The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2022-08-01 DOI:10.1086/720614

Maggie R. Jones, James P. Ziliak

引用次数: 9

Abstract

We reassess the antipoverty effects of the earned income tax credit (EITC) using unique data linking the Current Population Survey (CPS) Annual Social and Economic Supplement to Internal Revenue Service (IRS) data for the same individuals spanning tax years 2005–2016. We compare EITC benefits from standard simulators to administrative EITC payments and find that the antipoverty estimates of the EITC are countercyclical in terms of number of recipients, with roughly four million people of all ages and 1.9 million children lifted from after-tax poverty in a typical year. We outline how researchers using public data can address discrepancies between survey estimates of the EITC and administrative tax records.

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EITC的反贫困影响:来自调查和行政税收记录的新估计

我们使用将当前人口调查(CPS)年度社会和经济补充资料与美国国税局(IRS)数据联系起来的独特数据，对2005-2016纳税年度同一个人的劳动所得税抵免(EITC)的反贫困效果进行了重新评估。我们将标准模拟器的EITC收益与行政EITC支付进行了比较，发现EITC的反贫困估计在接受者数量上是反周期的，在一个典型的年份里，大约有400万各个年龄段的人和190万儿童摆脱了税后贫困。我们概述了研究人员如何使用公共数据来解决调查估计的EITC和行政税收记录之间的差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.