucky
435.00
0.55
0.59
6.55
Louisiana
512.00
0.00
0.00
6.55
Maine
1353.00
0.00
0.00
7.00
Maryland
1258.00
0.60
0.64
6.55
Massachusetts
1338.00
0.51
0.55
8.00
Michigan
1135.00
0.48
0.54
7.15
Minnesota
1035.00
0.21
0.29
6.55
Mississippi
338.00
0.21
0.29
6.55
Missouri
595.00
0.27
0.30
6.65
Montana
1142.00
0.45
0.54
6.55
Nebraska
861.00
0.00
0.00
6.55
Nevada
838.00
1.00
1.07
6.55
New Hampshire
1114.00
0.50
0.53
6.55
New Jersey
828.00
0.25
0.25
7.15
New Mexico
1102.00
0.38
0.42
6.55
New York
1371.00
0.41
0.43
7.15
North Carolina
430.00
0.50
0.53
6.55
North Dakota
1155.00
0.36
0.39
6.55
Ohio
980.00
0.25
0.29
7.00
Oklahoma
650.00
0.26
0.32
6.55
Oregon
1116.00
0.50
0.50
7.95
Pennsylvania
1002.00
0.50
0.50
7.15
Rhode Island
1114.00
0.33
0.37
7.40
South Carolina
639.00
0.18
0.20
6.55
South Dakota
932.00
0.66
0.73
6.55
Tennessee
467.00
0.00
0.00
6.55
Texas
552.00
0.00
0.00
6.55
Utah
831.00
0.40
0.45
6.55
Vermont
1244.00
0.45
0.52
7.68
Virginia
479.00
0.00
0.00
6.55
Washington
1075.00
0.01
0.15
8.07
West Virginia
508.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
380.00
0.60
0.67
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
136
Table 10 (2009). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
425.00
0.86
0.68
7.25
Alaska
1637.00
0.00
0.00
7.25
Arizona
677.00
0.46
0.48
7.25
Arkansas
457.00
0.46
0.36
7.25
California
1469.00
0.27
0.34
8.00
Colorado
841.00
0.28
0.28
7.28
Connecticut
1259.00
0.00
0.00
8.00
Delaware
819.00
0.00
0.00
7.25
D.C.
1072.00
0.22
0.25
7.55
Florida
733.00
0.30
0.34
7.25
Georgia
530.00
0.00
0.10
7.25
Hawaii
1548.00
0.25
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
765.00
0.33
0.33
7.75
Indiana
698.00
0.25
0.25
7.25
Iowa
865.00
0.34
0.34
7.25
Kansas
863.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
512.00
0.00
0.00
7.25
Maine
1353.00
0.00
0.00
7.25
Maryland
1278.00
0.60
0.60
7.25
Massachusetts
1338.00
0.50
0.55
8.00
Michigan
1145.00
0.48
0.55
7.40
Minnesota
1035.00
0.14
0.24
7.25
Mississippi
338.00
0.20
0.28
7.25
Missouri
595.00
0.27
0.28
7.25
Montana
1223.00
0.45
0.51
7.25
Nebraska
861.00
0.00
0.00
7.25
Nevada
838.00
1.00
1.00
7.25
New Hampshire
1164.00
0.50
0.50
7.25
New Jersey
828.00
0.25
0.25
7.25
New Mexico
1102.00
0.37
0.40
7.50
New York
1371.00
0.39
0.41
7.25
North Carolina
430.00
0.50
0.50
7.25
North Dakota
1155.00
0.36
0.36
7.25
Ohio
1037.00
0.25
0.30
7.30
Oklahoma
650.00
0.26
0.31
7.25
Oregon
1116.00
0.50
0.50
8.40
Pennsylvania
1002.00
0.50
0.50
7.25
Rhode Island
1114.00
0.33
0.37
7.40
South Carolina
654.00
0.18
0.18
7.25
South Dakota
932.00
0.65
0.69
7.25
Tennessee
467.00
0.00
0.00
7.25
Texas
552.00
0.00
0.00
7.25
Utah
831.00
0.40
0.42
7.25
Vermont
1244.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.00
0.17
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
611.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
137
Table 10 (2010). Welfare maximum benefit and implicit taxes for a mother and 9 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
425.00
0.85
0.68
7.25
Alaska
1637.00
0.07
0.16
7.75
Arizona
677.00
0.46
0.48
7.25
Arkansas
457.00
0.46
0.36
7.25
California
1469.00
0.27
0.34
8.00
Colorado
1092.00
0.33
0.33
7.25
Connecticut
1259.00
0.00
0.00
8.25
Delaware
1007.00
0.00
0.00
7.25
D.C.
1072.00
0.23
0.26
8.25
Florida
733.00
0.30
0.34
7.25
Georgia
530.00
0.00
0.10
7.25
Hawaii
1486.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
765.00
0.25
0.25
8.00
Indiana
698.00
0.25
0.25
7.25
Iowa
865.00
0.34
0.34
7.25
Kansas
863.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
512.00
0.00
0.00
7.25
Maine
1353.00
0.00
0.00
7.50
Maryland
1278.00
0.60
0.60
7.25
Massachusetts
1338.00
0.51
0.55
8.00
Michigan
1145.00
0.48
0.55
7.40
Minnesota
1035.00
0.17
0.26
7.25
Mississippi
338.00
0.20
0.28
7.25
Missouri
595.00
0.27
0.28
7.25
Montana
1223.00
0.45
0.51
7.25
Nebraska
861.00
0.00
0.00
7.25
Nevada
838.00
1.00
1.00
7.25
New Hampshire
1164.00
0.50
0.50
7.25
New Jersey
828.00
0.25
0.25
7.25
New Mexico
1102.00
0.37
0.40
7.50
New York
1554.00
0.39
0.41
7.25
North Carolina
430.00
0.50
0.50
7.25
North Dakota
1155.00
0.36
0.36
7.25
Ohio
1037.00
0.25
0.30
7.30
Oklahoma
650.00
0.26
0.31
7.25
Oregon
1150.00
0.50
0.50
8.40
Pennsylvania
1002.00
0.50
0.50
7.25
Rhode Island
1114.00
0.33
0.37
7.40
South Carolina
658.00
0.18
0.18
7.25
South Dakota
960.00
0.66
0.69
7.25
Tennessee
467.00
0.00
0.00
7.25
Texas
588.00
0.00
0.00
7.25
Utah
831.00
0.40
0.42
7.25
Vermont
1244.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.01
0.17
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
628.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
138
Table 11 (1996). Welfare maximum benefit and implicit taxes for a mother and 10 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
400.00
0.44
0.55
4.38
Alaska
1743.00
0.40
0.44
4.88
Arizona
918.00
0.44
0.55
4.38
Arkansas
457.00
0.44
0.55
4.38
California
1257.00
0.44
0.55
4.38
Colorado
903.00
0.38
0.47
4.38
Connecticut
1272.00
0.00
0.00
4.39
Delaware
888.00
0.00
0.00
4.57
D.C.
1099.00
0.44
0.50
5.38
Florida
795.00
0.44
0.55
4.38
Georgia
568.00
0.00
0.00
4.38
Hawaii
400.00
0.44
0.49
5.25
Idaho
841.00
0.00
0.00
4.38
Illinois
705.00
0.33
0.38
4.38
Indiana
756.00
0.44
0.55
4.38
Iowa
952.00
1.00
1.07
4.68
Kansas
924.00
0.44
0.55
4.38
Kentucky
435.00
0.25
0.30
4.38
Louisiana
501.00
0.44
0.55
4.38
Maine
1274.00
0.00
0.00
4.38
Maryland
886.00
0.44
0.55
4.38
Massachusetts
1315.00
0.44
0.55
4.38
Michigan
1172.00
0.36
0.49
4.38
Minnesota
1048.00
0.00
0.00
4.38
Mississippi
312.00
0.00
0.00
4.38
Missouri
635.00
0.44
0.55
4.38
Montana
977.00
0.00
0.00
4.38
Nebraska
932.00
0.44
0.55
4.38
Nevada
827.00
0.44
0.55
4.38
New Hampshire
1126.00
0.44
0.55
4.38
New Jersey
878.00
0.44
0.48
5.05
New Mexico
1039.00
0.44
0.55
4.38
New York
1318.00
0.44
0.55
4.38
North Carolina
448.00
0.22
0.27
4.38
North Dakota
850.00
0.44
0.55
4.38
Ohio
881.00
0.15
0.24
4.38
Oklahoma
685.00
0.44
0.55
4.38
Oregon
1195.00
0.44
0.51
4.75
Pennsylvania
1085.00
0.44
0.55
4.38
Rhode Island
1194.00
0.44
0.53
4.52
South Carolina
525.00
0.17
0.21
4.38
South Dakota
823.00
0.38
0.47
4.38
Tennessee
508.00
0.00
0.00
4.38
Texas
451.00
0.44
0.55
4.38
Utah
778.00
0.36
0.44
4.38
Vermont
1228.00
0.44
0.51
4.75
Virginia
435.00
0.00
0.00
4.38
Washington
1075.00
0.00
0.00
4.90
West Virginia
477.00
0.44
0.55
4.38
Wisconsin
963.00
0.44
0.55
4.38
Wyoming
777.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
139
Table 11 (1997). Welfare maximum benefit and implicit taxes for a mother and 10 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
400.00
1.00
0.95
4.88
Alaska
1739.00
0.00
0.00
5.38
Arizona
918.00
0.45
0.51
4.88
Arkansas
457.00
0.00
0.00
4.88
California
1196.00
0.45
0.50
5.01
Colorado
903.00
0.38
0.43
4.88
Connecticut
1272.00
0.00
0.00
4.91
Delaware
888.00
0.00
0.00
5.05
D.C.
