Skip to main content
  • Experts
  • Events
  • Briefing Book
  • Resources
  • About
  • Contact
  • Support
  • Fiscal Facts
Twitter
Facebook
Logo Site
  • Topics
    • Individual Taxes
    • Business Taxes
    • Federal Budget and Economy
    • State and Local Issues
    • Campaigns, Proposals, and Reforms
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Features
Research report

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

Elaine Maag, Donald Marron, Erin Huffer
June 10, 2019
Download PDFPrint
Share

Primary tasks

  • Overview(active tab)
  • Full Report
  • Media Mentions

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)
To reuse content from the Tax Policy Center, visit copyright.com, search for the publications, choose from a list of licenses, and complete the transaction.

Meet the Experts

  • Elaine Maag
    Senior Fellow, Research
  • Donald Marron
    Institute Fellow
  • Erin Huffer
    Research Assistant
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
  • Donate Today
  • Topics
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Privacy Policy
  • Newsletters
Twitter
Facebook
  • © Urban Institute, Brookings Institution, and individual authors, 2022.