Loading…
“Secondary Evasion” and the Earned Income Tax Credit
This paper documents that the earned income of taxpayers claiming the earned income tax credit (EITC) tends to cluster within $800 intervals surrounding the kink points of the EITC benefit distribution. This clustering is especially strong for head of household taxpayers around the kink point of the...
Saved in:
| Published in: | The Journal of the American Taxation Association 2005-10, Vol.27 (2), p.27-55 |
|---|---|
| Main Authors: | , |
| Format: | Article |
| Language: | English |
| Subjects: | |
| Citations: | Items that cite this one |
| Online Access: | Get full text |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| cited_by | cdi_FETCH-LOGICAL-c1482-30e9ededa3a2f22f87cdfb072fe052e46d4e0a6a7b64652a3a4412208394d2d3 |
|---|---|
| cites | |
| container_end_page | 55 |
| container_issue | 2 |
| container_start_page | 27 |
| container_title | The Journal of the American Taxation Association |
| container_volume | 27 |
| creator | Schmidt, Andrew P. Werner, Edward M. |
| description | This paper documents that the earned income of taxpayers claiming the earned income tax credit (EITC) tends to cluster within $800 intervals surrounding the kink points of the EITC benefit distribution. This clustering is especially strong for head of household taxpayers around the kink point of the phase-in range and, to a lesser extent, for married filing joint taxpayers around the kink point of the phase-out range. The results from logit regression models estimated by filing status and kink point location indicate that “secondary evasion” with respect to the EITC is more associated with the characteristics of head of household taxpayers than those of married filing joint taxpayers. |
| doi_str_mv | 10.2308/jata.2005.27.2.27 |
| format | article |
| fullrecord | <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_211095402</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>924207371</sourcerecordid><originalsourceid>FETCH-LOGICAL-c1482-30e9ededa3a2f22f87cdfb072fe052e46d4e0a6a7b64652a3a4412208394d2d3</originalsourceid><addsrcrecordid>eNotkEFOwzAQRS0EEqVwAHYW-4Tx2I6dJaoKVKrEgu4tN56IVjQpdopg14PA5XoSXJXN_5unGf3H2K2AEiXY-7UffIkAukRTYo4zNhJa28KCMOdsBKK2RQ1GXrKrlNaQSSX1iNnD_ueVmr4LPn7z6adPq7477H-57wIf3ohPfewo8FnX9BviC__FJ5HCarhmF61_T3Tz32O2eJwuJs_F_OVpNnmYF41QFgsJVFOg4KXHFrG1pgntEgy2BBpJVUER-MqbZaUqjRlTSiCClbUKGOSY3Z3ObmP_saM0uHW_i13-6FAIqLUCzJA4QU3sU4rUum1cbfIgJ8Ad9bijHnfU49A4zCH_ANgmWUo</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>211095402</pqid></control><display><type>article</type><title>“Secondary Evasion” and the Earned Income Tax Credit</title><source>Business Source Ultimate</source><source>ABI/INFORM Global</source><creator>Schmidt, Andrew P. ; Werner, Edward M.</creator><creatorcontrib>Schmidt, Andrew P. ; Werner, Edward M.</creatorcontrib><description>This paper documents that the earned income of taxpayers claiming the earned income tax credit (EITC) tends to cluster within $800 intervals surrounding the kink points of the EITC benefit distribution. This clustering is especially strong for head of household taxpayers around the kink point of the phase-in range and, to a lesser extent, for married filing joint taxpayers around the kink point of the phase-out range. The results from logit regression models estimated by filing status and kink point location indicate that “secondary evasion” with respect to the EITC is more associated with the characteristics of head of household taxpayers than those of married filing joint taxpayers.</description><identifier>ISSN: 0198-9073</identifier><identifier>EISSN: 1558-8017</identifier><identifier>DOI: 10.2308/jata.2005.27.2.27</identifier><language>eng</language><publisher>Sarasota: American Accounting Association</publisher><subject>Children & youth ; Compliance ; Earned income ; Earned income tax credit ; Earnings ; Households ; Income taxes ; Prepayments ; Regression analysis ; Self employment ; Social security taxes ; Studies ; Tax credits ; Tax evasion ; Tax rates ; Taxpayers ; Wages & salaries</subject><ispartof>The Journal of the American Taxation Association, 2005-10, Vol.27 (2), p.27-55</ispartof><rights>Copyright American Accounting Association Fall 2005</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c1482-30e9ededa3a2f22f87cdfb072fe052e46d4e0a6a7b64652a3a4412208394d2d3</citedby></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktohtml>$$Uhttps://www.proquest.com/docview/211095402?pq-origsite=primo$$EHTML$$P50$$Gproquest$$H</linktohtml><link.rule.ids>314,776,780,11664,27898,27899,36034,44336</link.rule.ids></links><search><creatorcontrib>Schmidt, Andrew P.