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Helping Working Families: The Earned Income Tax Credit [Knyga]

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  • Formatas: Book, 245 pages
  • Išleidimo metai: 01-Jan-2003
  • Leidėjas: W. E. Upjohn Institute
  • ISBN-10: 0880992549
  • ISBN-13: 9780880992541
Kitos knygos pagal šią temą:
Helping Working Families: The Earned Income Tax CreditDidesnis paveikslėlis
  • Formatas: Book, 245 pages
  • Išleidimo metai: 01-Jan-2003
  • Leidėjas: W. E. Upjohn Institute
  • ISBN-10: 0880992549
  • ISBN-13: 9780880992541
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780880992541.html
List of Figures
ix
List of Tables
x
Acknowledgments xiii
Introduction 1(8)
An Overview of the Earned Income Tax Credit
9(26)
A History of the EITC
11(5)
Mechanics of the EITC
16(4)
The EITC, the Child Tax Credit, and the Income Tax
20(3)
Provisions of the 2001 EITC
23(7)
The Tax Act of 2001
30(1)
State EITC Plans
31(2)
Summary
33(1)
Notes
33(2)
Who Benefits from the EITC?
35(22)
Data and Methods
35(3)
The EITC Recipient Population in 1996
38(9)
Changes in the EITC Recipient Population
47(1)
The Impact of the EITC on the Poverty Rate
48(5)
Summary
53(1)
Notes
54(3)
The EITC and the Labor Market
57(26)
Labor Supply and the EITC
57(19)
The Impact of the EITC on Wage Rates
76(4)
Summary
80(1)
Notes
81(2)
The EITC and the Family
83(22)
Marriage Bonuses and Penalties
84(11)
Marriage Penalty Reform in the 2001 Tax Act
95(1)
Does the EITC Affect Marriage?
96(5)
Summary
101(1)
Notes
101(4)
The EITC and Other Antipoverty Programs
105(14)
The Minimum Wage
106(6)
The Welfare System
112(3)
Other Approaches
115(2)
Summary
117(1)
Notes
118(1)
The Efficiency Cost of the EITC
119(22)
Triest's Study of an EITC Expansion
122(7)
Browning's Study of an EITC Expansion
129(5)
Liebman's Study of the EITC
134(3)
Concluding Comments
137(1)
Notes
138(3)
EITC Compliance Issues
141(12)
The EITC Error Rate
141(9)
New Initiatives to Reduce the EITC Error Rate
150(2)
Conclusions
152(1)
Reforming the EITC
153(48)
A Proposed Reform of the EITC
153(23)
Our Proposed EITC, the Child Tax Credit, and the Income Tax
176(5)
Should the EITC and the Child Tax Credit Be Combined?
181(4)
Should the EITC, the CTC and the Dependent Exemption be Combined?
185(3)
Comparison with Other EITC Reform Proposals
188(2)
The EITC Reform Adopted in the 2001 Tax Act
190(2)
Improving EITC Compliance
192(5)
Summary
197(1)
Notes
198(3)
The EITC in the Twenty-first Century
201(4)
Appendix A: The Algebra of the Earned Income Tax Credit 205(2)
Appendix B: The Effect of the EITC on Labor Supply: An Indifference Curve and Budget Constraint Approach 207(14)
Appendix C: The Efficiency Cost of the EITC 221(4)
Appendix D: Variations on Proposed EITC Reform 225(4)
Reference List 229(8)
The Authors 237(2)
Index 239(6)
About the Institute 245