時間貧窮與時間品質：勞動所得扣抵政策對貧窮者影響之研究

Abstract

時間是人追求幸福的基本福祉，也是換取資源的稀有財產。缺乏足夠可利用時間者將面臨時間貧窮，而時間的運用差異亦造就時間品質的不同，影響健康、資產積累與個人福祉。EITC政策為美國最大的減貧措施，刺激近貧人口就業，並且提供稅務抵減，以工作福利的精神協助貧窮家戶階段性補助與邁向自立。過往文獻多聚焦其對就業、健康、子女發展與個人福祉的影響，並普遍認為有正向效果。 本研究運用2003–2023年美國時間使用調查資料，採用差異中的差異法（DiD），以州、年度與子女數間EITC慷慨程度差異作為分析基礎，檢視政策對單親母親在時間貧窮與時間品質的影響。結果顯示，EITC慷慨程度每提升500美元，相較未參與者，EITC參與者的自由時間顯著減少、時間貧窮加劇；時間品質方面，自由與工作時間差距擴大、單一自由活動時長縮短、自由時間平均壓力顯著提升、自由時間中快樂的時間顯著減少。 本研究為首篇以時間貧窮、時間品質概念進行EITC政策成效評估之研究，揭示EITC政策可能在減貧的同時，增加參與者的時間壓力與時間貧窮風險，從時間視角補充對政策成效的理解，並提出改善政策設計的建議。

Time is an essential resource for achieving well-being. People acquire both material and non-material benefits through the use of their time. However, time is inherently scarce. Individuals with limited discretionary time may experience “time poverty.” How people allocate their time also significantly impacts its quality. Experiencing time poverty and lacking high-quality time can adversely affect health, well-being, and asset accumulation. The Earned Income Tax Credit (EITC) is one of the largest anti-poverty programs in the United States, providing tax credits to low-income families, particularly those with children. Reflecting the work-centered philosophy of U.S. welfare policy, the EITC promotes self-sufficiency by encouraging labor force participation and offering refundable tax credits. While its effects have been widely evaluated, showing positive impacts on employment, poverty reduction, health, child outcomes, and well-being, little is known about whether the EITC affects time poverty or time use quality. This study uses American Time Use Survey data (2003–2023) and a Difference-in-Differences design to examine the EITC’s impact on single mothers. We find that higher EITC generosity reduces discretionary time, increases time poverty, shortens free-time activity duration, raises perceived pressure, and decrease happy feelings while free time. No significant effects are found on time fragmentation or multitasking. These findings suggest that while the EITC improves economic outcomes, it may also unintentionally exacerbate time poverty and reduce time quality. This study contributes by highlighting the time dimension as an important consideration in policy design.