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- Title
The Low-Income Tax Gap: The Hybrid Nature of the Earned Income Tax Credit Leads to Its Exclusion from Due Process Protection.
- Authors
Newman, Megan
- Abstract
In the article the author makes an argument for shifting the distribution method of the Earned Income Tax Credit (EITC) in the U.S. from a tax refund to a traditional transfer program. The author claims that embedding the EITC in the tax code skews the perception of its withholding. He believes that by making the EITC a direct grant of aid, the government’s withholding of the credit would be recognized as a due process violation, thereby adding an extra layer of protection for those the government has deemed vulnerable.
- Subjects
UNITED States; EARNED income tax credit; PUBLIC welfare; TAX refunds; DUE process of law; WAR on poverty (United States); TAX administration &; procedure
- Publication
Tax Lawyer, 2011, Vol 64, Issue 3, p719
- ISSN
0040-005X
- Publication type
Opinion