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Activity Number:
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408
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Type:
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Topic Contributed
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Date/Time:
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Wednesday, August 9, 2006 : 10:30 AM to 12:20 PM
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Sponsor:
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Section on Government Statistics
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| Abstract - #306592 |
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Title:
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Longitudinal Analysis of the Earned Income Tax Credit
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Author(s):
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Karen Masken*+
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Companies:
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Internal Revenue Service
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Address:
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1111 Constitution Ave. NW, Washington, DC, 20024,
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Keywords:
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Abstract:
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While it is known that there is significant turnover in EITC claimants from one year to the next, the reasons for this are not understood. To better understand why taxpayers move in and out of the EITC population, the Office of Research is conducting a nine-year longitudinal study. In addition to tracking taxpayers who claimed EITC in at least one of the last nine years, the study will track the children claimed. This paper presents the analysis of taxpayer patterns in claiming EITC during the study period and the pattern of who is claiming the child for the same period. In addition to looking at the patterns, the study attempts to use administrative data to identify reasons why taxpayers move in and out of the EITC population and why children are claimed by different taxpayers from one year to the next.
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- The address information is for the authors that have a + after their name.
- Authors who are presenting talks have a * after their name.
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