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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

The War on Poverty Moves to the Tax Code

In 1975, the federal income tax code joined the "War on Poverty" with the enactment of the earned income tax credit (EITC). Today, tax credits form some of the largest and most effective anti-poverty programs in the US. In 2012, the Census Bureau estimated that tax credits cut poverty (under a...

January 7, 2014
Leonard E. BurmanElaine Maag
Research report
Individual Taxes

Research Required for the EITC Precertification Procedure

On June 13, 2003, the IRS requested public comments on a proposed EITC procedure. The goal of this new EITC procedure, known as precertification, is to reduce EITC error rates by individuals who are ineligible. Because a variety of questions have been raised about this procedure, and also...

July 14, 2003
C. Eugene Steuerle

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