1002.00
0.45
0.51
5.88
Florida
795.00
0.23
0.29
4.88
Georgia
568.00
0.00
0.00
4.88
Hawaii
1510.00
0.16
0.23
5.25
Idaho
841.00
0.00
0.00
4.88
Illinois
705.00
0.33
0.35
4.88
Indiana
756.00
0.45
0.51
4.88
Iowa
952.00
0.40
0.42
4.88
Kansas
924.00
0.45
0.50
4.88
Kentucky
435.00
0.55
0.57
4.88
Louisiana
501.00
0.45
0.51
4.88
Maine
1274.00
0.00
0.00
4.88
Maryland
896.00
0.74
0.77
4.88
Massachusetts
1315.00
0.45
0.49
5.25
Michigan
1172.00
0.36
0.46
4.88
Minnesota
1044.00
0.00
0.00
4.88
Mississippi
312.00
0.00
0.00
4.88
Missouri
635.00
0.45
0.51
4.88
Montana
1003.00
0.34
0.43
4.88
Nebraska
932.00
0.45
0.51
4.88
Nevada
827.00
1.00
1.04
4.88
New Hampshire
1126.00
0.50
0.52
4.88
New Jersey
878.00
0.50
0.50
5.08
New Mexico
1039.00
0.30
0.34
4.88
New York
1318.00
0.45
0.51
4.88
North Carolina
448.00
0.23
0.25
4.88
North Dakota
850.00
0.45
0.51
4.88
Ohio
881.00
0.16
0.23
4.88
Oklahoma
685.00
0.34
0.38
4.88
Oregon
1195.00
0.50
0.50
5.50
Pennsylvania
1085.00
0.50
0.52
4.88
Rhode Island
1194.00
0.27
0.31
5.15
South Carolina
524.00
0.17
0.19
4.88
South Dakota
823.00
0.38
0.43
4.88
Tennessee
508.00
0.00
0.00
4.88
Texas
451.00
0.45
0.51
4.88
Utah
778.00
0.36
0.40
4.88
Vermont
1257.00
0.45
0.50
5.10
Virginia
435.00
0.00
0.00
4.88
Washington
1075.00
0.00
0.02
4.98
West Virginia
477.00
0.45
0.51
4.88
Wisconsin
963.00
0.45
0.51
4.88
Wyoming
380.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
140
Table 11 (1998). Welfare maximum benefit and implicit taxes for a mother and 10 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
400.00
1.00
0.90
5.15
Alaska
1739.00
0.00
0.00
5.65
Arizona
918.00
0.53
0.56
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1196.00
0.20
0.27
5.65
Colorado
903.00
0.38
0.42
5.15
Connecticut
1272.00
0.00
0.00
5.18
Delaware
888.00
0.00
0.00
5.15
D.C.
1002.00
0.45
0.52
6.15
Florida
795.00
0.23
0.28
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.17
0.23
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
705.00
0.33
0.34
5.15
Indiana
756.00
0.45
0.49
5.15
Iowa
952.00
0.40
0.40
5.15
Kansas
924.00
0.46
0.48
5.15
Kentucky
435.00
0.55
0.56
5.15
Louisiana
501.00
0.00
0.00
5.15
Maine
1274.00
0.00
0.00
5.15
Maryland
922.00
0.74
0.74
5.15
Massachusetts
1315.00
0.45
0.49
5.25
Michigan
1172.00
0.37
0.45
5.15
Minnesota
1088.00
0.17
0.24
5.15
Mississippi
312.00
0.00
0.00
5.15
Missouri
635.00
0.45
0.49
5.15
Montana
1036.00
0.35
0.42
5.15
Nebraska
932.00
0.00
0.00
5.15
Nevada
827.00
1.00
1.01
5.15
New Hampshire
1126.00
0.50
0.50
5.15
New Jersey
878.00
0.50
0.50
5.15
New Mexico
1139.00
0.13
0.20
5.15
New York
1318.00
0.42
0.44
5.15
North Carolina
448.00
0.23
0.25
5.15
North Dakota
1200.00
0.05
0.12
5.15
Ohio
934.00
0.17
0.22
5.15
Oklahoma
650.00
0.34
0.37
5.15
Oregon
1195.00
0.50
0.50
6.00
Pennsylvania
1085.00
0.50
0.50
5.15
Rhode Island
1194.00
0.27
0.31
5.15
South Carolina
530.00
0.18
0.18
5.15
South Dakota
822.00
0.61
0.64
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
451.00
0.45
0.49
5.15
Utah
825.00
0.37
0.39
5.15
Vermont
1257.00
0.45
0.50
5.25
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.04
5.15
West Virginia
477.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
141
Table 11 (1999). Welfare maximum benefit and implicit taxes for a mother and 10 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
400.00
1.00
0.90
5.15
Alaska
1739.00
0.00
0.00
5.65
Arizona
918.00
0.54
0.58
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1324.00
0.21
0.27
5.75
Colorado
903.00
0.39
0.43
5.15
Connecticut
1272.00
0.00
0.00
5.65
Delaware
888.00
0.00
0.00
5.48
D.C.
1002.00
0.37
0.41
6.15
Florida
795.00
0.24
0.29
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.18
0.24
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
705.00
0.33
0.34
5.15
Indiana
756.00
0.46
0.51
5.15
Iowa
952.00
0.40
0.41
5.15
Kansas
924.00
0.46
0.50
5.15
Kentucky
435.00
0.55
0.57
5.15
Louisiana
501.00
0.00
0.00
5.15
Maine
1406.00
0.00
0.00
5.15
Maryland
948.00
0.65
0.67
5.15
Massachusetts
1315.00
0.46
0.50
5.25
Michigan
1172.00
0.38
0.46
5.15
Minnesota
1088.00
0.16
0.25
5.15
Mississippi
362.00
0.03
0.13
5.15
Missouri
635.00
0.46
0.51
5.15
Montana
1076.00
0.36
0.43
5.15
Nebraska
932.00
0.00
0.00
5.15
Nevada
822.00
1.00
1.03
5.15
New Hampshire
1126.00
0.50
0.51
5.15
New Jersey
878.00
0.50
0.51
5.15
New Mexico
1089.00
0.11
0.18
5.15
New York
1318.00
0.42
0.45
5.15
North Carolina
448.00
0.23
0.25
5.15
North Dakota
1200.00
0.06
0.13
5.15
Ohio
934.00
0.17
0.23
5.15
Oklahoma
650.00
0.34
0.38
5.15
Oregon
1195.00
0.50
0.50
6.50
Pennsylvania
1085.00
0.50
0.51
5.15
Rhode Island
1194.00
0.28
0.32
5.40
South Carolina
530.00
0.18
0.19
5.15
South Dakota
822.00
0.61
0.66
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
451.00
0.46
0.51
5.15
Utah
825.00
0.37
0.40
5.15
Vermont
1288.00
0.46
0.51
5.38
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.08
5.70
West Virginia
477.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
142
Table 11 (2000). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
400.00
1.00
0.90
5.15
Alaska
1739.00
0.00
0.00
5.65
Arizona
918.00
0.54
0.60
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1324.00
0.22
0.27
5.75
Colorado
903.00
0.40
0.45
5.15
Connecticut
1272.00
0.00
0.00
6.15
Delaware
888.00
0.00
0.00
5.78
D.C.
1002.00
0.37
0.41
6.15
Florida
795.00
0.25
0.31
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.19
0.25
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
705.00
0.33
0.36
5.15
Indiana
756.00
0.00
0.00
5.15
Iowa
952.00
0.40
0.43
5.15
Kansas
924.00
0.46
0.52
5.15
Kentucky
435.00
0.55
0.59
5.15
Louisiana
551.00
0.00
0.00
5.15
Maine
1406.00
0.00
0.00
5.15
Maryland
991.00
0.65
0.69
5.15
Massachusetts
1443.00
0.46
0.51
6.00
Michigan
1172.00
0.40
0.49
5.15
Minnesota
1088.00
0.15
0.25
5.15
Mississippi
362.00
0.05
0.15
5.15
Missouri
635.00
0.26
0.29
5.15
Montana
1261.00
0.37
0.46
5.15
Nebraska
932.00
0.00
0.00
5.15
Nevada
819.00
1.00
1.07
5.15
New Hampshire
1176.00
0.50
0.53
5.15
New Jersey
878.00
0.50
0.53
5.15
New Mexico
1089.00
0.12
0.20
5.15
New York
1318.00
0.41
0.46
5.15
North Carolina
448.00
0.50
0.53
5.15
North Dakota
1200.00
0.08
0.15
5.15
Ohio
963.00
0.18
0.25
5.15
Oklahoma
650.00
0.35
0.40
5.15
Oregon
1195.00
0.50
0.50
6.50
Pennsylvania
1085.00
0.50
0.53
5.15
Rhode Island
1194.00
0.29
0.33
5.82
South Carolina
539.00
0.18
0.19
5.15
South Dakota
822.00
0.62
0.69
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
482.00
0.00
0.00
5.15
Utah
825.00
0.37
0.42
5.15
Vermont
1288.00
0.47
0.52
5.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.13
6.50
West Virginia
552.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
143
Table 11 (2001). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
400.00
0.98
0.90
5.15
Alaska
1739.00
0.00
0.00
5.65
Arizona
918.00
0.55
0.63
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1363.00
0.22
0.29
6.25
Colorado
903.00
0.28
0.31
5.15
Connecticut
1272.00
0.00
0.00
6.40
Delaware
888.00
0.00
0.00
6.15
D.C.
