The Graduated Work Incentive Experiments: Current Progress.

This article focuses on the review of the current status of the experimental projects for estimating labor supply and other responses to negative tax-type transfers that are supervised by the Institute for Research on Poverty. These are the urban experiment in New Jersey and Pennsylvania and the rural experiment operated directly by the Institute under the direction of professor Lee Bawden. The results of the experiments revealed the limitations of taxpayers based on their understanding of the Internal Revenue Code.