REDISTRIBUTION AND TAX EXPENDITURES: THE EARNED INCOME TAX CREDIT

descriptionPublicationkeyboard_double_arrow_right Article , Preprint 02 Jun 2011 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 64, pages 689-729 (issn: 0028-0283, eissn: 1944-7477,

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Authors: Nada Eissa; Hilary Hoynes;

doi: 10.17310/ntj.2011.2s.10

REDISTRIBUTION AND TAX EXPENDITURES: THE EARNED INCOME TAX CREDIT

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Abstract

This paper examines the distributional and behavioral effects of the Earned Income Tax Credit (EITC). We chart the growth of the program over time, and argue that several expansions show that real responses to taxes are important. We use tax data to show the distribution of benefits by income and family size, and examine the impacts of hypothetical reforms to the credit. Finally, we calculate the efficiency effects of marginal changes to EITC parameters.

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Keywords

jel: jel:H2

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