How Families View and Use the EITC: Advanced Payment versus Lump-sum Delivery
Updated March 25, 2001 A revised version of this paper appears as "How Families View and Use the EITC: The Case for Lump-sum Delivery." National Tax Journal 53(4) (part 2): 1107-1134. For more information see www.ntanet.org. We analyze ethnographic data on 42 families? perceptions and uses of the EITC, including the decision to use the lump sum or advance payment form. A behavioral life cycle (BLC) model lends a theoretical framework and a description of family financial situations provides context. Parents discuss and exhibit a strong preference for a lump sum combined tax refund and EITC over the credit?s advance payment option. We argue that the preference aligns with the BLC model and is rational given scarce time, money and personal energy. We conclude with implications and hypotheses for quantitative investigation of labor supply and well being issues.
To our knowledge, this item is not available for
download. To find whether it is available, there are three
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
|Date of creation:||01 Jan 2000|
|Contact details of provider:|| Postal: Harris Graduate School of Public Policy Studies, 1155 E. 60th Street Chicago, IL 60637|
Web page: http://www.jcpr.org/wp/ByDate.html
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:wop:jopovw:138. 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: (Thomas Krichel)
If references are entirely missing, you can add them using this form.