IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v61y2008i2p189-203.html
   My bibliography  Save this article

Can Administrative Data on Child Support Be Used to Improve the EITC? Evidence From Wisconsin

Author

Listed:
  • Hotz, V. Joseph
  • Scholz, John Karl

Abstract

We examine EITC compliance using a unique dataset combining income tax returns, Unemployment Insurance data, state child support data, and data collected by hand from Wisconsin courthouses. A substantial number of EITC claims are made by adults listed as the court–ordered payor or by adults not identified in child support data. Simple calculations extrapolating Wisconsin’s experience to the rest of the country suggest that as much as $1.7 billion of noncompliant EITC claims could possibly be identified. We conclude that the child support case registry can be an effective tool for identifying a subset of inappropriate EITC claims prior to payment.

Suggested Citation

  • Hotz, V. Joseph & Scholz, John Karl, 2008. "Can Administrative Data on Child Support Be Used to Improve the EITC? Evidence From Wisconsin," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 189-203, June.
    • Handle: RePEc:ntj:journl:v:61:y:2008:i:2:p:189-203
    DOI: 10.17310/ntj.2008.2.02
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2008.2.02
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2008.2.02
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2008.2.02?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:pri:cepsud:232rosen is not listed on IDEAS
    2. Michael Geruso & Harvey S. Rosen, 2013. "Fraud in the Workplace? Evidence from a Dependent Verification Program," NBER Working Papers 18947, National Bureau of Economic Research, Inc.
    3. Michael Geruso & Harvey S. Rosen, 2013. "Fraud in the Workplace? Evidence from a Dependent Verification Program," Working Papers 1449, Princeton University, Department of Economics, Center for Economic Policy Studies..
    4. John Karl Scholz, 2010. "The Earned Income Tax Credit and the U.S. Low-Wage Labor Market," ESRI Discussion paper series 237, Economic and Social Research Institute (ESRI).
    5. John Dagsvik & Zhiyang Jia & Kristian Orsini & Guy Camp, 2011. "Subsidies on low-skilled workers’ social security contributions: the case of Belgium," Empirical Economics, Springer, vol. 40(3), pages 779-806, May.
    6. Michael Geruso & Harvey S. Rosen, 2013. "Fraud in the Workplace? Evidence from a Dependent Verification Program," NBER Working Papers 18947, National Bureau of Economic Research, Inc.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:61:y:2008:i:2:p:189-203. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.