1002.00
0.20
0.23
6.15
Florida
795.00
0.26
0.32
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.20
0.27
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
705.00
0.33
0.37
5.15
Indiana
756.00
0.00
0.00
5.15
Iowa
952.00
0.40
0.44
5.15
Kansas
924.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.60
5.15
Louisiana
551.00
0.00
0.00
5.15
Maine
1406.00
0.00
0.00
5.15
Maryland
1044.00
0.65
0.71
5.15
Massachusetts
1443.00
0.47
0.53
6.75
Michigan
1172.00
0.41
0.52
5.15
Minnesota
1088.00
0.16
0.26
5.15
Mississippi
362.00
0.06
0.17
5.15
Missouri
635.00
0.26
0.30
5.15
Montana
1309.00
0.38
0.48
5.15
Nebraska
932.00
0.00
0.00
5.15
Nevada
819.00
1.00
1.10
5.15
New Hampshire
1176.00
0.50
0.55
5.15
New Jersey
878.00
0.50
0.55
5.15
New Mexico
1039.00
0.13
0.21
5.15
New York
1318.00
0.41
0.47
5.15
North Carolina
448.00
0.50
0.55
5.15
North Dakota
1251.00
0.37
0.40
5.15
Ohio
963.00
0.19
0.27
5.15
Oklahoma
650.00
0.35
0.41
5.15
Oregon
1195.00
0.50
0.50
6.50
Pennsylvania
1085.00
0.50
0.55
5.15
Rhode Island
1194.00
0.29
0.34
6.15
South Carolina
539.00
0.18
0.19
5.15
South Dakota
822.00
0.62
0.71
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
482.00
0.00
0.00
5.15
Utah
866.00
0.38
0.43
5.15
Vermont
1276.00
0.47
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.14
6.72
West Virginia
677.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
144
Table 11 (2002). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
400.00
0.97
0.90
5.15
Alaska
1739.00
0.00
0.00
5.65
Arizona
918.00
0.55
0.64
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1435.00
0.23
0.31
6.75
Colorado
903.00
0.28
0.31
5.15
Connecticut
1272.00
0.00
0.00
6.70
Delaware
888.00
0.00
0.00
6.15
D.C.
1002.00
0.20
0.23
6.15
Florida
795.00
0.26
0.33
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.20
0.25
5.75
Idaho
309.00
0.00
0.00
5.15
Illinois
740.00
0.33
0.37
5.15
Indiana
756.00
0.00
0.00
5.15
Iowa
952.00
0.40
0.44
5.15
Kansas
924.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.61
5.15
Louisiana
551.00
0.00
0.00
5.15
Maine
1477.00
0.00
0.00
5.75
Maryland
1123.00
0.65
0.72
5.15
Massachusetts
1443.00
0.47
0.53
6.75
Michigan
1172.00
0.41
0.53
5.15
Minnesota
1085.00
0.15
0.25
5.15
Mississippi
362.00
0.07
0.18
5.15
Missouri
635.00
0.26
0.30
5.15
Montana
1338.00
0.39
0.50
5.15
Nebraska
932.00
0.00
0.00
5.15
Nevada
819.00
1.00
1.11
5.15
New Hampshire
1201.00
0.50
0.56
5.15
New Jersey
878.00
0.50
0.56
5.15
New Mexico
1039.00
0.14
0.22
5.15
New York
1318.00
0.39
0.45
5.15
North Carolina
448.00
0.50
0.56
5.15
North Dakota
1251.00
0.37
0.41
5.15
Ohio
963.00
0.20
0.28
5.15
Oklahoma
650.00
0.36
0.42
5.15
Oregon
1195.00
0.50
0.50
6.50
Pennsylvania
1085.00
0.50
0.56
5.15
Rhode Island
1194.00
0.30
0.34
6.15
South Carolina
543.00
0.17
0.19
5.15
South Dakota
887.00
0.62
0.73
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
500.00
0.00
0.00
5.15
Utah
866.00
0.38
0.44
5.15
Vermont
1316.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.15
6.90
West Virginia
677.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
145
Table 11 (2003). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
455.00
1.00
1.02
5.15
Alaska
1739.00
0.31
0.38
7.15
Arizona
918.00
0.55
0.65
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1489.00
0.23
0.31
6.75
Colorado
903.00
0.28
0.32
5.15
Connecticut
1272.00
0.00
0.00
6.90
Delaware
888.00
0.00
0.00
6.15
D.C.
1002.00
0.21
0.23
6.15
Florida
795.00
0.26
0.34
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.21
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
740.00
0.33
0.38
5.15
Indiana
756.00
0.25
0.28
5.15
Iowa
952.00
0.40
0.45
5.15
Kansas
924.00
0.47
0.56
5.15
Kentucky
435.00
0.55
0.63
5.15
Louisiana
551.00
0.00
0.00
5.15
Maine
1477.00
0.00
0.00
6.25
Maryland
1126.00
0.60
0.68
5.15
Massachusetts
1443.00
0.48
0.53
6.75
Michigan
1172.00
0.42
0.55
5.15
Minnesota
1088.00
0.15
0.26
5.15
Mississippi
362.00
0.08
0.19
5.15
Missouri
635.00
0.26
0.31
5.15
Montana
1338.00
0.39
0.52
5.15
Nebraska
932.00
0.00
0.01
5.15
Nevada
821.00
1.00
1.13
5.15
New Hampshire
1201.00
0.50
0.57
5.15
New Jersey
878.00
0.50
0.57
5.15
New Mexico
1039.00
0.14
0.23
5.15
New York
1318.00
0.39
0.46
5.15
North Carolina
448.00
0.50
0.57
5.15
North Dakota
1251.00
0.37
0.41
5.15
Ohio
963.00
0.20
0.29
5.15
Oklahoma
650.00
0.36
0.43
5.15
Oregon
1195.00
0.50
0.50
6.90
Pennsylvania
1085.00
0.50
0.57
5.15
Rhode Island
1194.00
0.30
0.34
6.15
South Carolina
543.00
0.16
0.19
5.15
South Dakota
905.00
0.63
0.75
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
512.00
0.00
0.00
5.15
Utah
866.00
0.38
0.45
5.15
Vermont
1323.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.01
0.16
7.01
West Virginia
677.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
146
Table 11 (2004). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
455.00
1.00
1.02
5.15
Alaska
1739.00
0.31
0.37
7.15
Arizona
918.00
0.55
0.68
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1489.00
0.24
0.31
6.75
Colorado
903.00
0.28
0.33
5.15
Connecticut
1272.00
0.00
0.00
7.10
Delaware
888.00
0.00
0.00
6.15
D.C.
1002.00
0.21
0.23
6.15
Florida
795.00
0.27
0.36
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.22
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
740.00
0.33
0.37
5.50
Indiana
756.00
0.25
0.29
5.15
Iowa
952.00
0.40
0.47
5.15
Kansas
924.00
0.48
0.58
5.15
Kentucky
435.00
0.55
0.64
5.15
Louisiana
551.00
0.00
0.00
5.15
Maine
1477.00
0.00
0.00
6.25
Maryland
1137.00
0.60
0.70
5.15
Massachusetts
1443.00
0.48
0.53
6.75
Michigan
1172.00
0.43
0.58
5.15
Minnesota
1088.00
0.18
0.30
5.15
Mississippi
362.00
0.10
0.21
5.15
Missouri
635.00
0.26
0.32
5.15
Montana
991.00
0.41
0.54
5.15
Nebraska
932.00
0.00
0.00
5.15
Nevada
844.00
1.00
1.17
5.15
New Hampshire
1201.00
0.50
0.58
5.15
New Jersey
878.00
0.50
0.58
5.15
New Mexico
1039.00
0.15
0.25
5.15
New York
1444.00
0.45
0.55
5.15
North Carolina
448.00
0.50
0.58
5.15
North Dakota
1251.00
0.37
0.43
5.15
Ohio
963.00
0.21
0.30
5.15
Oklahoma
650.00
0.36
0.45
5.15
Oregon
1195.00
0.50
0.50
7.05
Pennsylvania
1085.00
0.50
0.58
5.15
Rhode Island
1194.00
0.30
0.35
6.75
South Carolina
553.00
0.17
0.19
5.15
South Dakota
919.00
0.64
0.77
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
521.00
0.00
0.00
5.15
Utah
866.00
0.38
0.47
5.15
Vermont
1329.00
0.49
0.56
6.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.02
0.16
7.16
West Virginia
677.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
147
Table 11 (2005). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
455.00
1.00
1.02
5.15
Alaska
1739.00
0.31
0.36
7.15
Arizona
918.00
0.56
0.70
5.15
Arkansas
457.00
0.51
0.51
5.15
California
1530.00
0.25
0.31
6.75
Colorado
903.00
0.28
0.34
5.15
Connecticut
1272.00
0.00
0.00
7.10
Delaware
888.00
0.00
0.00
6.15
D.C.
1002.00
0.21
0.24
6.60
Florida
795.00
0.27
0.38
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.23
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
740.00
0.33
0.33
6.50
Indiana
756.00
0.25
0.30
5.15
Iowa
952.00
0.40
0.48
5.15
Kansas
924.00
0.48
0.60
5.15
Kentucky
435.00
0.55
0.66
5.15
Louisiana
551.00
0.00
0.00
5.15
Maine
1477.00
0.00
0.00
6.35
Maryland
1149.00
0.60
0.72
5.15
Massachusetts
1443.00
0.49
0.53
6.75
Michigan
1172.00
0.44
0.60
5.15
Minnesota
1088.00
0.18
0.31
5.15
Mississippi
362.00
0.11
0.23
5.15
Missouri
635.00
0.27
0.33
5.15
Montana
991.00
0.41
0.57
5.15
Nebraska
932.00
0.00
0.00
5.15
Nevada
844.00
1.00
1.21
5.15
New Hampshire
1201.00
0.50
0.60
5.15
New Jersey
878.00
0.50
0.60
5.15
New Mexico
1039.00
0.16
0.27
5.15
New York
1444.00
0.44
0.47
6.00
North Carolina
448.00
0.50
0.60
5.15
North Dakota
1251.00
0.36
0.44
5.15
Ohio
963.00
0.22
0.32
5.15
Oklahoma
650.00
0.36
0.47
5.15
Oregon
1195.00
0.50
0.50
7.05
Pennsylvania
1085.00
0.50
0.60
5.15
Rhode Island
1194.00
0.31
0.35
6.75
South Carolina
632.00
0.19
0.22
5.15
South Dakota
932.00
0.64
0.80
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
536.00
0.00
0.00
5.15
Utah
866.00
0.39
0.49
5.15
Vermont
1329.00
0.50
0.57
7.00
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.04
0.17
7.35
West Virginia
508.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
148
Table 11 (2006). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
455.00
0.96
1.02
5.15
Alaska
1739.00
0.30
0.34
7.15
Arizona
918.00
0.53
0.74
5.15
Arkansas
457.00
0.49
0.51
5.15
California
1530.00
0.26
0.31
6.75
Colorado
903.00
0.27
0.35
5.15
Connecticut
1272.00
0.00
0.00
7.40
Delaware
888.00
0.00
0.00
6.15
D.C.
