Reports

EIC Reports by the Center on Budget and Policy Priorities.  Click here to view all EIC publications by CBPP.

The Brookings Institution Earned Income Tax Credit Series has released several reports on EIC claims. The website also provides data on EIC and CTC claims by zip code, for tax years 1997 through 2004.

Exploring United Way Engagement in EITC Campaigns: A Report to the Field, United Way of America. This report details the contributions of local United Ways that promote and advance the EIC. It explains why United Ways participate in EIC campaigns, discusses the link between the EIC and asset building initiatives, and describes the various levels of engagement by United Ways. The report concludes with suggestions for United Ways interested in participating in a local EIC campaign. To receive a pdf copy of this report email Laura Scherler.   

EITC Eligibility, Participation, and Compliance Rates for AFDC Households: Evidence from the California Caseload, Carolyn J. Hill, V. Joseph Hotz, Charles H. Mullin, John Karl Scholz.

The EITC: Expectation, Knowledge, Use, and Economic and Social Mobility, Timothy M. Smeeding, Katherin Ross Phillips, and Michael O’Connor. Survey of low-income taxpayers expected use of EITC refunds for both immediate needs and future family needs.

The Earned Income Tax Credit: Participation, Compliance and Anti-poverty Effectiveness, John Karl Scholz. This is the most detailed study on EITC participation rates which cites that an estimate of between 80 to 86 percent of those eligible for the EITC claim it.

Hispanic Families and the Earned Income Tax Credit, National Council of La Raza. This report calls the EIC “the most effective and efficient anti-poverty program for Hispanic Americans. “The report outlines the importance of the EIC to Hispanics and offers suggestions for improving the credit for Hispanics and other low-wage workers. Contact Magdalena Lezama at (202) 785-1670 for additional information or visit www.nclr.org/content/publications/detail/1397/ and register at the NCLR web site to download a copy of the article for free.

One Step Forward, One Step Back: Progress Seen in Efforts Against High-Priced Refund Anticipation Loans, but Even More Abusive Products Introduced, Consumer Federation of America and the National Consumer Law Center (NCLC). This is a 2007 report on refund anticipation loans. Other publications about RALs and other tax refund products can be found on the RALs page of the NCLC website: www.nclc.org/initiatives/refund_anticipation/.

Screening Tools to Help Working Families Access Public Benefits, National League of Cities’ Institute for Youth, Education, and Families. This guide provides an overview of the advantages and disadvantages of different multi-benefit screening tools, and factors to consider when selecting one for national or local use.

Tax Preparation Services For Lower-Income Filers: A Glass Half Full, Or Half Empty? Michael O’Connor.  

Untapped Potential: State Earned Income Credits and Child Poverty Reduction, National Center for Children in Poverty.

Who Knows About the Earned Income Tax Credit? The Urban Institute. This report presents the findings of a survey of low-income families’ knowledge about the EIC. A major finding was that low-income Hispanic parents are much less likely than low-income non-Hispanic parents to know about the EIC. In addition, former TANF participants are much more likely to know about the EIC than current TANF participants. These knowledge differences are related to differences in the rates of receiving the credit. Contact: Katherine Ross Phillips at (202) 261-5709 for additional information.

Resources

AARP’s Tax-Aide provides free tax preparation services for seniors and also to low-income families. The website includes a directory of Tax-Aide sites that is searchable by zip code. 

The Federal Deposit Insurance Corporation’s (FDIC) Money Smart Financial Education

Curriculum. This financial education program for adults can be used by banks, community-based organizations and government agencies.  This curriculum includes information about free tax preparation, the EIC, CTC and other tax credits for low- and moderate-income families.  Money Smart is available in English, Spanish, Chinese, Korean, Vietnamese and Russian.

The State EITC Online Resource Center provides research and resources about state EICs and efforts to enact the credit in particular states.

Teleduction, an independent production company based in Wilmington, Delaware, can customize a package of four 30-second PSAs about free tax preparation and the EIC (two for television and two for radio in English and Spanish) for Outreach Campaigns anywhere across the country.  These commercials have been used by several Outreach Campaigns, including the Delaware EIC Outreach Campaign.  To view samples of the PSAs and to place an order visit www.teleduction.com/tax.htm or call (302) 429-0303.  For more information about how the Delaware Campaign used the commercials contact: Mary Dupont, the Nehemiah gateway Community Development Corporation, 302-655-0803 or mary@marydupont.com.