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Who Are the Ineligible EITC Recipients?

  • Liebman, Jeffrey B.
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    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.

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    File URL: http://www.ntanet.org/NTJ/53/4/ntj-v53n04p1165-86-who-are-ineligible-eitc.pdf
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    File URL: http://www.ntanet.org/NTJ/53/4/ntj-v53n04p1165-86-who-are-ineligible-eitc.html
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    Article provided by National Tax Association in its journal National Tax Journal.

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

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    Handle: RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1165-86
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    1. N. Eissa & H. W. Hoynes, . "The Earned Income Tax Credit and the Labor Supply of Married Couples," Institute for Research on Poverty Discussion Papers 1194-99, University of Wisconsin Institute for Research on Poverty.
    2. Bruce D. Meyer & Dan T. Rosenbaum, 1998. "Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers," JCPR Working Papers 32, Northwestern University/University of Chicago Joint Center for Poverty Research.
    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.
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