1077.00
0.22
0.25
7.00
Florida
795.00
0.28
0.32
6.40
Georgia
568.00
0.00
0.00
5.15
Hawaii
1510.00
0.24
0.29
6.75
Idaho
309.00
0.00
0.00
5.15
Illinois
740.00
0.33
0.33
6.50
Indiana
756.00
0.24
0.31
5.15
Iowa
952.00
0.38
0.50
5.15
Kansas
924.00
0.46
0.63
5.15
Kentucky
435.00
0.53
0.69
5.15
Louisiana
551.00
0.00
0.00
5.15
Maine
1477.00
0.00
0.00
6.50
Maryland
1167.00
0.60
0.63
6.15
Massachusetts
1443.00
0.49
0.53
6.75
Michigan
1214.00
0.42
0.65
5.15
Minnesota
1088.00
0.19
0.28
6.15
Mississippi
362.00
0.10
0.26
5.15
Missouri
635.00
0.25
0.35
5.15
Montana
1160.00
0.40
0.60
5.15
Nebraska
932.00
0.00
0.00
5.15
Nevada
1145.00
0.96
1.25
5.15
New Hampshire
1201.00
0.48
0.63
5.15
New Jersey
878.00
0.50
0.53
6.15
New Mexico
1039.00
0.16
0.29
5.15
New York
1444.00
0.43
0.45
6.75
North Carolina
448.00
0.48
0.63
5.15
North Dakota
1251.00
0.35
0.46
5.15
Ohio
1059.00
0.21
0.35
5.15
Oklahoma
650.00
0.35
0.49
5.15
Oregon
1123.00
0.50
0.50
7.50
Pennsylvania
1085.00
0.48
0.63
5.15
Rhode Island
1194.00
0.32
0.36
7.10
South Carolina
631.00
0.17
0.23
5.15
South Dakota
932.00
0.61
0.84
5.15
Tennessee
508.00
0.00
0.00
5.15
Texas
548.00
0.00
0.00
5.15
Utah
866.00
0.37
0.52
5.15
Vermont
1329.00
0.51
0.57
7.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.05
0.19
7.63
West Virginia
508.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
380.00
0.53
0.81
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
149
Table 11 (2007). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
455.00
0.95
0.90
5.85
Alaska
1739.00
0.00
0.00
7.15
Arizona
918.00
0.57
0.59
6.75
Arkansas
457.00
0.48
0.42
6.25
California
1530.00
0.26
0.33
7.50
Colorado
903.00
0.28
0.28
6.85
Connecticut
1313.00
0.00
0.00
7.65
Delaware
888.00
0.00
0.00
6.65
D.C.
1077.00
0.22
0.25
7.00
Florida
795.00
0.29
0.33
6.67
Georgia
568.00
0.00
0.02
5.85
Hawaii
1510.00
0.24
0.31
7.25
Idaho
309.00
0.00
0.00
5.85
Illinois
740.00
0.33
0.34
6.50
Indiana
756.00
0.25
0.28
5.85
Iowa
952.00
0.40
0.45
5.85
Kansas
924.00
0.49
0.57
5.85
Kentucky
435.00
0.55
0.62
5.85
Louisiana
551.00
0.00
0.00
5.85
Maine
1477.00
0.00
0.00
6.75
Maryland
1333.00
0.60
0.65
6.15
Massachusetts
1443.00
0.50
0.54
7.50
Michigan
1214.00
0.46
0.53
6.95
Minnesota
1088.00
0.18
0.28
5.85
Mississippi
362.00
0.14
0.25
5.85
Missouri
635.00
0.27
0.29
6.50
Montana
1238.00
0.44
0.55
5.85
Nebraska
932.00
0.00
0.00
5.85
Nevada
908.00
1.00
1.08
6.15
New Hampshire
1201.00
0.50
0.57
5.85
New Jersey
878.00
0.25
0.25
7.15
New Mexico
1039.00
0.16
0.25
5.85
New York
1444.00
0.42
0.45
7.15
North Carolina
448.00
0.50
0.54
6.15
North Dakota
1251.00
0.36
0.41
5.85
Ohio
1059.00
0.24
0.29
6.85
Oklahoma
650.00
0.25
0.33
5.85
Oregon
1123.00
0.50
0.50
7.80
Pennsylvania
1085.00
0.50
0.53
6.25
Rhode Island
1194.00
0.32
0.37
7.40
South Carolina
631.00
0.18
0.20
5.85
South Dakota
932.00
0.65
0.76
5.85
Tennessee
508.00
0.00
0.00
5.85
Texas
567.00
0.00
0.00
5.85
Utah
866.00
0.40
0.47
5.85
Vermont
1329.00
0.51
0.58
7.53
Virginia
479.00
0.00
0.00
5.85
Washington
1075.00
0.06
0.20
7.93
West Virginia
508.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
380.00
0.58
0.74
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
150
Table 11 (2008). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
455.00
0.90
0.80
6.55
Alaska
1739.00
0.29
0.32
7.15
Arizona
918.00
0.57
0.60
6.90
Arkansas
457.00
0.45
0.40
6.55
California
1530.00
0.28
0.34
8.00
Colorado
903.00
0.28
0.28
7.02
Connecticut
1313.00
0.00
0.00
7.65
Delaware
888.00
0.00
0.00
7.15
D.C.
1131.00
0.23
0.25
7.00
Florida
795.00
0.30
0.34
6.79
Georgia
568.00
0.00
0.06
6.55
Hawaii
1679.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
6.55
Illinois
807.00
0.33
0.33
7.50
Indiana
756.00
0.00
0.00
6.55
Iowa
952.00
0.40
0.40
7.25
Kansas
924.00
0.33
0.36
6.55
Kentucky
435.00
0.55
0.59
6.55
Louisiana
551.00
0.00
0.00
6.55
Maine
1477.00
0.00
0.00
7.00
Maryland
1372.00
0.60
0.64
6.55
Massachusetts
1443.00
0.51
0.55
8.00
Michigan
1214.00
0.48
0.54
7.15
Minnesota
1088.00
0.19
0.27
6.55
Mississippi
362.00
0.17
0.25
6.55
Missouri
635.00
0.27
0.30
6.65
Montana
1238.00
0.45
0.54
6.55
Nebraska
932.00
0.00
0.00
6.55
Nevada
908.00
1.00
1.07
6.55
New Hampshire
1201.00
0.50
0.53
6.55
New Jersey
878.00
0.25
0.25
7.15
New Mexico
1192.00
0.38
0.42
6.55
New York
1444.00
0.41
0.43
7.15
North Carolina
448.00
0.50
0.53
6.55
North Dakota
1251.00
0.36
0.39
6.55
Ohio
1059.00
0.25
0.29
7.00
Oklahoma
650.00
0.26
0.32
6.55
Oregon
1123.00
0.50
0.50
7.95
Pennsylvania
1085.00
0.50
0.50
7.15
Rhode Island
1194.00
0.33
0.37
7.40
South Carolina
692.00
0.18
0.20
6.55
South Dakota
989.00
0.66
0.73
6.55
Tennessee
508.00
0.00
0.00
6.55
Texas
585.00
0.00
0.00
6.55
Utah
866.00
0.40
0.45
6.55
Vermont
1329.00
0.45
0.52
7.68
Virginia
479.00
0.00
0.00
6.55
Washington
1075.00
0.01
0.15
8.07
West Virginia
508.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
380.00
0.60
0.67
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
151
Table 11 (2009). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
455.00
0.92
0.72
7.25
Alaska
1739.00
0.00
0.00
7.25
Arizona
734.00
0.46
0.48
7.25
Arkansas
457.00
0.46
0.36
7.25
California
1469.00
0.27
0.34
8.00
Colorado
903.00
0.28
0.28
7.28
Connecticut
1313.00
0.00
0.00
8.00
Delaware
888.00
0.00
0.00
7.25
D.C.
1131.00
0.22
0.25
7.55
Florida
795.00
0.30
0.34
7.25
Georgia
568.00
0.00
0.07
7.25
Hawaii
1679.00
0.25
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
807.00
0.33
0.33
7.75
Indiana
756.00
0.25
0.25
7.25
Iowa
952.00
0.34
0.34
7.25
Kansas
924.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
551.00
0.00
0.00
7.25
Maine
1477.00
0.00
0.00
7.25
Maryland
1394.00
0.60
0.60
7.25
Massachusetts
1443.00
0.50
0.55
8.00
Michigan
1225.00
0.48
0.55
7.40
Minnesota
1088.00
0.11
0.21
7.25
Mississippi
362.00
0.16
0.25
7.25
Missouri
635.00
0.27
0.28
7.25
Montana
1326.00
0.45
0.51
7.25
Nebraska
932.00
0.00
0.00
7.25
Nevada
908.00
1.00
1.00
7.25
New Hampshire
1251.00
0.50
0.50
7.25
New Jersey
878.00
0.25
0.25
7.25
New Mexico
1192.00
0.37
0.40
7.50
New York
1444.00
0.39
0.41
7.25
North Carolina
448.00
0.50
0.50
7.25
North Dakota
1251.00
0.36
0.36
7.25
Ohio
1120.00
0.25
0.30
7.30
Oklahoma
650.00
0.26
0.31
7.25
Oregon
1123.00
0.50
0.50
8.40
Pennsylvania
1085.00
0.50
0.50
7.25
Rhode Island
1194.00
0.33
0.37
7.40
South Carolina
708.00
0.18
0.18
7.25
South Dakota
989.00
0.65
0.69
7.25
Tennessee
508.00
0.00
0.00
7.25
Texas
585.00
0.00
0.00
7.25
Utah
866.00
0.40
0.42
7.25
Vermont
1329.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.00
0.17
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
611.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
152
Table 11 (2010). Welfare maximum benefit and implicit taxes for a mother and 10 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
455.00
0.91
0.72
7.25
Alaska
1739.00
0.07
0.16
7.75
Arizona
734.00
0.46
0.48
7.25
Arkansas
457.00
0.46
0.36
7.25
California
1469.00
0.27
0.34
8.00
Colorado
1172.00
0.33
0.33
7.25
Connecticut
1313.00
0.00
0.00
8.25
Delaware
1092.00
0.00
0.00
7.25
D.C.
