We examine EITC compliance using a unique dataset combining income tax returns, Unemployment Insurance data, state child support data, and data collected by hand from Wisconsin courthouses. A substantial number of EITC claims are made by adults listed as the court–ordered payor or by adults...

Examines participation levels of persons eligible to receive the earned income credit, and analyzes how the 1993 tax act (which increases benefits) will increase participation levels.

Measures the cumulative burden of explicit and implicit taxes faced by low-income households.