This paper examines the distributional and behavioral effects of the Earned Income Tax Credit (EITC). We chart the … (expansions and contractions) to the credit. Finally, we calculate the efficiency effects of marginal changes to EITC parameters …. Targeting the EITC to lower-income families by raising the phase-out rate generates a welfare loss for single mothers, primarily …

, state and local governments can also benefit from maximizing participation of their constituents in the federal EITC, and … there are several reasons why state or local EITCs could increase participation in the federal EITC program. We find some … evidence suggesting that state EITCs may increase federal EITC program participation among low-skilled single filers with …

We examine the labor market consequences of the Earned Income Tax Credit (EITC), comparing labor market behavior of … eligible parents in Wisconsin, which supplements the federal EITC for families with three children, to that of similar parents … in states that do not supplement the federal EITC. Data come from the 2000 Census of Population. Most previous studies …

Since its inception in 1975, the Earned Income Tax Credit (EITC) has grown into the largest, Federally-funded means …-tested cash assistance program in the United States. In this chapter, we review the political history of the EITC, its rules and … much of the recent economic research on the EITC, discussing participation in the credit and compliance with its provisions …

Over 18 million taxpayers are projected to receive the Earned Income Tax Credit (EITC) in tax year 1997, at a total … cost to the federal government of about 25 billion dollars. The EITC is refundable, so that any amount of the credit …) would increase labor force participation, but secondary earners would reduce their labor supply in response to an EITC. We …

In a series of major expansions starting in 1987, the earned income tax credit (EITC) has become a central part of the … included an expansion of the EITC, on labor force participation and hours of work. The expansion of the credit affected an … EITC on the relative labor supply outcomes of single women with and without children. We therefore compare the change in …

This paper evaluates the effects of the earned income tax credit (EITC) on poor families. Exploiting state …-level variation in EITCs, we find that the EITC helps families rise above poverty-level earnings. This occurs by inducing labor market … entry in families that initially do not have an adult in the workforce. Evidence based on the federal EITC is less …

The Earned Income Tax Credit (EITC) is the cornerstone U.S. anti-poverty program, typically lifting over 5 million … EITC contains strong incentives for non-workers to become employed. Most of the existing economics literature focuses on … federal EITC expansions in the 1980s and 1990s. This paper takes a longer view, studying all federal expansions since the …

In 2002 more than 18 million low-income individual taxpayers received the Earned Income Tax Credit (EITC). Despite its … many non-profits to address it. Most of the tax returns for EITC recipients are filed electronically by paid tax preparers … EITC. Our results are robust to accounting for other welfare, EITC and IRS reforms introduced during the same period. We …

's exposure to the federal and state Earned Income Tax Credit (EITC) during their first two decades of adulthood. We then use … measures of this exposure to estimate the long-run effects of the EITC on women's labor market outcomes - especially wages and … earnings - as mature adults. We find evidence indicating that exposure to a more generous EITC when women were unmarried and …