Negative Income Tax Trial

Conditions

• Education Advancement
• Poverty

Eligibility Criteria

Sex

ALL

Age

18 Years - N/A

Healthy Volunteers

Not accepted

Interventions

• Negative Income Tax — OTHER
  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 — OTHER
  No negative income tax payment

Study Details

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 Dates

First listed

Mar 11, 2026

Start date

Jun 1, 2026

Status verified

Jul 2026

Primary completion

Jun 1, 2030

Completion

Jun 1, 2030

Study Design

Enrollment

750 participants (estimated)

Allocation

RANDOMIZED

Intervention model

PARALLEL

Primary purpose

TREATMENT

Arms

• Experimental: Associate's Degree Seekers with NIT
  Students currently enrolled in an Associate's Degree program at the community college will receive a negative income tax for a duration of two years followed by a linear titration of payments for one year
• Experimental: Credential Seekers with NIT
  Students currently enrolled in a credential program at the community college will receive a negative income tax for a duration of one year followed by a linear titration of payments for six months
• Active Comparator: Control
  These students will not receive the negative income tax

Primary Outcome Measure

Educational Program Completion [ Time Frame: Baseline, 6 months, 12 months, 18 months, 24 months, 30 months, 36 months, 42 months ]

Central Contacts

• Stacia West, PhD
  215-898-5512
  [email protected]

Locations (1)

Find similar trials in Omaha, NE

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