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Who Are the Ineligible EITC Recipients?

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  • Liebman, Jeffrey B.

Abstract

The IRS estimates that more than 20 percent of Earned Income Tax Credit (EITC) payments are made in error. By matching the Current Population Survey (CPS) to tax return data, this paper finds that a large portion of the overpayments went to families with children. Depending on the exact measure used, only 11 to 13 percent of EITC recipients lacked children in their household at the time they received the EITC. While some of these erroneous payments to households with children are received by households with incomes above EITC eligibility levels, many of these ineligible families with children are likely to be quite similar to eligible EITC families.

Suggested Citation

  • Liebman, Jeffrey B., 2000. "Who Are the Ineligible EITC Recipients?," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1165-1186, December.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:4:p:1165-86
    DOI: 10.17310/ntj.2000.4S1.06
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    References listed on IDEAS

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    1. Vousden, Neil, 1993. "The political economy of tax reform - NBER East Asia seminar on economics, volume I : Takatoshi Ito and Anne 0. Krueger (eds.), National Bureau of Economic Research (University of Chicago Press), 1992," Journal of Asian Economics, Elsevier, vol. 4(2), pages 431-435.
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    Cited by:

    1. Wu, Ximing & Perloff, Jeffrey M. & Golan, Amos, 2002. "Effects of Government Policies on Income Distribution and Welfare," Department of Agricultural & Resource Economics, UC Berkeley, Working Paper Series qt74r4h1fc, Department of Agricultural & Resource Economics, UC Berkeley.
    2. Merve Cebi & Stephen A. Woodbury, 2014. "Health Insurance Tax Credits, The Earned Income Tax Credit, And Health Insurance Coverage Of Single Mothers," Health Economics, John Wiley & Sons, Ltd., vol. 23(5), pages 501-515, May.
    3. Sara LaLumia & James Sallee, 2013. "The value of honesty: empirical estimates from the case of the missing children," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(2), pages 192-224, April.
    4. Jacob Bastian, 2020. "The Rise of Working Mothers and the 1975 Earned Income Tax Credit," American Economic Journal: Economic Policy, American Economic Association, vol. 12(3), pages 44-75, August.
    5. Alan Gelb & Julia Clark, 2013. "Identification for Development: The Biometrics Revolution," Working Papers id:5248, eSocialSciences.
    6. Elira Kuka, 2014. "EITC and the Self-employed," Public Finance Review, , vol. 42(6), pages 691-719, November.
    7. LaLumia, Sara, 2009. "The Earned Income Tax Credit and Reported Self-Employment Income," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(2), pages 191-217, June.
    8. Kopczuk, Wojciech & Pop-Eleches, Cristian, 2007. "Electronic filing, tax preparers and participation in the Earned Income Tax Credit," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1351-1367, August.
    9. Maggie R. Jones & Amy B. O’Hara, 2016. "Do Doubled-Up Families Minimize Household-Level Tax Burden?," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 613-640, September.
    10. Maggie R. Jones, 2017. "Tax Preparers, Refund Anticipation Products, and EITC Noncompliance," CARRA Working Papers 2017-10, Center for Economic Studies, U.S. Census Bureau.
    11. Alan Gelb and Julia Clark, 2013. "Identification for Development:The Biometrics Revolution," Working Papers 315, Center for Global Development.
    12. Chris M. Herbst, 2008. "Do social policy reforms have different impacts on employment and welfare use as economic conditions change?," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 27(4), pages 867-894.

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