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Research report

Redesigning the EITC: Issues in Design, Eligibility, Delivery, and Administration

Elaine Maag, Donald Marron, Erin Huffer
June 10, 2019
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Abstract

The earned income tax credit provides substantial assistance to low- and moderate-income workers. Benefits tilt heavily to families with children. Prompted in part by the success of the credit and in part by shortcomings in the credit, policymakers, advocates, and analysts have offered up reform proposals. In this report, we describe the credit’s current effects and then analyze the credit’s basic elements (its eligibility requirements, design, timing, administration, and effects on other programs including State EITCs and transfer programs) to help guide thinking on these potential reforms.

Research Area

Campaigns, Proposals, and Reforms Individual Taxes Child tax credit (CTC)/Child and dependent care tax credit (CDCTC) Earned income tax credit (EITC) Low-income households Marriage penalties and bonuses Tax credits (individual)
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Meet the Experts

  • Elaine Maag
    Principal Research Associate
  • Donald Marron
    Institute Fellow
  • Erin Huffer
    Research Assistant
Brief

Understanding the Maze of Recent Child and Work Incentive Proposals

Elaine Maag, Nikhita Airi
June 1, 2020
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