National Taxpayer Advocate Publishes Paper on Earned Income Credit Compliance Strategy

January 11, 2016

National Taxpayer Advocate Nina E. Olson published a paper titled "Procedural Justice for All: a Taxpayer Rights Analysis of Irs Earned Income Credit Compliance Strategy" in Volume 22 of the journal Advances in Taxation.

THE TAX SYSTEM AS A VEHICLE FOR DELIVERING BENEFITS TO LOW-INCOME INDIVIDUALS AND FAMILIES
Since its inception, taxation has been used to further social and economic policies through incidence and exemptions, rate levels, and exclusions. In the realm of U.S. individual taxation, tax policy has favored marriage(and sometimes penalized it) and the birth, adoption, care for, and education of children; it has promoted and subsidized retirement savings, home ownership, and the purchase of health insurance. Over the last hundred  years, as the income tax became more democratized (Scholz, 2003) and evolved from a “class tax” to a “mass tax” (San Juan, 2011), refundable credits have emerged as a favored vehicle for delivering social benefits to  individuals, particularly for low-to-middle income taxpayers.

The article is available to download for free.