Results 261 to 270 of about 251,590 (297)

The Earned Income Tax Credit

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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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, Erard, Brian, Ho, Chih–Chin   +2 more
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Earned Income Tax Credit

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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Taxation and labor supply decisions: impact of the earned income tax credit in Italy

International journal of manpower
PurposeThe 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
semanticscholar   +1 more source

The Earned Income Tax Credit as supplementary food benefits and savings for durable goods

Contemporary Economic Policy, 2022
Jonathan Fisher, David H Rehkopf
exaly   +2 more sources

EFFECTS OF THE EARNED INCOME TAX CREDIT ON INCOME AND WELFARE [PDF]

National Tax Journal, 1995
This paper uses the familiar static labor supply model to estimate the effects of the earned income tax credit (EITC) on disposable money income and welfare for the recipient population.
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'Secondary Evasion' and the Earned Income Tax Credit

SSRN Electronic Journal, 2003
This 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, 2011
The 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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The Long-Run Effects of the Earned Income Tax Credit on Women's Labor Market Outcomes

Labour Economics, 2020
Using longitudinal data on marriage and children from the Panel Study of Income Dynamics from 1967 to 2016, we characterize women's exposure to the federal and state Earned Income Tax Credit (EITC) during their first two decades of adulthood.
D. Neumark, Peter Shirley
semanticscholar   +1 more source

The Optimal Earned Income Tax Credit

SSRN Electronic Journal, 2017
In 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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