Taxes, Transfers, and the Labor Supply of Single Mothers James P. Ziliak Department of Economics and UK Center for Poverty Research University of Kentucky October 2005 * Address correspondence to James P. Ziliak, Department of Economics, University of Kentucky, Lexington, KY 40506–0034; E-mail: jziliak@uky.edu ; Phone: (859) 257-2776. I am grateful for helpful comments from seminar participants at the 9 th World Congress of the Econometric Society and the University of Kentucky. The opinions and conclusions expressed herein are solely those of the author and should not be construed as representing the opinions or policy of any agency of the Federal government.