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EITC Noncompliance: The Determinants of the Misreporting of Children

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  • McCubbin, Janet
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    Abstract

    Internal Revenue Service data indicate that $4.4 billion in excess EITC was claimed for tax year 1994, largely due to violations of the qualifying child eligibility criteria. I find that the probability of misreporting a child is increasing in the size of the EITC and tax benefit. The estimated effect of the EITC on noncompliance is statistically significant, but modest in size. Reducing the size and scope of the EITC could improve compliance somewhat, but it would also reduce benefits to compliant taxpayers. Efforts to reduce the frequency of unintentional errors and enhance the effectiveness of enforcement activities might bring about greater improvements in EITC error rates, at a lower cost to compliant taxpayers.

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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 53 (2000)
    Issue (Month): n. 4 (December)
    Pages: 1135-64

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    Handle: RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1135-64

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    Cited by:
    1. Sara LaLumia & James Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," Department of Economics Working Papers 2011-05, Department of Economics, Williams College.
    2. Chris Herbst, 2011. "The Impact of the Earned Income Tax Credit on Marriage and Divorce: Evidence from Flow Data," Population Research and Policy Review, Springer, vol. 30(1), pages 101-128, February.
    3. Kopczuk, Wojciech & Pop-Eleches, Cristian, 2007. "Electronic filing, tax preparers and participation in the Earned Income Tax Credit," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1351-1367, August.
    4. Saul D. Hoffman, 2003. "The EITC Marriage Tax and EITC Reform," Working Papers 03-01, University of Delaware, Department of Economics.
    5. Sara LaLumia & James M. Sallee & Nicholas Turner, 2013. "New Evidence on Taxes and the Timing of Birth," NBER Working Papers 19283, National Bureau of Economic Research, Inc.
    6. Samara Potter Gunter, 2010. "State Earned Income Tax Credits and Participation in Regular and Informal Work," Working Papers 1298, Princeton University, Woodrow Wilson School of Public and International Affairs, Center for Research on Child Wellbeing..
    7. Emmanuel Saez, 2010. "Do Taxpayers Bunch at Kink Points?," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 180-212, August.
    8. Gunter, Samara, 2013. "State Earned Income Tax Credits And Participation In Regular And Informal Work," National Tax Journal, National Tax Association, vol. 66(1), pages 33-62, March.

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