http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Provides overview of the earned income tax credit (EITC), including eligibility, credit calculations, participation, characteristics of tax year 2004 EITC tax returns, and EITC interaction with other Federal tax credits, means-tested programs, and State EITC provisions. Discusses EITC policy issues, including whether EITC provides work incentives, possible imposition of marriage penalty on single low income parents choosing to marry, and anti-poverty program effectiveness. Examines issue regarding compliance with EITC provisions, and reviews National Taxpayer Advocate report on EITC problems, legislative history of EITC since 1972, and parameters of EITC calculations since tax year 1975. Includes tables and graphs.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.