Do State Earned Income Tax Credits Increase Participation in the Federal EITC?

David Neumark and Katherine E. Williams

No 27626, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: In recent years, many states and some local governments implemented or expanded their own supplemental Earned Income Tax Credits (EITCs). The expansion of state EITCs may have stemmed in large part from wanting to provide a more generous program than the federal program, because state EITCs increase transfer payments to low-income recipients who qualify. However, state and local governments can also benefit from maximizing participation of their constituents in the federal EITC, and there are several reasons why state or local EITCs could increase participation in the federal EITC program. We find some evidence suggesting that state EITCs may increase federal EITC program participation among low-skilled single filers with children.

JEL-codes: H24 H71 (search for similar items in EconPapers)
Date: 2020-07
New Economics Papers: this item is included in nep-pbe and nep-pub
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Published as David Neumark & Katherine E. Williams, 2020. "Do State Earned Income Tax Credits Increase Participation in the Federal EITC?," Public Finance Review, vol 48(5), pages 579-626.

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Journal Article: Do State Earned Income Tax Credits Increase Participation in the Federal EITC? (2020)
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