1131.00
0.23
0.26
8.25
Florida
795.00
0.30
0.34
7.25
Georgia
568.00
0.00
0.07
7.25
Hawaii
1612.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
807.00
0.25
0.25
8.00
Indiana
756.00
0.25
0.25
7.25
Iowa
952.00
0.34
0.34
7.25
Kansas
924.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
551.00
0.00
0.00
7.25
Maine
1477.00
0.00
0.00
7.50
Maryland
1394.00
0.60
0.60
7.25
Massachusetts
1443.00
0.51
0.55
8.00
Michigan
1225.00
0.48
0.55
7.40
Minnesota
1088.00
0.13
0.24
7.25
Mississippi
362.00
0.16
0.25
7.25
Missouri
635.00
0.27
0.28
7.25
Montana
1326.00
0.45
0.51
7.25
Nebraska
932.00
0.00
0.00
7.25
Nevada
908.00
1.00
1.00
7.25
New Hampshire
1251.00
0.50
0.50
7.25
New Jersey
878.00
0.25
0.25
7.25
New Mexico
1192.00
0.37
0.40
7.50
New York
1643.00
0.39
0.41
7.25
North Carolina
448.00
0.50
0.50
7.25
North Dakota
1251.00
0.36
0.36
7.25
Ohio
1120.00
0.25
0.30
7.30
Oklahoma
650.00
0.26
0.31
7.25
Oregon
1260.00
0.50
0.50
8.40
Pennsylvania
1085.00
0.50
0.50
7.25
Rhode Island
1194.00
0.33
0.37
7.40
South Carolina
714.00
0.18
0.18
7.25
South Dakota
1019.00
0.66
0.69
7.25
Tennessee
508.00
0.00
0.00
7.25
Texas
624.00
0.00
0.00
7.25
Utah
866.00
0.40
0.42
7.25
Vermont
1329.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.01
0.17
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
628.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
153
Table 12 (1996). Welfare maximum benefit and implicit taxes for a mother and 11 children in 1996
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
428.00
0.44
0.55
4.38
Alaska
1846.00
0.40
0.44
4.88
Arizona
989.00
0.44
0.55
4.38
Arkansas
457.00
0.44
0.55
4.38
California
1257.00
0.44
0.55
4.38
Colorado
959.00
0.37
0.46
4.38
Connecticut
1394.00
0.00
0.00
4.39
Delaware
957.00
0.00
0.00
4.57
D.C.
1182.00
0.44
0.50
5.38
Florida
857.00
0.44
0.55
4.38
Georgia
568.00
0.00
0.00
4.38
Hawaii
428.00
0.44
0.49
5.25
Idaho
906.00
0.00
0.00
4.38
Illinois
741.00
0.33
0.38
4.38
Indiana
815.00
0.45
0.55
4.38
Iowa
1039.00
1.00
1.07
4.68
Kansas
985.00
0.44
0.55
4.38
Kentucky
435.00
0.25
0.30
4.38
Louisiana
540.00
0.44
0.55
4.38
Maine
1381.00
0.00
0.00
4.38
Maryland
946.00
0.44
0.55
4.38
Massachusetts
1410.00
0.44
0.55
4.38
Michigan
1248.00
0.36
0.49
4.38
Minnesota
1098.00
0.00
0.00
4.38
Mississippi
336.00
0.00
0.00
4.38
Missouri
675.00
0.44
0.55
4.38
Montana
1013.00
0.00
0.00
4.38
Nebraska
1003.00
0.44
0.55
4.38
Nevada
887.00
0.44
0.55
4.38
New Hampshire
1198.00
0.44
0.55
4.38
New Jersey
928.00
0.44
0.48
5.05
New Mexico
1118.00
0.44
0.55
4.38
New York
1391.00
0.44
0.55
4.38
North Carolina
473.00
0.22
0.27
4.38
North Dakota
887.00
0.44
0.55
4.38
Ohio
949.00
0.15
0.24
4.38
Oklahoma
685.00
0.44
0.55
4.38
Oregon
1300.00
0.44
0.51
4.75
Pennsylvania
1168.00
0.44
0.55
4.38
Rhode Island
1274.00
0.44
0.53
4.52
South Carolina
566.00
0.17
0.21
4.38
South Dakota
872.00
0.38
0.47
4.38
Tennessee
549.00
0.00
0.00
4.38
Texas
494.00
0.44
0.55
4.38
Utah
809.00
0.36
0.44
4.38
Vermont
1305.00
0.44
0.51
4.75
Virginia
435.00
0.00
0.00
4.38
Washington
1075.00
0.00
0.00
4.90
West Virginia
477.00
0.44
0.55
4.38
Wisconsin
983.00
0.44
0.55
4.38
Wyoming
789.00
0.00
0.00
4.38
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
154
Table 12 (1997). Welfare maximum benefit and implicit taxes for a mother and 11 children in 1997
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
428.00
1.00
1.01
4.88
Alaska
1841.00
0.00
0.00
5.38
Arizona
989.00
0.45
0.51
4.88
Arkansas
457.00
0.00
0.00
4.88
California
1196.00
0.45
0.50
5.01
Colorado
959.00
0.38
0.43
4.88
Connecticut
1394.00
0.00
0.00
4.91
Delaware
957.00
0.00
0.00
5.05
D.C.
1077.00
0.45
0.51
5.88
Florida
857.00
0.23
0.29
4.88
Georgia
568.00
0.00
0.00
4.88
Hawaii
1627.00
0.16
0.23
5.25
Idaho
906.00
0.00
0.00
4.88
Illinois
741.00
0.33
0.35
4.88
Indiana
815.00
0.45
0.51
4.88
Iowa
1039.00
0.40
0.42
4.88
Kansas
985.00
0.45
0.50
4.88
Kentucky
435.00
0.55
0.57
4.88
Louisiana
540.00
0.45
0.51
4.88
Maine
1381.00
0.00
0.00
4.88
Maryland
956.00
0.74
0.77
4.88
Massachusetts
1410.00
0.45
0.49
5.25
Michigan
1248.00
0.36
0.46
4.88
Minnesota
1094.00
0.00
0.00
4.88
Mississippi
336.00
0.00
0.00
4.88
Missouri
675.00
0.45
0.51
4.88
Montana
1040.00
0.34
0.43
4.88
Nebraska
1003.00
0.45
0.51
4.88
Nevada
887.00
1.00
1.04
4.88
New Hampshire
1198.00
0.50
0.52
4.88
New Jersey
928.00
0.50
0.50
5.08
New Mexico
1118.00
0.30
0.34
4.88
New York
1391.00
0.45
0.51
4.88
North Carolina
473.00
0.23
0.25
4.88
North Dakota
887.00
0.45
0.51
4.88
Ohio
949.00
0.16
0.23
4.88
Oklahoma
685.00
0.34
0.38
4.88
Oregon
1300.00
0.50
0.50
5.50
Pennsylvania
1168.00
0.50
0.52
4.88
Rhode Island
1274.00
0.27
0.31
5.15
South Carolina
565.00
0.17
0.19
4.88
South Dakota
872.00
0.38
0.43
4.88
Tennessee
549.00
0.00
0.00
4.88
Texas
494.00
0.45
0.51
4.88
Utah
809.00
0.36
0.40
4.88
Vermont
1336.00
0.45
0.50
5.10
Virginia
435.00
0.00
0.00
4.88
Washington
1075.00
0.00
0.02
4.98
West Virginia
477.00
0.45
0.51
4.88
Wisconsin
983.00
0.45
0.51
4.88
Wyoming
380.00
0.00
0.00
4.88
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
155
Table 12 (1998). Welfare maximum benefit and implicit taxes for a mother and 11 children in 1998
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
428.00
1.00
0.96
5.15
Alaska
1841.00
0.00
0.00
5.65
Arizona
989.00
0.53
0.56
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1196.00
0.20
0.27
5.65
Colorado
959.00
0.38
0.42
5.15
Connecticut
1394.00
0.00
0.00
5.18
Delaware
957.00
0.00
0.00
5.15
D.C.
1077.00
0.45
0.52
6.15
Florida
857.00
0.23
0.28
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1627.00
0.17
0.23
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
741.00
0.33
0.34
5.15
Indiana
815.00
0.45
0.49
5.15
Iowa
1039.00
0.40
0.40
5.15
Kansas
985.00
0.46
0.48
5.15
Kentucky
435.00
0.55
0.56
5.15
Louisiana
540.00
0.00
0.00
5.15
Maine
1381.00
0.00
0.00
5.15
Maryland
984.00
0.74
0.74
5.15
Massachusetts
1410.00
0.45
0.49
5.25
Michigan
1248.00
0.37
0.45
5.15
Minnesota
1150.00
0.13
0.22
5.15
Mississippi
336.00
0.00
0.00
5.15
Missouri
675.00
0.45
0.49
5.15
Montana
1075.00
0.35
0.42
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
887.00
1.00
1.01
5.15
New Hampshire
1198.00
0.50
0.50
5.15
New Jersey
928.00
0.50
0.50
5.15
New Mexico
1218.00
0.13
0.20
5.15
New York
1391.00
0.42
0.44
5.15
North Carolina
473.00
0.23
0.25
5.15
North Dakota
1293.00
0.02
0.10
5.15
Ohio
1006.00
0.17
0.22
5.15
Oklahoma
650.00
0.34
0.37
5.15
Oregon
1300.00
0.50
0.50
6.00
Pennsylvania
1168.00
0.50
0.50
5.15
Rhode Island
1274.00
0.27
0.31
5.15
South Carolina
571.00
0.18
0.18
5.15
South Dakota
872.00
0.61
0.64
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
494.00
0.45
0.49
5.15
Utah
857.00
0.37
0.39
5.15
Vermont
1336.00
0.45
0.50
5.25
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.04
5.15
West Virginia
477.00
0.60
0.60
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.46
0.56
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
156
Table 12 (1999). Welfare maximum benefit and implicit taxes for a mother and 11 children in 1999
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
428.00
1.00
0.96
5.15
Alaska
1841.00
0.00
0.00
5.65
Arizona
989.00
0.54
0.58
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1324.00
0.21
0.27
5.75
Colorado
959.00
0.39
0.43
5.15
Connecticut
1394.00
0.00
0.00
5.65
Delaware
957.00
0.00
0.00
5.48
D.C.
