Journal Article Upward Mobility and State-Level EITCs Evaluating California’s Earned Income Tax Credit
Kim S. Rueben, Frank Sammartino, Kirk J. Stark
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California’s new EITC provides an opportunity to consider whether or not the design characteristics of the federal EITC, which most states have simply replicated, should be reconsidered—either by states acting on their own or perhaps by the federal government itself through modifications of the federal credit. Our analysis highlights the various trade-offs inherent in alternative credit designs and shows that by specifying different parameters states can differentially affect specific groups of taxpayers.
This article was originally published in the New York University School of Law Tax Law Review.
Research Areas Taxes and budgets
Tags State and local tax issues
Policy Centers Urban-Brookings Tax Policy Center