Tax Credits for the Working Poor: A Call for Reform

ISBN-13: 9781108415057 / Angielski / Twarda / 2019 / 232 str.

Michelle Lyon Drumbl

Opis

Drumbl analyzes the effectiveness of the earned income tax credit (EITC) in the United States and offers suggestions for how it can be improved. This book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.

Recenzje

'Drumbl makes an important contribution to the EITC literature. She clearly summarizes much of the literature from diverse disciplines on the function and effectiveness of the EITC. She uses that literature to probe the problems of the EITC and to make measured and sensible proposals for reform. In doing so, she also makes important original contributions to the comparative study of government assistance programs, drawing on the experiences of two of our closest allies, Canada and New Zealand, to support her reform proposals. As such, her work should be read by policymakers and scholars from a political and ideological viewpoints for its important discussions on the problems with the EITC and sensible proposals to address those problems. If politicians institute one or more of its suggested reforms, some financial relief will come to those taxpayers who need it most.' Jonathan D. Grossberg, Journal of the American Taxation Association

Spis treści

Preface and acknowledgments; List of abbreviations; Introduction: rethinking the earned income tax credit; 1. A history of the EITC: how it began and what it has become; 2. Why the United States uses lump-sum delivery; 3. How inexpensive administration creates expensive challenges; 4. Importing ideas: case studies in design and administrability; 5. Reimagining the credit: why and how to restructure the EITC; 6. Making a case for year-round EITC delivery; 7. Protecting the anti-poverty element; 8. Beyond EITC delivery and administration: how the United States addresses poverty; Index.