Dowd, Tim; Horowitz, John B. - In: Public Finance Review 39 (2011) 5, pp. 619-652
The authors use a unique data set of federal tax returns to analyze usage and participation patterns of the Earned Income Tax Credit (EITC) over the period 1989-2006. The authors find that most EITC recipients claimed the EITC for short periods, 61% for 1 or 2 years. Over the period examined,...
