“Secondary Evasion” and the Earned Income Tax Credit
研究发现，申请劳动所得税抵免的纳税人其收入集中在福利分布拐点附近的800美元区间内，且这种聚集现象在户主纳税人中尤为明显，表明存在“二次逃税”行为。
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.