The path to earned income tax credit participation: Are community coalitions beneficial?

摘要

The Earned Income Tax Credit (EITC), enacted in 1975, provides a refundable tax credit for low-income working families. Originally intended to ease the burden of Social Security and Medicare taxes, and provide an incentive to work, the credit has been modified many times since its inception. The credit now provides a substantial benefit to many individuals and families. Using a comparative design approach, Internal Revenue Service tax return data were examined to evaluate the short-term effects of educational outreach efforts on EITC claims. Cities with increased participation in the EITC have a strong coalition with three factors in common: funding from diverse sources, a paid staff, and a single lead agency with a strong, charismatic leader.