Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
Preventing The Hybrid From Backfiring: Delivery Of Benefits To The Working Poor Through The Tax System, Leslie Book
Preventing The Hybrid From Backfiring: Delivery Of Benefits To The Working Poor Through The Tax System, Leslie Book
Working Paper Series
This article analyzes the government’s increased use of the tax system to deliver benefits to the working poor. The hybrid in this article is the earned income tax credit (EITC), one of the country’s largest anti-poverty programs. The EITC is hybrid in that it is administered in the tax system but is increasingly redistributive, like traditional welfare programs. It reveals that the hybrid tax and welfare nature of the delivery of benefits to the working poor through the tax system results in some significant benefits, such as higher participation and lower administrative costs, but also a weakness in the form …