</creatorcontrib><creatorcontrib>Werner, Edward M.</creatorcontrib><title>“Secondary Evasion” and the Earned Income Tax Credit</title><title>The Journal of the American Taxation Association</title><description>This paper documents that the earned income of taxpayers claiming the earned income tax credit (EITC) tends to cluster within $800 intervals surrounding the kink points of the EITC benefit distribution. This clustering is especially strong for head of household taxpayers around the kink point of the phase-in range and, to a lesser extent, for married filing joint taxpayers around the kink point of the phase-out range. The results from logit regression models estimated by filing status and kink point location indicate that “secondary evasion” with respect to the EITC is more associated with the characteristics of head of household taxpayers than those of married filing joint taxpayers.</description><subject>Children & youth</subject><subject>Compliance</subject><subject>Earned income</subject><subject>Earned income tax credit</subject><subject>Earnings</subject><subject>Households</subject><subject>Income taxes</subject><subject>Prepayments</subject><subject>Regression analysis</subject><subject>Self employment</subject><subject>Social security taxes</subject><subject>Studies</subject><subject>Tax credits</subject><subject>Tax evasion</subject><subject>Tax rates</subject><subject>Taxpayers</subject><subject>Wages & salaries</subject><issn>0198-9073</issn><issn>1558-8017</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2005</creationdate><recordtype>article</recordtype><sourceid>M0C</sourceid><recordid>eNotkEFOwzAQRS0EEqVwAHYW-4Tx2I6dJaoKVKrEgu4tN56IVjQpdopg14PA5XoSXJXN_5unGf3H2K2AEiXY-7UffIkAukRTYo4zNhJa28KCMOdsBKK2RQ1GXrKrlNaQSSX1iNnD_ueVmr4LPn7z6adPq7477H-57wIf3ohPfewo8FnX9BviC__FJ5HCarhmF61_T3Tz32O2eJwuJs_F_OVpNnmYF41QFgsJVFOg4KXHFrG1pgntEgy2BBpJVUER-MqbZaUqjRlTSiCClbUKGOSY3Z3ObmP_saM0uHW_i13-6FAIqLUCzJA4QU3sU4rUum1cbfIgJ8Ad9bijHnfU49A4zCH_ANgmWUo</recordid><startdate>20051001</startdate><enddate>20051001</enddate><creator>Schmidt, Andrew P.</creator><creator>Werner, Edward M.</creator><general>American Accounting Association</general><scope>AAYXX</scope><scope>CITATION</scope><scope>0U~</scope><scope>1-H</scope><scope>3V.</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>87Z</scope><scope>8A9</scope><scope>8AO</scope><scope>8FK</scope><scope>8FL</scope><scope>ABUWG</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>FRAZJ</scope><scope>FRNLG</scope><scope>F~G</scope><scope>K60</scope><scope>K6~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>PHGZM</scope><scope>PHGZT</scope><scope>PKEHL</scope><scope>PQBIZ</scope><scope>PQBZA</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PRINS</scope><scope>PYYUZ</scope><scope>Q9U</scope><scope>S0X</scope></search><sort><creationdate>20051001</creationdate><title>“Secondary Evasion” and the Earned Income Tax Credit</title><author>Schmidt, Andrew P. ; Werner, Edward M.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c1482-30e9ededa3a2f22f87cdfb072fe052e46d4e0a6a7b64652a3a4412208394d2d3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2005</creationdate><topic>Children & youth</topic><topic>Compliance</topic><topic>Earned income</topic><topic>Earned income tax credit</topic><topic>Earnings</topic><topic>Households</topic><topic>Income taxes</topic><topic>Prepayments</topic><topic>Regression analysis</topic><topic>Self employment</topic><topic>Social security taxes</topic><topic>Studies</topic><topic>Tax credits</topic><topic>Tax evasion</topic><topic>Tax rates</topic><topic>Taxpayers</topic><topic>Wages & salaries</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Schmidt, Andrew P.</creatorcontrib><creatorcontrib>Werner, Edward M.