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Negative Income Tax Trial
Sponsor: University of Pennsylvania
Summary
In partnership with a local community college in in Omaha, Nebraska, the Center for Guaranteed Income Research (CGIR) at the University of Pennsylvania will conduct a randomized controlled trial to determine the impacts of a negative income tax for MCC students, with particular attention to educational and career advancement outcomes. The sample will include students in a degree-seeking program, as well as those in non-degree programs, such as those working towards professional certificates.
Key Details
Gender
All
Age Range
18 Years - Any
Study Type
INTERVENTIONAL
Enrollment
750
Start Date
2026-06-01
Completion Date
2030-06-01
Last Updated
2026-03-11
Healthy Volunteers
No
Conditions
Interventions
Negative Income Tax
Negative income tax calculated by the supplemental poverty measures less the household's prior tax year adjusted gross income, then divided by 12 to arrive at a monthly cash transfer
Control
No negative income tax payment