Introduction : rethinking the earned income tax credit -- A history of the EIT C: how it began and what it has become -- Why the United States uses lump-sum delivery -- How inexpensive administration creates expensive challenges -- Importing ideas : case studies in design and administrability -- Reimagining the credit : why and how to restructure the EITC -- Making a case for year-round EITC delivery -- Protecting the anti-poverty element -- Beyond EITC delivery and administration : how the United States addresses poverty.
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"The United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code"--