Research examines the receipt of earned income tax credits among welfare recipients.

The article discusses studies on earned income tax credits in the U.S., with focus on participation rates among welfare recipients in Minnesota. It mentions that earned income tax credits are designed to help low-income individuals and to encourage them to continue working and not consider going into welfare. The article discusses the comparison of participation rate with other low-income programs like food stamp, benefit and cost comparison for recipients and the results of studies on Minnesota's Working Family Credit (WFC).