Can Administrative Data on Child Support Be Used to Improve the EITC? Evidence From Wisconsin

V. Joseph Hotz and John Scholz

National Tax Journal, 2008, vol. 61, issue 2, 189-203

Abstract: 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.

Date: 2008
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:61:y:2008:i:2:p:189-203

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