Helping working families (Record no. 102263)

000 -LEADER
fixed length control field 02662nam a22003374a 4500
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 336.24/216
100 1# - MAIN ENTRY--AUTHOR NAME
Personal name Hoffman, Saul D.,
245 10 - TITLE STATEMENT
Title Helping working families
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication Kalamazoo, Mich. :
Name of publisher W.E. Upjohn Institute for Employment Research,
Year of publication 2003.
300 ## - PHYSICAL DESCRIPTION
Number of Pages xiii, 245 p. :
Other physical details ill.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note An overview of the earned income tax credit. A history of the EITC. Mechanics of the EITC. The EITC, the Child Tax Credit, and the income tax. Provisions of the 2001 EITC. The Tax Act of 2001. State EITC plans. -- Who benefits from the EITC? Data and methods. The EITC recipient population in 1996. Changes in the EITC recipient population. The impact of the EITC on the poverty rate. -- The EITC and the labor market. Labor supply and the EITC. The impact of the EITC on wage rates. -- The EITC and the family. Marriage bonuses and penalties. Marriage penalty reform in the 2001 Tax Act. Does the EITC affect marriage? -- The EITC and other antipoverty programs. The minimum wage. The welfare system. Other approaches. -- The efficiency cost of the EITC. Triest's study of an EITC expansion. Browning's study of an EITC expansion. Liebman's study of the EITC. -- EITC compliance issues. The EITC error rate. New initiatives to reduce the EITC error rate -- Reforming the EITC. A proposed reform of the EITC. Our proposed EITC, the Child Tax Credit, and the income tax. Should the EITC and the Child Tax Credit be combined? Comparison with other EITC reform proposals. The EITC reform adopted in the 2001 Tax Act. Improving EITC compliance -- The EITC in the twenty-first century.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical Term Earned income tax credit
Topical Term Working poor
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Seidman, Laurence S.
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://site.ebrary.com/lib/rucke/Doc?id=10103876

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