Can administrative data on child support be used to improve the EITC? Evidence from Wisconsin
Journal Article (Journal Article)
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.
Full Text
Duke Authors
Cited Authors
- Hotz, VJ; Scholz, JK
Published Date
- January 1, 2008
Published In
Volume / Issue
- 61 / 2
Start / End Page
- 189 - 203
International Standard Serial Number (ISSN)
- 0028-0283
Digital Object Identifier (DOI)
- 10.17310/ntj.2008.2.02
Citation Source
- Scopus