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