Results 251 to 260 of about 250,082 (287)
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2013
The federal Earned Income Tax Credit (EITC) is a refundable tax credit for working families with low and moderate incomes. The credit provides a substantial income supplement to families with children and thus helps families finance basic necessities or invest in longer-term household development.
Melinda Lewis, Sondra G. Beverly
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The federal Earned Income Tax Credit (EITC) is a refundable tax credit for working families with low and moderate incomes. The credit provides a substantial income supplement to families with children and thus helps families finance basic necessities or invest in longer-term household development.
Melinda Lewis, Sondra G. Beverly
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Taxation and labor supply decisions: impact of the earned income tax credit in Italy
International journal of manpowerPurposeThe earned income tax credit – so-called “monthly 80 euros bonus” – introduced in Italy in 2014, has been characterized by a rapid phase-out area for budget-constraints reasons, leading to very high effective marginal tax rates.
Luca Villamaina, P. Acciari
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The Long-Term Impact of the Earned Income Tax Credit on Children’s Education and Employment Outcomes
Journal of Labor Economics, 2018Using 4 decades of variation in the federal and state Earned Income Tax Credit (EITC), we estimate the impact of exposure to EITC expansions in childhood on education and employment outcomes in adulthood.
J. Bastian, K. Michelmore
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Health Economics, 2020
While earned income tax credit (EITC) expansions are typically associated with improvements in maternal mental health, little is known about the mechanisms through which the program affects this outcome.
A. Gangopadhyaya +3 more
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While earned income tax credit (EITC) expansions are typically associated with improvements in maternal mental health, little is known about the mechanisms through which the program affects this outcome.
A. Gangopadhyaya +3 more
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The ANNALS of the American Academy of Political and Social Science, 2019
In this article, I review the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax Credit and Additional Child Tax Credit. I discuss the programs’ goals: distributional, promoting work, and limiting administrative and compliance ...
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In this article, I review the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax Credit and Additional Child Tax Credit. I discuss the programs’ goals: distributional, promoting work, and limiting administrative and compliance ...
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The Optimal Earned Income Tax Credit
SSRN Electronic Journal, 2017In this paper we characterize the optimal linear and piecewise linear EITC schedule. In the linear framework we demonstrate that in the presence of unemployment, an increase of social inequality aversion and a decrease in labor aversion both derive in a lower optimal EITC.
Eitan Regev, Michel Strawczynski
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Participation and Compliance with the Earned Income Tax Credit [PDF]
National Tax Journal, 2005 We explore participation and compliance with the Earned Income Tax Credit (EITC) using a unique administrative data source. Among eligible households with a legal filing requirement, we find that EITC participation is high and that it responded positively to the rise in real benefit amounts during the 1990s.
Blumenthal, Marsha +2 more
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'Secondary Evasion' and the Earned Income Tax Credit
SSRN Electronic Journal, 2003This paper documents that the earned income of taxpayers claiming the earned income tax credit (EITC) tends to cluster within $800 intervals surrounding the kink points of the EITC benefit distribution. This clustering is especially strong for head of household taxpayers around the kink point of the phase-in range and, to a lesser extent, for married ...
Andrew P. Schmidt, Edward M. Werner
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Income Mobility and the Earned Income Tax Credit
Public Finance Review, 2011The authors use a unique data set of federal tax returns to analyze usage and participation patterns of the Earned Income Tax Credit (EITC) over the period 1989–2006. The authors find that most EITC recipients claimed the EITC for short periods, 61% for 1 or 2 years.
Tim Dowd, John B. Horowitz
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Urban Affairs Review, 2020
The Earned Income Tax Credit (EITC) serves more than 26 million U.S. tax filers every year. The EITC is distributed annually at tax time; however, past research suggests that lump-sum disbursements leave households with a lack of funds to deal with ...
Andrew J. Greenlee +5 more
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The Earned Income Tax Credit (EITC) serves more than 26 million U.S. tax filers every year. The EITC is distributed annually at tax time; however, past research suggests that lump-sum disbursements leave households with a lack of funds to deal with ...
Andrew J. Greenlee +5 more
semanticscholar +1 more source