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The Earned Income Tax Credit
Abstract
The Earned Income Tax Credit (EITC) has been one of the fastest-growing means-tested programs in the country. It provides a refundable tax credit to families with earnings that can be as high as $3,800 a year (1999). This chapter is organized as follows. Section 3.2 reviews the political history of the EITC, its rules, and its goals, and provides a broad set of program statistics that summarize its growth and coverage. Section 3.3 provides EITC program statistics. Section 3.4 outlines the conceptual underpinnings of much of this recent work and discusses EITC participation and compliance, its effects on labor force participation and hours of work, marriage and fertility, skill formation, and consumption. Section 3.5 reviews the evidence to date on these behavioral issues. The final sections briefly discuss EITC-related policy debates; highlight what, if any, critical economic issues underlie these debates; and identify issues on which future research is needed.
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Citations
Cited by
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A unified welfare analysis of government policies.
Hendren, N., & Sprung-Keyser, B. (2020) · The Quarterly Journal of Economics · doi:10.1093/qje/qjaa006 · Cited by 571
Effects of Prenatal Poverty on Infant Health: State Earned Income Tax Credits and Birth Weight
Strully, K. W., Rehkopf, D. H., & Xuan, Z. (2010) · American Sociological Review · doi:10.1177/0003122410374086 · Cited by 255
Koebel, K., & Schirle, T. (2016) · Canadian Public Policy · doi:10.3138/cpp.2015-049 · Cited by 34
Earned income tax credit and crime
Lenhart, O. (2021) · Contemporary Economic Policy · doi:10.1111/coep.12522 · Cited by 14
Metadata
- Authors
- Hotz, V. J., & Scholz, J. K.
- Venue
- Means-Tested Transfer Programs in the United States
- Publisher
- University of Chicago Press
- Published
- 2003
- Pages
- 141-198
- OpenAlex
- W4308252635
- Cited by
- 289
- References
- 0
- FWCI
- 51.20
- Type
- book chapter
- Language
- en
- Open access
- closed
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- Hotz, V. J., & Scholz, J. K. (2003). The Earned Income Tax Credit. Means-Tested Transfer Programs in the United States. https://doi.org/10.7208/chicago/9780226533575.003.0004
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