Do state earned income tax credits increase participation in the federal EITC? David Neumark and Katherine E. Williams
By: Neumark, David
.
Contributor(s): Williams, Katherine E.
Material type: 
ArticlePublisher: 2020Subject(s): RENDIMIENTOS DE TRABAJO | IMPUESTOS | GASTOS FISCALES | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Public Finance Review v. 48, n. 5, September 2020, p. 579-626Summary: In recent years, many states and some local governments implemented or expanded their own supplemental earned income tax credits (EITCs). The expansion of state EITCs may have stemmed in large part from wanting to provide a more generous program than the federal program because state EITCs increase transfer payments to low-income recipients who qualify. However, state and local governments can also benefit from maximizing participation of their constituents in the federal EITC, and there are several
reasons why state or local EITCs could increase participation in the federal EITC program. We find some evidence suggesting that state EITCs may increase federal EITC program participation among low-skilled single filers with children.
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In recent years, many states and some local governments implemented or expanded their own supplemental earned income tax credits (EITCs). The expansion of state EITCs may have stemmed in large part from wanting to provide a more generous program than the federal program because state EITCs increase transfer payments to low-income recipients who qualify. However, state and local governments can also benefit from maximizing participation of their constituents in the federal EITC, and there are several
reasons why state or local EITCs could increase participation in the federal EITC program. We find some evidence suggesting that state EITCs may increase federal EITC program participation among low-skilled single filers with children.
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