Tax credits for the working poor : a call for reform / Michelle Lyon Drumbl.

Format:

Book

Author/Creator:

Drumbl, Michelle L., author.

Language:

English

Subjects (All):

Earned income tax credit--United States.

Earned income tax credit.

United States.

Taxation--Law and legislation--United States.

Taxation.

Taxation--Law and legislation.

Physical Description:

1 online resource (xii, 222 pages) : digital, PDF file(s)

Place of Publication:

Cambridge : Cambridge University Press, 2019.

System Details:

text file

PDF

Summary:

The United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand and Canada, have experimented with or incorporated similar credits into their tax systems. In this work, Michelle Lyon Drumbl, drawing on her extensive advocacy experience representing low-income taxpayers in EITC audits, analyzes the effectiveness of the EITC in the United States and offers suggestions for how it can be improved. This timely book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.

Notes:

Title from publisher's bibliographic system (viewed on 24 Jul 2019).

Other Format:

Print version:

ISBN:

9781108227407

Access Restriction:

Restricted for use by site license.