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Beyond polemics: Poverty, taxes, and noncompliance eJournal of Tax Research (2016)
The earned income tax credit (EITC) is perhaps the most significant refundable credit in the U.S. tax system. Designed as an anti-poverty program, it is a social benefit administered by the Internal Revenue Service (IRS). ...
Joint Winners, Separate Losers: Proposals to Ease the Sting for Married Taxpayers Filing Separately Florida Tax Review (2016)
A taxpayer who is “considered as married” according to the Internal Revenue Code’s definition must file either a joint income tax return or an individual return using the “married filing separately” filing status. Those married ...
Those Who Know, Those Who Don't, and Those Who Know Better: Balancing Complexity, Sophistication, and Accuracy on Tax Returns Pittsburgh Tax Review (2013)
Refundable credits, particularly the earned income tax credit (EITC) and the child tax credit, serve an important anti-poverty measure for low-income taxpayers. Annually, millions of taxpayers who do not owe any federal income tax must ...