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Books > Social sciences > Sociology, social studies > Social welfare & social services > Welfare & benefit systems
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Tax Credits for the Working Poor - A Call for Reform (Paperback)
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Tax Credits for the Working Poor - A Call for Reform (Paperback)
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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.
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