1077.00
0.37
0.41
6.15
Florida
857.00
0.24
0.29
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1627.00
0.18
0.24
5.25
Idaho
276.00
0.00
0.00
5.15
Illinois
1946.00
0.33
0.34
5.15
Indiana
815.00
0.46
0.51
5.15
Iowa
1039.00
0.40
0.41
5.15
Kansas
985.00
0.46
0.50
5.15
Kentucky
435.00
0.55
0.57
5.15
Louisiana
540.00
0.00
0.00
5.15
Maine
1524.00
0.00
0.00
5.15
Maryland
1012.00
0.65
0.67
5.15
Massachusetts
1410.00
0.46
0.50
5.25
Michigan
1248.00
0.38
0.46
5.15
Minnesota
1141.00
0.13
0.22
5.15
Mississippi
386.00
0.00
0.08
5.15
Missouri
675.00
0.46
0.51
5.15
Montana
1116.00
0.36
0.43
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
881.00
1.00
1.03
5.15
New Hampshire
1198.00
0.50
0.51
5.15
New Jersey
928.00
0.50
0.51
5.15
New Mexico
1168.00
0.11
0.18
5.15
New York
1391.00
0.42
0.45
5.15
North Carolina
473.00
0.23
0.25
5.15
North Dakota
1293.00
0.03
0.11
5.15
Ohio
1006.00
0.17
0.23
5.15
Oklahoma
650.00
0.34
0.38
5.15
Oregon
1300.00
0.50
0.50
6.50
Pennsylvania
1168.00
0.50
0.51
5.15
Rhode Island
1274.00
0.28
0.32
5.40
South Carolina
571.00
0.18
0.19
5.15
South Dakota
872.00
0.61
0.66
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
494.00
0.46
0.51
5.15
Utah
857.00
0.37
0.40
5.15
Vermont
1370.00
0.46
0.51
5.38
Virginia
435.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.08
5.70
West Virginia
477.00
0.60
0.62
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.48
0.58
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
157
Table 12 (2000). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2000
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
428.00
1.00
0.96
5.15
Alaska
1841.00
0.00
0.00
5.65
Arizona
989.00
0.54
0.60
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1324.00
0.22
0.27
5.75
Colorado
959.00
0.39
0.45
5.15
Connecticut
1394.00
0.00
0.00
6.15
Delaware
957.00
0.00
0.00
5.78
D.C.
1077.00
0.37
0.41
6.15
Florida
857.00
0.25
0.31
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1627.00
0.19
0.25
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
741.00
0.33
0.36
5.15
Indiana
815.00
0.00
0.00
5.15
Iowa
1039.00
0.40
0.43
5.15
Kansas
985.00
0.46
0.52
5.15
Kentucky
435.00
0.55
0.59
5.15
Louisiana
590.00
0.00
0.00
5.15
Maine
1524.00
0.00
0.00
5.15
Maryland
1058.00
0.65
0.69
5.15
Massachusetts
1548.00
0.46
0.51
6.00
Michigan
1248.00
0.40
0.49
5.15
Minnesota
1141.00
0.12
0.22
5.15
Mississippi
386.00
0.00
0.10
5.15
Missouri
675.00
0.26
0.29
5.15
Montana
1358.00
0.37
0.46
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
878.00
1.00
1.07
5.15
New Hampshire
1248.00
0.50
0.53
5.15
New Jersey
928.00
0.50
0.53
5.15
New Mexico
1168.00
0.12
0.20
5.15
New York
1391.00
0.41
0.46
5.15
North Carolina
473.00
0.50
0.53
5.15
North Dakota
1293.00
0.05
0.12
5.15
Ohio
1037.00
0.18
0.25
5.15
Oklahoma
650.00
0.35
0.40
5.15
Oregon
1300.00
0.50
0.50
6.50
Pennsylvania
1168.00
0.50
0.53
5.15
Rhode Island
1274.00
0.29
0.33
5.82
South Carolina
581.00
0.18
0.19
5.15
South Dakota
872.00
0.62
0.69
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
529.00
0.00
0.00
5.15
Utah
857.00
0.37
0.42
5.15
Vermont
1370.00
0.47
0.52
5.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.13
6.50
West Virginia
552.00
0.60
0.64
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.49
0.62
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
158
Table 12 (2001). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2001
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
428.00
1.00
0.96
5.15
Alaska
1841.00
0.00
0.00
5.65
Arizona
989.00
0.55
0.63
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1363.00
0.22
0.29
6.25
Colorado
959.00
0.28
0.31
5.15
Connecticut
1394.00
0.00
0.00
6.40
Delaware
957.00
0.00
0.00
6.15
D.C.
1077.00
0.20
0.23
6.15
Florida
857.00
0.26
0.32
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1627.00
0.20
0.27
5.25
Idaho
293.00
0.00
0.00
5.15
Illinois
741.00
0.33
0.37
5.15
Indiana
815.00
0.00
0.00
5.15
Iowa
1039.00
0.40
0.44
5.15
Kansas
985.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.60
5.15
Louisiana
590.00
0.00
0.00
5.15
Maine
1524.00
0.00
0.00
5.15
Maryland
1114.00
0.65
0.71
5.15
Massachusetts
1548.00
0.47
0.53
6.75
Michigan
1248.00
0.41
0.52
5.15
Minnesota
1141.00
0.13
0.23
5.15
Mississippi
386.00
0.01
0.12
5.15
Missouri
675.00
0.26
0.30
5.15
Montana
1411.00
0.38
0.48
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
878.00
1.00
1.10
5.15
New Hampshire
1248.00
0.50
0.55
5.15
New Jersey
928.00
0.50
0.55
5.15
New Mexico
1118.00
0.13
0.21
5.15
New York
1391.00
0.41
0.47
5.15
North Carolina
473.00
0.50
0.55
5.15
North Dakota
1347.00
0.37
0.40
5.15
Ohio
1037.00
0.19
0.27
5.15
Oklahoma
650.00
0.35
0.41
5.15
Oregon
1300.00
0.50
0.50
6.50
Pennsylvania
1168.00
0.50
0.55
5.15
Rhode Island
1274.00
0.29
0.34
6.15
South Carolina
581.00
0.18
0.19
5.15
South Dakota
872.00
0.62
0.71
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
529.00
0.00
0.00
5.15
Utah
900.00
0.38
0.43
5.15
Vermont
1357.00
0.47
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.14
6.72
West Virginia
677.00
0.60
0.66
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.51
0.65
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
159
Table 12 (2002). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2002
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
428.00
1.00
0.96
5.15
Alaska
1841.00
0.00
0.00
5.65
Arizona
989.00
0.55
0.64
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1435.00
0.23
0.31
6.75
Colorado
959.00
0.28
0.31
5.15
Connecticut
1394.00
0.00
0.00
6.70
Delaware
957.00
0.00
0.00
6.15
D.C.
1077.00
0.20
0.23
6.15
Florida
857.00
0.26
0.33
5.15
Georgia
568.00
0.00
0.00
5.15
Hawaii
1627.00
0.20
0.25
5.75
Idaho
309.00
0.00
0.00
5.15
Illinois
778.00
0.33
0.37
5.15
Indiana
815.00
0.00
0.00
5.15
Iowa
1039.00
0.40
0.44
5.15
Kansas
985.00
0.47
0.54
5.15
Kentucky
435.00
0.55
0.61
5.15
Louisiana
590.00
0.00
0.00
5.15
Maine
1601.00
0.00
0.00
5.75
Maryland
1198.00
0.65
0.72
5.15
Massachusetts
1548.00
0.47
0.53
6.75
Michigan
1248.00
0.41
0.53
5.15
Minnesota
1141.00
0.12
0.23
5.15
Mississippi
386.00
0.02
0.13
5.15
Missouri
675.00
0.26
0.30
5.15
Montana
1443.00
0.39
0.50
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
878.00
1.00
1.11
5.15
New Hampshire
1273.00
0.50
0.56
5.15
New Jersey
928.00
0.50
0.56
5.15
New Mexico
1118.00
0.14
0.22
5.15
New York
1391.00
0.39
0.45
5.15
North Carolina
473.00
0.50
0.56
5.15
North Dakota
1347.00
0.37
0.41
5.15
Ohio
1037.00
0.20
0.28
5.15
Oklahoma
650.00
0.36
0.42
5.15
Oregon
1300.00
0.50
0.50
6.50
Pennsylvania
1168.00
0.50
0.56
5.15
Rhode Island
1274.00
0.30
0.34
6.15
South Carolina
586.00
0.17
0.19
5.15
South Dakota
938.00
0.62
0.73
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
548.00
0.00
0.00
5.15
Utah
900.00
0.38
0.44
5.15
Vermont
1388.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.00
0.15
6.90
West Virginia
677.00
0.60
0.67
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.52
0.66
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
160
Table 12 (2003). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2003
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
485.00
1.00
1.09
5.15
Alaska
1841.00
0.31
0.38
7.15
Arizona
989.00
0.55
0.65
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1489.00
0.23
0.31
6.75
Colorado
959.00
0.28
0.32
5.15
Connecticut
1394.00
0.00
0.00
6.90
Delaware
957.00
0.00
0.00
6.15
D.C.
