기사
Can Administrative Data on Child Support Be Used to Improve the EITC? Evidence from Wisconsin /
- 개인저자
- Hotz, V. Joseph ;, Scholz, John Karl
- 수록페이지
- 189-204 p.
- 발행일자
- 2008.06.24
- 출판사
- National Tax Association
초록
[영문]We examine EITC compliance using a unique dataset combining income tax returns, Unemployment Insurance data, state child support data, and data collected by hand from Wisconsin courthouses. A substantial number of EITC claims are made by adults listed as the court?ordered payor or by adults not identified in child support data. Simple calculations extrapolating Wisconsin’s experience to the rest of the country suggest that as much as