the earned income tax credit Hoffman, Saul D. 1949- creator Seidman, Laurence S. ebrary, Inc text bibliography Electronic books. miu Kalamazoo, Mich W.E. Upjohn Institute for Employment Research 2003 monographic eng

electronic

electronic resource

xiii, 245 p. : ill. 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. Saul D. Hoffman, Laurence S. Seidman. Includes bibliographical references (p. 229-235) and index. Electronic reproduction. Palo Alto, Calif. : ebrary, 2013. Available via World Wide Web. Access may be limited to ebrary affiliated libraries. n-us--- Earned income tax credit United States Working poor United States HJ4653.C73 H624 2003eb 336.24/216 http://site.ebrary.com/lib/rucke/Doc?id=10103876 http://site.ebrary.com/lib/rucke/Doc?id=10103876 CaPaEBR 020829 ebr10103876