1077.00
0.21
0.23
6.15
Florida
857.00
0.26
0.34
5.15
Georgia
585.00
0.00
0.00
5.15
Hawaii
1627.00
0.21
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
778.00
0.33
0.38
5.15
Indiana
814.00
0.25
0.28
5.15
Iowa
1039.00
0.40
0.45
5.15
Kansas
985.00
0.47
0.56
5.15
Kentucky
435.00
0.55
0.63
5.15
Louisiana
590.00
0.00
0.00
5.15
Maine
1601.00
0.00
0.00
6.25
Maryland
1201.00
0.60
0.68
5.15
Massachusetts
1548.00
0.48
0.53
6.75
Michigan
1248.00
0.42
0.55
5.15
Minnesota
1141.00
0.12
0.23
5.15
Mississippi
386.00
0.03
0.14
5.15
Missouri
675.00
0.26
0.31
5.15
Montana
1443.00
0.39
0.52
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
880.00
1.00
1.13
5.15
New Hampshire
1273.00
0.50
0.57
5.15
New Jersey
928.00
0.50
0.57
5.15
New Mexico
1118.00
0.14
0.23
5.15
New York
1391.00
0.39
0.46
5.15
North Carolina
473.00
0.50
0.57
5.15
North Dakota
1347.00
0.37
0.41
5.15
Ohio
1037.00
0.20
0.29
5.15
Oklahoma
650.00
0.36
0.43
5.15
Oregon
1300.00
0.50
0.50
6.90
Pennsylvania
1168.00
0.50
0.57
5.15
Rhode Island
1274.00
0.30
0.34
6.15
South Carolina
585.00
0.16
0.19
5.15
South Dakota
957.00
0.63
0.75
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
561.00
0.00
0.00
5.15
Utah
900.00
0.38
0.45
5.15
Vermont
1407.00
0.48
0.54
6.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.01
0.16
7.01
West Virginia
677.00
0.60
0.68
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.53
0.69
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
161
Table 12 (2004). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2004
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
485.00
1.00
1.09
5.15
Alaska
1841.00
0.31
0.37
7.15
Arizona
989.00
0.55
0.68
5.15
Arkansas
457.00
0.00
0.51
5.15
California
1489.00
0.24
0.31
6.75
Colorado
959.00
0.28
0.33
5.15
Connecticut
1394.00
0.00
0.00
7.10
Delaware
957.00
0.00
0.00
6.15
D.C.
1077.00
0.21
0.23
6.15
Florida
857.00
0.27
0.36
5.15
Georgia
585.00
0.00
0.00
5.15
Hawaii
1627.00
0.22
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
778.00
0.33
0.37
5.50
Indiana
814.00
0.25
0.29
5.15
Iowa
1039.00
0.40
0.47
5.15
Kansas
985.00
0.48
0.58
5.15
Kentucky
435.00
0.55
0.64
5.15
Louisiana
590.00
0.00
0.00
5.15
Maine
1601.00
0.00
0.00
6.25
Maryland
1213.00
0.60
0.70
5.15
Massachusetts
1548.00
0.48
0.53
6.75
Michigan
1248.00
0.43
0.58
5.15
Minnesota
1141.00
0.15
0.27
5.15
Mississippi
386.00
0.05
0.16
5.15
Missouri
675.00
0.26
0.32
5.15
Montana
1068.00
0.41
0.54
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
905.00
1.00
1.17
5.15
New Hampshire
1273.00
0.50
0.58
5.15
New Jersey
928.00
0.50
0.58
5.15
New Mexico
1118.00
0.15
0.25
5.15
New York
1516.00
0.45
0.55
5.15
North Carolina
473.00
0.50
0.58
5.15
North Dakota
1347.00
0.37
0.43
5.15
Ohio
1037.00
0.21
0.30
5.15
Oklahoma
650.00
0.36
0.45
5.15
Oregon
1300.00
0.50
0.50
7.05
Pennsylvania
1168.00
0.50
0.58
5.15
Rhode Island
1274.00
0.30
0.35
6.75
South Carolina
595.00
0.16
0.19
5.15
South Dakota
972.00
0.64
0.77
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
571.00
0.00
0.00
5.15
Utah
900.00
0.38
0.47
5.15
Vermont
1413.00
0.49
0.56
6.75
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.02
0.16
7.16
West Virginia
677.00
0.60
0.70
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.54
0.72
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
162
Table 12 (2005). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2005
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
485.00
1.00
1.09
5.15
Alaska
1841.00
0.30
0.36
7.15
Arizona
989.00
0.56
0.70
5.15
Arkansas
457.00
0.51
0.51
5.15
California
1530.00
0.25
0.31
6.75
Colorado
959.00
0.28
0.34
5.15
Connecticut
1394.00
0.00
0.00
7.10
Delaware
957.00
0.00
0.00
6.15
D.C.
1077.00
0.21
0.24
6.60
Florida
857.00
0.27
0.38
5.15
Georgia
585.00
0.00
0.00
5.15
Hawaii
1627.00
0.23
0.28
6.25
Idaho
309.00
0.00
0.00
5.15
Illinois
778.00
0.33
0.33
6.50
Indiana
815.00
0.25
0.30
5.15
Iowa
1039.00
0.40
0.48
5.15
Kansas
985.00
0.48
0.60
5.15
Kentucky
435.00
0.55
0.66
5.15
Louisiana
590.00
0.00
0.00
5.15
Maine
1601.00
0.00
0.00
6.35
Maryland
1226.00
0.60
0.72
5.15
Massachusetts
1548.00
0.49
0.53
6.75
Michigan
1248.00
0.44
0.60
5.15
Minnesota
1141.00
0.15
0.28
5.15
Mississippi
386.00
0.06
0.19
5.15
Missouri
675.00
0.27
0.33
5.15
Montana
1068.00
0.41
0.57
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
905.00
1.00
1.21
5.15
New Hampshire
1273.00
0.50
0.60
5.15
New Jersey
928.00
0.50
0.60
5.15
New Mexico
1118.00
0.16
0.27
5.15
New York
1516.00
0.44
0.47
6.00
North Carolina
473.00
0.50
0.60
5.15
North Dakota
1347.00
0.36
0.44
5.15
Ohio
1037.00
0.22
0.32
5.15
Oklahoma
650.00
0.36
0.47
5.15
Oregon
1300.00
0.50
0.50
7.05
Pennsylvania
1168.00
0.50
0.60
5.15
Rhode Island
1274.00
0.31
0.35
6.75
South Carolina
680.00
0.18
0.22
5.15
South Dakota
986.00
0.64
0.80
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
587.00
0.00
0.00
5.15
Utah
900.00
0.39
0.49
5.15
Vermont
1413.00
0.50
0.57
7.00
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.04
0.17
7.35
West Virginia
508.00
0.60
0.72
5.15
Wisconsin
628.00
0.00
0.00
5.15
Wyoming
380.00
0.55
0.76
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
163
Table 12 (2006). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2006
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
485.00
0.96
1.09
5.15
Alaska
1841.00
0.29
0.34
7.15
Arizona
989.00
0.53
0.74
5.15
Arkansas
457.00
0.49
0.51
5.15
California
1530.00
0.26
0.31
6.75
Colorado
959.00
0.27
0.35
5.15
Connecticut
1394.00
0.00
0.00
7.40
Delaware
957.00
0.00
0.00
6.15
D.C.
1158.00
0.22
0.25
7.00
Florida
857.00
0.28
0.32
6.40
Georgia
585.00
0.00
0.04
5.15
Hawaii
1627.00
0.24
0.29
6.75
Idaho
309.00
0.00
0.00
5.15
Illinois
778.00
0.33
0.33
6.50
Indiana
815.00
0.24
0.32
5.15
Iowa
1039.00
0.38
0.50
5.15
Kansas
985.00
0.46
0.63
5.15
Kentucky
435.00
0.53
0.69
5.15
Louisiana
590.00
0.00
0.00
5.15
Maine
1601.00
0.00
0.00
6.50
Maryland
1245.00
0.60
0.63
6.15
Massachusetts
1548.00
0.49
0.53
6.75
Michigan
1293.00
0.42
0.65
5.15
Minnesota
1141.00
0.16
0.26
6.15
Mississippi
386.00
0.06
0.22
5.15
Missouri
675.00
0.25
0.35
5.15
Montana
1249.00
0.40
0.60
5.15
Nebraska
1003.00
0.00
0.00
5.15
Nevada
1312.00
0.96
1.25
5.15
New Hampshire
1273.00
0.48
0.63
5.15
New Jersey
928.00
0.50
0.53
6.15
New Mexico
1118.00
0.16
0.29
5.15
New York
1516.00
0.43
0.45
6.75
North Carolina
473.00
0.48
0.63
5.15
North Dakota
1347.00
0.35
0.46
5.15
Ohio
1141.00
0.21
0.35
5.15
Oklahoma
650.00
0.35
0.49
5.15
Oregon
1300.00
0.50
0.50
7.50
Pennsylvania
1168.00
0.48
0.63
5.15
Rhode Island
1274.00
0.32
0.36
7.10
South Carolina
679.00
0.17
0.22
5.15
South Dakota
986.00
0.61
0.84
5.15
Tennessee
549.00
0.00
0.00
5.15
Texas
600.00
0.00
0.00
5.15
Utah
900.00
0.37
0.52
5.15
Vermont
1413.00
0.51
0.57
7.25
Virginia
479.00
0.00
0.00
5.15
Washington
1075.00
0.05
0.19
7.63
West Virginia
508.00
0.57
0.75
5.15
Wisconsin
628.00
0.00
0.00
5.70
Wyoming
380.00
0.53
0.81
5.15
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
164
Table 12 (2007). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2007
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
485.00
1.00
0.96
5.85
Alaska
1841.00
0.00
0.00
7.15
Arizona
989.00
0.57
0.59
6.75
Arkansas
457.00
0.48
0.42
6.25
California
1530.00
0.26
0.33
7.50
Colorado
959.00
0.28
0.28
6.85
Connecticut
1439.00
0.00
0.00
7.65
Delaware
957.00
0.00
0.00
6.65
D.C.
