Helping Working Families: The Earned Income Tax Credit
本书全面评估了劳动所得税抵免(EITC)项目,分析其运作效果、政治受欢迎程度及存在的问题,并提出改进建议,适合研究税收政策与社会福利的学者参考。
Hoffman and Seidman offer a complete assessment of the EITC in which they analyze, evaluate, summarize, and critique the state of the program. The authors find that, overall, the EITC works well, and that it has earned its political popularity. Yet they also uncover several problem areas that they address with specific recommendations based on their analysis.