Advanced Search
MyIDEAS: Login

Who Are the Ineligible EITC Recipients?

Contents:

Author Info

  • Liebman, Jeffrey B.
Registered author(s):

    Abstract

    The IRS estimates that more than 20 percent of Earned Income Tax Credit (EITC) payments are made in error. By matching the Current Population Survey (CPS) to tax return data, this paper finds that a large portion of the overpayments went to families with children. Depending on the exact measure used, only 11 to 13 percent of EITC recipients lacked children in their household at the time they received the EITC. While some of these erroneous payments to households with children are received by households with incomes above EITC eligibility levels, many of these ineligible families with children are likely to be quite similar to eligible EITC families.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.ntanet.org/NTJ/53/4/ntj-v53n04p1165-86-who-are-ineligible-eitc.pdf
    Download Restriction: no

    File URL: http://www.ntanet.org/NTJ/53/4/ntj-v53n04p1165-86-who-are-ineligible-eitc.html
    Download Restriction: no

    Bibliographic Info

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

    Volume (Year): 53 (2000)
    Issue (Month): n. 4 (December)
    Pages: 1165-86

    as in new window
    Handle: RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1165-86

    Contact details of provider:
    Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109
    Phone: (202)737-3325
    Fax: (202) 737-7308
    Email:
    Web page: http://www.ntanet.org/
    More information through EDIRC

    Related research

    Keywords:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Bruce D. Meyer & Dan T. Rosenbaum, 2001. "Welfare, The Earned Income Tax Credit, And The Labor Supply Of Single Mothers," The Quarterly Journal of Economics, MIT Press, vol. 116(3), pages 1063-1114, August.
    2. Eissa, Nada & Hoynes, Hilary Williamson, 1999. "The Earned Income Tax Credit and the Labor Supply of Married Couples," Department of Economics, Working Paper Series qt1024b9z8, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    3. Rebecca M. Blank & Patricia Ruggles, 1993. "When Do Women Use AFDC & Food Stamps? The Dynamics of Eligibility vs. Participation," NBER Working Papers 4429, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Sara LaLumia & James M. Sallee, 2011. "The Value of Honesty: Empirical Estimates from the Case of the Missing Children," NBER Working Papers 17247, National Bureau of Economic Research, Inc.
    2. Wu, Ximing & Perloff, Jeffrey M. & Golan, Amos, 2002. "Effects of Government Policies on Income Distribution and Welfare," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt74r4h1fc, Department of Agricultural & Resource Economics, UC Berkeley.
    3. Alan Gelb and Julia Clark, 2013. "Identification for Development:The Biometrics Revolution," Working Papers 315, Center for Global Development.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1165-86. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.