02631nam a22003254a 4500001001200000003000800012006001900020007001500039008004100054020003500095020004000130040002100170035002100191043001200212050002800224082001900252100002900271245012500300260007800425300002500503504006400528505128600592533015201878650004502030650003302075655002902108700002502137710001702162856012602179ebr10103876CaPaEBRm        u        cr cn|||||||||020829s2003    miua    sb    001 0 eng    z0880992530 (pbk. : alk. paper)  z0880992549 (hardcover : alk. paper)  aCaPaEBRcCaPaEBR  a(OCoLC)228120958  an-us---14aHJ4653.C73bH624 2003eb04a336.24/2162211 aHoffman, Saul D.,d1949-10aHelping working familiesh[electronic resource] :bthe earned income tax credit /cSaul D. Hoffman, Laurence S. Seidman.  aKalamazoo, Mich. :bW.E. Upjohn Institute for Employment Research,c2003.  axiii, 245 p. :bill.  aIncludes bibliographical references (p. 229-235) and index.0 aAn 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.  aElectronic reproduction.bPalo Alto, Calif. :cebrary,d2013.nAvailable via World Wide Web.nAccess may be limited to ebrary affiliated libraries. 0aEarned income tax creditzUnited States. 0aWorking poorzUnited States. 7aElectronic books.2local1 aSeidman, Laurence S.2 aebrary, Inc.40uhttp://site.ebrary.com/lib/rucke/Doc?id=10103876zAn electronic book accessible through the World Wide Web; click to view