1158.00
0.22
0.25
7.00
Florida
857.00
0.29
0.33
6.67
Georgia
585.00
0.00
0.01
5.85
Hawaii
1627.00
0.24
0.31
7.25
Idaho
309.00
0.00
0.00
5.85
Illinois
778.00
0.33
0.34
6.50
Indiana
815.00
0.25
0.28
5.85
Iowa
1039.00
0.40
0.45
5.85
Kansas
985.00
0.49
0.57
5.85
Kentucky
435.00
0.55
0.62
5.85
Louisiana
590.00
0.00
0.00
5.85
Maine
1601.00
0.00
0.00
6.75
Maryland
1395.00
0.60
0.65
6.15
Massachusetts
1548.00
0.50
0.54
7.50
Michigan
1293.00
0.46
0.53
6.95
Minnesota
1141.00
0.14
0.25
5.85
Mississippi
386.00
0.10
0.21
5.85
Missouri
675.00
0.27
0.29
6.50
Montana
1333.00
0.44
0.55
5.85
Nebraska
1003.00
0.00
0.00
5.85
Nevada
968.00
1.00
1.08
6.15
New Hampshire
1273.00
0.50
0.57
5.85
New Jersey
928.00
0.25
0.25
7.15
New Mexico
1118.00
0.16
0.25
5.85
New York
1516.00
0.42
0.44
7.15
North Carolina
473.00
0.50
0.54
6.15
North Dakota
1347.00
0.36
0.41
5.85
Ohio
1141.00
0.24
0.29
6.85
Oklahoma
650.00
0.25
0.33
5.85
Oregon
1300.00
0.50
0.50
7.80
Pennsylvania
1168.00
0.50
0.53
6.25
Rhode Island
1274.00
0.32
0.37
7.40
South Carolina
679.00
0.18
0.20
5.85
South Dakota
986.00
0.65
0.76
5.85
Tennessee
549.00
0.00
0.00
5.85
Texas
622.00
0.00
0.00
5.85
Utah
900.00
0.40
0.47
5.85
Vermont
1413.00
0.51
0.58
7.53
Virginia
479.00
0.00
0.00
5.85
Washington
1075.00
0.06
0.20
7.93
West Virginia
508.00
0.60
0.68
5.85
Wisconsin
628.00
0.00
0.00
6.50
Wyoming
380.00
0.58
0.74
5.85
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
165
Table 12 (2008). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2008
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
485.00
0.96
0.85
6.55
Alaska
1841.00
0.29
0.32
7.15
Arizona
989.00
0.57
0.60
6.90
Arkansas
457.00
0.45
0.40
6.55
California
1530.00
0.28
0.34
8.00
Colorado
959.00
0.28
0.28
7.02
Connecticut
1439.00
0.00
0.00
7.65
Delaware
957.00
0.00
0.00
7.15
D.C.
1216.00
0.23
0.25
7.00
Florida
857.00
0.30
0.34
6.79
Georgia
585.00
0.00
0.04
6.55
Hawaii
1809.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
6.55
Illinois
848.00
0.33
0.33
7.50
Indiana
815.00
0.00
0.00
6.55
Iowa
1039.00
0.40
0.40
7.25
Kansas
985.00
0.33
0.36
6.55
Kentucky
435.00
0.55
0.59
6.55
Louisiana
590.00
0.00
0.00
6.55
Maine
1601.00
0.00
0.00
7.00
Maryland
1436.00
0.60
0.64
6.55
Massachusetts
1548.00
0.51
0.55
8.00
Michigan
1293.00
0.48
0.54
7.15
Minnesota
1141.00
0.17
0.26
6.55
Mississippi
386.00
0.12
0.22
6.55
Missouri
675.00
0.27
0.30
6.65
Montana
1333.00
0.45
0.54
6.55
Nebraska
1003.00
0.00
0.00
6.55
Nevada
968.00
1.00
1.07
6.55
New Hampshire
1273.00
0.50
0.53
6.55
New Jersey
928.00
0.25
0.25
7.15
New Mexico
1282.00
0.38
0.42
6.55
New York
1516.00
0.41
0.43
7.15
North Carolina
473.00
0.50
0.53
6.55
North Dakota
1347.00
0.36
0.39
6.55
Ohio
1141.00
0.25
0.29
7.00
Oklahoma
650.00
0.26
0.32
6.55
Oregon
1300.00
0.50
0.50
7.95
Pennsylvania
1168.00
0.50
0.50
7.15
Rhode Island
1274.00
0.33
0.37
7.40
South Carolina
746.00
0.18
0.20
6.55
South Dakota
1046.00
0.66
0.73
6.55
Tennessee
549.00
0.00
0.00
6.55
Texas
641.00
0.00
0.00
6.55
Utah
900.00
0.40
0.45
6.55
Vermont
1413.00
0.45
0.52
7.68
Virginia
479.00
0.00
0.00
6.55
Washington
1075.00
0.01
0.15
8.07
West Virginia
508.00
0.60
0.64
6.55
Wisconsin
628.00
0.00
0.00
6.55
Wyoming
380.00
0.60
0.67
6.55
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
166
Table 12 (2009). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2009
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
485.00
0.98
0.77
7.25
Alaska
1841.00
0.00
0.00
7.25
Arizona
791.00
0.46
0.48
7.25
Arkansas
457.00
0.46
0.36
7.25
California
1469.00
0.27
0.34
8.00
Colorado
959.00
0.28
0.28
7.28
Connecticut
1439.00
0.00
0.00
8.00
Delaware
957.00
0.00
0.00
7.25
D.C.
1216.00
0.22
0.25
7.55
Florida
857.00
0.30
0.34
7.25
Georgia
585.00
0.00
0.06
7.25
Hawaii
1809.00
0.25
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
848.00
0.33
0.33
7.75
Indiana
815.00
0.25
0.25
7.25
Iowa
1039.00
0.34
0.34
7.25
Kansas
985.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
590.00
0.00
0.00
7.25
Maine
1601.00
0.00
0.00
7.25
Maryland
1459.00
0.60
0.60
7.25
Massachusetts
1548.00
0.50
0.55
8.00
Michigan
1305.00
0.48
0.55
7.40
Minnesota
1241.00
0.27
0.35
7.25
Mississippi
386.00
0.12
0.22
7.25
Missouri
675.00
0.27
0.28
7.25
Montana
1429.00
0.45
0.51
7.25
Nebraska
1003.00
0.00
0.00
7.25
Nevada
968.00
1.00
1.00
7.25
New Hampshire
1323.00
0.50
0.50
7.25
New Jersey
928.00
0.25
0.25
7.25
New Mexico
1282.00
0.37
0.40
7.50
New York
1516.00
0.39
0.41
7.25
North Carolina
473.00
0.50
0.50
7.25
North Dakota
1347.00
0.36
0.36
7.25
Ohio
1207.00
0.25
0.30
7.30
Oklahoma
650.00
0.26
0.31
7.25
Oregon
1300.00
0.50
0.50
8.40
Pennsylvania
1168.00
0.50
0.50
7.25
Rhode Island
1274.00
0.33
0.37
7.40
South Carolina
761.00
0.18
0.18
7.25
South Dakota
1046.00
0.65
0.69
7.25
Tennessee
549.00
0.00
0.00
7.25
Texas
641.00
0.00
0.00
7.25
Utah
900.00
0.40
0.42
7.25
Vermont
1413.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.00
0.17
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
611.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
167
Table 12 (2010). Welfare maximum benefit and implicit taxes for a mother and 11 children in 2010
M.Benefit
Rate 500USD2010
Rate PTMW
Min.Wage
max
max
max
max
Alabama
485.00
0.97
0.77
7.25
Alaska
1841.00
0.07
0.16
7.75
Arizona
791.00
0.46
0.48
7.25
Arkansas
457.00
0.46
0.36
7.25
California
1469.00
0.27
0.34
8.00
Colorado
1244.00
0.33
0.33
7.25
Connecticut
1439.00
0.00
0.00
8.25
Delaware
1177.00
0.00
0.00
7.25
D.C.
1216.00
0.23
0.26
8.25
Florida
857.00
0.30
0.34
7.25
Georgia
585.00
0.00
0.06
7.25
Hawaii
1737.00
0.26
0.31
7.25
Idaho
309.00
0.00
0.00
7.25
Illinois
848.00
0.25
0.25
8.00
Indiana
815.00
0.25
0.25
7.25
Iowa
1039.00
0.34
0.34
7.25
Kansas
985.00
0.33
0.34
7.25
Kentucky
435.00
0.55
0.55
7.25
Louisiana
590.00
0.00
0.00
7.25
Maine
1601.00
0.00
0.00
7.50
Maryland
1459.00
0.60
0.60
7.25
Massachusetts
1548.00
0.51
0.55
8.00
Michigan
1305.00
0.48
0.55
7.40
Minnesota
1141.00
0.10
0.21
7.25
Mississippi
386.00
0.12
0.22
7.25
Missouri
675.00
0.27
0.28
7.25
Montana
1429.00
0.45
0.51
7.25
Nebraska
1003.00
0.00
0.00
7.25
Nevada
968.00
1.00
1.00
7.25
New Hampshire
1323.00
0.50
0.50
7.25
New Jersey
928.00
0.25
0.25
7.25
New Mexico
1282.00
0.37
0.40
7.50
New York
1731.00
0.39
0.41
7.25
North Carolina
473.00
0.50
0.50
7.25
North Dakota
1347.00
0.36
0.36
7.25
Ohio
1207.00
0.25
0.30
7.30
Oklahoma
650.00
0.26
0.31
7.25
Oregon
1370.00
0.50
0.50
8.40
Pennsylvania
1168.00
0.50
0.50
7.25
Rhode Island
1274.00
0.33
0.37
7.40
South Carolina
769.00
0.18
0.18
7.25
South Dakota
1077.00
0.66
0.69
7.25
Tennessee
549.00
0.00
0.00
7.25
Texas
684.00
0.00
0.00
7.25
Utah
900.00
0.40
0.42
7.25
Vermont
1413.00
0.45
0.54
8.06
Virginia
479.00
0.00
0.00
7.25
Washington
1075.00
0.01
0.17
8.55
West Virginia
508.00
0.60
0.60
7.25
Wisconsin
628.00
0.00
0.00
7.25
Wyoming
628.00
0.60
0.68
7.25
M.Benefit indicates maximum monthly benefits, at zero earnings. Rate 500USD2010 indicates the implicit effective average tax
rate (reduction in benefits) moving from zero earnings to 500 dollars (in 2010 dollars). Rate PTMW indicates the implicit
effective average tax rate (reduction in benefits) moving from zero earnings to part-time (86 and two thirds hours) minimum
wage work.
168