Using Differences in Knowledge Across Neighborhoods to Uncover the Impacts of the EITC on Earnings
利用不同社区对劳动所得税抵免规则的知识差异，研究发现高知识社区的个人在生育后更大幅度调整工资收入以最大化退税，主要来自收入递增区的集约边际调整。
We estimate the impacts of the Earned Income Tax Credit on labor supply using local variation in knowledge about the EITC schedule. We proxy for EITC knowledge in a Zip code with the fraction of individuals who manipulate reported self-employment income to maximize their EITC refund. This measure varies significantly across areas. We exploit changes in EITC eligibility at the birth of a child to estimate labor supply effects. Individuals in high-knowledge areas change wage earnings sharply to obtain larger EITC refunds relative to those in low-knowledge areas. These responses come primarily from intensive-margin earnings increases in the phase-in region.