Kopczuk, Wojciech; Pop-Eleches, Cristian - National Bureau of Economic Research (NBER) - 2005
In 2002 more than 18 million low-income individual taxpayers received the Earned Income Tax Credit (EITC). Despite its size, non-participation in this program is a concern and substantial effort is devoted by the IRS, local governments and many non-profits to address it. Most of the tax returns...