Goldman School of Public Policy - University of California, Berkeley

Selected Publications

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.

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 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

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NTJ Published Version (620KB)

Slides (351KB)