A Local Ladder for Low-Income Workers: Recent Trends in the Earned Income Tax Credit
This study, from the Brookings Institution, utilizes data from the IRS Stakeholder, Partnerships, Education, and Communications (SPEC) division regarding EITC recipients in tax years 2000 and 2004. Researchers found that in 2004, one in six taxpayers received the EITC. The proportion of EITC recipients who filed their returns through volunteer tax sites was under 2 percent, with over 70 percent using paid preparers.
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