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
4 - Importing Ideas
Case Studies in Design and Administrability
Published online by Cambridge University Press: 24 July 2019
- 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
Chapter 4 delivers a comparative perspective. The United States served as a model for many other countries to adopt earnings-based family tax credits, and this chapter seeks to borrow ideas back by examining how New Zealand and Canada administer similar credits. The chapter provides an overview of New Zealand’s Working for Families Tax Credits and Canada’s Working Income Tax Benefit and Canada Child Benefit. It describes the mechanics of each, explores critiques raised by domestic scholars, and draws takeaways for the United States. While acknowledging that there are cultural differences and conceding that no design is perfect, this chapter sets the stage for a reimagination of how the United States delivers its antipoverty benefits to working families.
- Type
- Chapter
- Information
- Tax Credits for the Working PoorA Call for Reform, pp. 83 - 110Publisher: Cambridge University PressPrint publication year: 2019