全球智库信息集成服务系统(G2TT): Redistribution and Tax Expenditures: The Earned Income Tax Credit

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w14307
来源ID	Working Paper 14307
	Redistribution and Tax Expenditures: The Earned Income Tax Credit
	Nada Eissa; Hilary Hoynes
发表日期	2008-09-05
出版年	2008
语种	英语
摘要	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 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 (expansions and contractions) to the credit. Finally, we calculate the efficiency effects of marginal changes to EITC parameters. Targeting the EITC to lower-income families by raising the phase-out rate generates a welfare loss for single mothers, primarily because of the disincentive to enter the labor market and not the traditional hours-of-work distortion.
主题	Public Economics ; Taxation
URL	https://www.nber.org/papers/w14307
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/571979
推荐引用方式 GB/T 7714	Nada Eissa,Hilary Hoynes. Redistribution and Tax Expenditures: The Earned Income Tax Credit. 2008.