Making Work Pay: Tax Credits for Working Families Enable and Encourage Work by Alleviating Employment-Related and Family Expenses,

Edwin McLenaghan, North Carolina Justice Center, May 2011. Three state tax credits – the Earned Income Tax Credit, the Child Tax Credit, and the Child and Dependent Care Tax Credit – effectively support work and promote healthy childhood development, both of which are important goals that expand opportunity for working families and provide wide‐ranging and long‐term benefits for the state.

http://www.ncjustice.org/sites/default/files/BTC%20Brief%20-%20Making%20Work%20Pay-WEB%20(2).pdf