Bishop, John H.; Kang, Suk - In: Journal of Policy Analysis and Management 10 (1991) 1, pp. 24-45
The Targeted Jobs Tax Credit (TJTC) is probably the most outstanding example of a generous entitlement program with a very low participation rate. Only about 10 percent of eligible youth hired are claimed as a tax credit by their employers. The causes of the low participation rates are analyzed...