The Resource Beyond polemics : poverty, taxes, and noncompliance

Beyond polemics : poverty, taxes, and noncompliance

Label
Beyond polemics : poverty, taxes, and noncompliance
Title
Beyond polemics : poverty, taxes, and noncompliance
Creator
Subject
Language
eng
Summary
The earned income tax credit (EITC) is perhaps the most significant refundable credit in the U.S. tax system. Designed as an anti-poverty program, it is a social benefit administered by the Internal Revenue Service (IRS). This article explores the nature and nuances of EITC noncompliance, identifies ways in which it is both different than and similar to other types of taxpayer noncompliance. It critiques some of the IRS's EITC enforcement efforts, and discusses ways in which the IRS might improve upon its EITC audit selection and enforcement mechanisms in the future. It concludes by proposing a program that would allow firsttime EITC claimants the option to submit substantiating documentation with the return in order to receive an expedited refund
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 14 (2016), no. 2 ; p. 253-290
http://library.link/vocab/creatorName
Lyon Drumbl, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • tax credit
  • individual income tax
  • enforcement
Label
Beyond polemics : poverty, taxes, and noncompliance
Instantiates
Publication
Label
Beyond polemics : poverty, taxes, and noncompliance
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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