</creatorcontrib><collection>CrossRef</collection><collection>Global News & ABI/Inform Professional</collection><collection>Trade PRO</collection><collection>ProQuest Central (Corporate)</collection><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>ProQuest: Accounting and Tax</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ABI/INFORM Global (Alumni Edition)</collection><collection>Accounting & Tax Database (Alumni Edition)</collection><collection>ProQuest Pharma Collection</collection><collection>ProQuest Central (Alumni) (purchase pre-March 2016)</collection><collection>ABI/INFORM Collection (Alumni Edition)</collection><collection>ProQuest Central (Alumni)</collection><collection>ProQuest Central</collection><collection>Accounting, Tax & Banking Collection (ProQuest)</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central</collection><collection>Accounting, Tax & Banking Collection (Alumni)</collection><collection>Business Premium Collection (Alumni)</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection (Alumni Edition)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Professional Standard</collection><collection>ABI/INFORM Global</collection><collection>ProQuest Central (New)</collection><collection>ProQuest One Academic (New)</collection><collection>ProQuest One Academic Middle East (New)</collection><collection>One Business (ProQuest)</collection><collection>ProQuest One Business (Alumni)</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central China</collection><collection>ABI/INFORM Collection China</collection><collection>ProQuest Central Basic</collection><collection>SIRS Editorial</collection><jtitle>The Journal of the American Taxation Association</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Schmidt, Andrew P.</au><au>Werner, Edward M.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>“Secondary Evasion” and the Earned Income Tax Credit</atitle><jtitle>The Journal of the American Taxation Association</jtitle><date>2005-10-01</date><risdate>2005</risdate><volume>27</volume><issue>2</issue><spage>27</spage><epage>55</epage><pages>27-55</pages><issn>0198-9073</issn><eissn>1558-8017</eissn><abstract>This paper documents that the earned income of taxpayers claiming the earned income tax credit (EITC) tends to cluster within $800 intervals surrounding the kink points of the EITC benefit distribution. This clustering is especially strong for head of household taxpayers around the kink point of the phase-in range and, to a lesser extent, for married filing joint taxpayers around the kink point of the phase-out range. The results from logit regression models estimated by filing status and kink point location indicate that “secondary evasion” with respect to the EITC is more associated with the characteristics of head of household taxpayers than those of married filing joint taxpayers.</abstract><cop>Sarasota</cop><pub>American Accounting Association</pub><doi>10.2308/jata.2005.27.2.27</doi><tpages>29</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0198-9073 |
| ispartof | The Journal of the American Taxation Association, 2005-10, Vol.27 (2), p.27-55 |
| issn | 0198-9073 1558-8017 |
| language | eng |
| recordid | cdi_proquest_journals_211095402 |
| source | Business Source Ultimate; ABI/INFORM Global |
| subjects | Children & youth Compliance Earned income Earned income tax credit Earnings Households Income taxes Prepayments Regression analysis Self employment Social security taxes Studies Tax credits Tax evasion Tax rates Taxpayers Wages & salaries |
| title | “Secondary Evasion” and the Earned Income Tax Credit |
| url | http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-27T04%3A13%3A46IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=%E2%80%9CSecondary%20Evasion%E2%80%9D%20and%20the%20Earned%20Income%20Tax%20Credit&rft.jtitle=The%20Journal%20of%20the%20American%20Taxation%20Association&rft.au=Schmidt,%20Andrew%20P.&rft.date=2005-10-01&rft.volume=27&rft.issue=2&rft.spage=27&rft.epage=55&rft.pages=27-55&rft.issn=0198-9073&rft.eissn=1558-8017&rft_id=info:doi/10.2308/jata.2005.27.2.27&rft_dat=%3Cproquest_cross%3E924207371%3C/proquest_cross%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c1482-30e9ededa3a2f22f87cdfb072fe052e46d4e0a6a7b64652a3a4412208394d2d3%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=211095402&rft_id=info:pmid/&rfr_iscdi=true |