The United States introduced the earned income tax credit (EITC) in 1975, where it remains the most significant earnings-based refundable credit in the Internal Revenue Code. While the United States was the first country to use its domestic revenue system to deliver and administer social welfare benefits to lower-income individuals or families, a number of other countries, including New Zealand and Canada, have experimented with or incorporated similar credits into their tax systems. In this work, Michelle Lyon Drumbl, drawing on her extensive advocacy experience representing low-income taxpayers in EITC audits, analyzes the effectiveness of the EITC in the United States and offers suggestions for how it can be improved. This timely book should be read by anyone interested in how the EITC can be reimagined to better serve the working poor and, more generally, whether the tax system can promote social justice.

Fundamentals of Investigative Report Writing teaches readers how to precisely construct investigative reports, whether for criminal, employment-policy, or employee-performance investigations. Dedicated to helping report-writers produce valuable extrinsic documentation, the book explains how to describe "what happened and why" in clear, concise terms. Topics include writing attitude and ethics, the "always" rules of writing, tips for conducting successful interviews, techniques for writing with precision, purposes and techniques for editing and proof-reading, and how to incorporate sketches, drawings, diagrams, and other visuals. The book also addresses considerations when writing United States Constitutional- based reports, as well as strategies involved in other forms of written communication such as e-mail, business letters, memoranda, and social media. This edition features a chapter devoted to performance evaluations that helps supervisors to be accurate, state things efficiently, insure the quality of the organization, and develop the employee. Each chapter includes learning objectives, chapter summaries, specific writing assignments, and a feature story related to the chapter's content-focus. Illustrations have been carefully selected to support the written text. Thoughtfully developed to set students and instructors up for success, Fundamentals of Investigative Report Writing is ideal for technical education programs in administration of justice, criminal justice, and law enforcement and courses on investigative and police report writing and report writing for criminal justice and law enforcement professionals.