Earned Income Tax Credit (EITC) An Overview

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Families.

Income tax.

Legislative histories.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2004

Summary:

Provides overview of the earned income tax credit (EITC), including eligibility, credit calculations, participation, characteristics of tax year 2001 EITC tax returns, and EITC interaction with other Federal tax credits, means-tested programs, and State EITC provisions. Discusses EITC policy issues, including whether EITC provides work incentives, possible imposition of marriage penalty on single low income parents choosing to marry, and anti-poverty program effectiveness. Examines issues regarding compliance with the EITC provisions and use of paid tax preparers by EITC recipients; and reviews National Taxpayer Advocate report on EITC problems, legislative history of EITC since 1972, and parameters of EITC calculations since tax year 1975. Includes tables and graphs

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress Congressional Research Service Earned Income Tax Credit (EITC)

Publisher Number:

CRS-2004-DSP-0262

Access Restriction:

Restricted for use by site license