000			01721nab a2200301 c 4500
999			_c140891 _d140891
003			ES-MaIEF
005			20230613184159.0
007			ta
008			190712s2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967368 _aCranor, Taylor
245		0	_aDoes informing employees about tax benefits increase take-up? _bevidence from EITC notification laws _c Taylor Cranor, Jacob Goldin and Sarah Kotb
260			_c2019
500			_aResumen.
504			_aBibliografía.
520			_aIncomplete take-up of the Earned Income Tax Credit (EITC) is a source of persistent policy concern, with an estimated one-fifth of eligible households failing to claim the credit. To promote take-up, a growing number of jurisdictions require employers to provide EITC information to employees. We study the effect of these requirements, linking state and time variation in the adoption of the notification laws to administrative tax data. Our preferred specification yields precise null effects on EITC claiming, filing behavior, and labor force participation. The results cast doubt on the effectiveness of the notice requirements as implemented and suggest further research into other avenues for increasing tax benefit take-up.
650		4	_947460 _aIMPUESTOS
650		4	_948256 _aRENDIMIENTOS DE TRABAJO
650		4	_947884 _aTRABAJADORES
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650			_aESTADOS UNIDOS _942888
700	1		_964142 _aGoldin, Jacob
700	1		_967369 _aKotb, Sarah
773	0		_9160685 _oOP 233/2019/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 72, n. 2, June 2019, p. 397-434
942			_cART