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
Journal Article

Upward Mobility and State-Level EITCs Evaluating California’s Earned Income Tax Credit

Kim S. Rueben, Frank Sammartino, Kirk J. Stark
September 14, 2017
Download PDFPrint
Share

Primary tasks

  • Overview(active tab)
  • Full Report

Abstract

California’s new EITC provides an opportunity to consider whether
or not the design characteristics of the federal EITC, which most
states have simply replicated, should be reconsidered—either by
states acting on their own or perhaps by the federal government itself
through modifications of the federal credit. Our analysis highlights
the various trade-offs inherent in alternative credit designs and shows
that by specifying different parameters states can differentially affect
specific groups of taxpayers.
This article was originally published in the New York University School of Law
Tax Law Review.

Research Area

Individual Taxes Earned income tax credit (EITC) State and Local Issues State and local taxes
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

  • Kim S. Rueben
    Sol Price Fellow
  • Frank Sammartino
    Senior Fellow
  • Kirk J. Stark
Brief

Understanding the Maze of Recent Child and Work Incentive Proposals

Elaine Maag, Nikhita Airi
June 1, 2020
  • Donate Today
  • Topics
  • TaxVox Blog
  • Research & Commentary
  • Laws & Proposals
  • Model Estimates
  • Statistics
  • Privacy Policy
  • Newsletters
Twitter
Facebook
  • © Urban Institute, Brookings Institution, and individual authors, 2020.