penalties in the EITC. The testimony discusses policy options including a two-earner deduction or credit …

The Earned Income Tax Credit (EITC) is the single most important transfer program in place in the United States. An … aspect of the EITC that has received little attention thus far is its role as a public insurance program. Yet, the structure … of the EITC necessarily protects its primary class of recipients, unskilled single mothers, against major risks they face …

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 …

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 …

Surrounded by bipartisan consent, earned income tax credits for the working poor have, in the past decades, been …, vulnerability to criticism as well as policy configurations may differ substantially. Ethical justifications of earned income tax … earned income tax credits for the working poor, the article discusses the implications for both the defense and the design of …

We review research on the Earned Income Tax Credit (EITC), focusing on work appearing since the Hotz and Scholz (2003 … EITC imputations in the Current Population Survey. We discuss proposals for reform, including a more generous childless … credit, and argue that the EITC may be complementary to the minimum wage, rather than an alternative …