Book contents
- Tax Credits for the Working Poor
- Tax Credits for the Working Poor
- Copyright page
- Dedication
- Contents
- Preface and Acknowledgments
- Abbreviations
- Introduction
- 1 A History of the EITC
- 2 Why the United States Uses Lump-Sum Delivery
- 3 How Inexpensive Administration Creates Expensive Challenges
- 4 Importing Ideas
- 5 Reimagining the Credit
- 6 Making a Case for Year-Round EITC Delivery
- 7 Protecting the Antipoverty Element
- 8 Beyond EITC Delivery and Administration
- Index
Introduction
Rethinking the Earned Income Tax Credit
Published online by Cambridge University Press: 24 July 2019
Book contents
- Tax Credits for the Working Poor
- Tax Credits for the Working Poor
- Copyright page
- Dedication
- Contents
- Preface and Acknowledgments
- Abbreviations
- Introduction
- 1 A History of the EITC
- 2 Why the United States Uses Lump-Sum Delivery
- 3 How Inexpensive Administration Creates Expensive Challenges
- 4 Importing Ideas
- 5 Reimagining the Credit
- 6 Making a Case for Year-Round EITC Delivery
- 7 Protecting the Antipoverty Element
- 8 Beyond EITC Delivery and Administration
- Index
Summary
The Introduction explains that the EITC is a largely successful social program, but one that can be improved upon as part of a broader effort to address poverty in the United States. It provides a roadmap for the book, identifying some of the challenges taxpayers face and summarizing why the time is right for a reimagination of the EITC. It outlines potential benefits of the reimagination, such as a more coherent tax policy, a simplified structure for family benefits, a reduction in opportunities for tax return preparer fraud and tax-related identity theft, and a periodic distribution of benefits.
- Type
- Chapter
- Information
- Tax Credits for the Working PoorA Call for Reform, pp. 1 - 4Publisher: Cambridge University PressPrint publication year: 2019
- 1
- Cited by