Redistribution and Tax Expenditures: The Earned Income Tax Credit
Hoynes, Hilary. Redistribution and Tax Expenditures: The Earned Income Tax Credit (with Nada Eissa). National Tax Journal, June 2011, 64 (2, Part 2), 689-730.
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 beneﬁ ts by income and family size, and examine the impacts of hypothetical reforms to the credit. Finally, we calculate the efﬁ ciency effects of marginal changes to EITC parameters
NTJ Published Version (620KB)