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 …

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, the EITC reached approximately 50 percent of the taxpayers with … children. Finally, the authors find considerable income mobility among the EITC eligible population. Only 11 percent of those …

In this paper, I first summarize how the US Earned Income Tax Credit (EITC) operates and describe the characteristics … of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its … effects on labor supply. Next, I discuss a few policy concerns about the EITC: possible negative effects on hours of work and …

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 …

Hoffman and Seidman offer a complete assessment of the EITC in which they analyze, evaluate, summarize, and critique … the state of the program. The authors find that, overall, the EITC works well, and that it has earned its political …

In this paper, I first summarize how the US Earned Income Tax Credit (EITC) operates and describe the characteristics … of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its … effects on labor supply. Next, I discuss a few policy concerns about the EITC: possible negative effects on hours of work and …

Twenty states and several cities have adopted their own EITC programs, typically piggy-backing on the federal EITC by … offering benefits equal to some designated proportion of the federal benefits. In all but four states, the state EITC is fully … refundable, just like the Federal EITC. Using the example of Delaware, which adopted a non-refundable EITC in 2006, I show the …