Income Mobility and the Earned Income Tax Credit

Autor:	John B. Horowitz, Tim Dowd
Rok vydání:	2011
Předmět:	Economics and Econometrics Labour economics Public Administration Income Support Safety net Earned income tax credit Economics Gross income Redistribution (cultural anthropology) Finance Term (time)
Zdroj:	Public Finance Review. 39:619-652
ISSN:	1552-7530 1091-1421
DOI:	10.1177/1091142111401008
Popis:	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, 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 claiming the EITC in 1990 and in the third decile of income were in the same decile in 2003. They also find that 20 percent of EITC claimants claim the EITC for more than 5 years.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::2a6a34d1495e23f5930e21ced34887fd https://doi.org/10.1177/1091142111401008 Zobrazit plný text záznamu