THE EARNED INCOME TAX CREDIT AND SOME FUNDAMENTAL INSTITUTIONAL DILEMMAS OF TAX-TRANSFER INTEGRATION
نویسندگان
چکیده
منابع مشابه
The Earned Income Tax Credit and Reported Self-Employment Income
The Earned Income Tax Credit subsidizes earnings from both the wage sector and the self-employment sector. This paper uses tax return data to investigate how the EITC affects the reporting of self-employment income to the IRS. A difference-in-difference strategy is used, considering three expansions in the EITC and comparing changes across filers with and without children. The expansions are pr...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 1994
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41789095