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EITC Eligibility, Participation and Compliance Rates

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1. Introduction2. The Data2.1 The Baseline Sample for the EITC Project: Assistance Units in the California Work Pays Demonstration Project (CWPDP)2.2 Matched Data from the Employee Development Department (EDD) Base Wage File2.3 Matched Data from Federal Income Tax Returns2.4 The Economic Environment over the Study Period3. EITC Eligibility, Participation, and Non-Compliance3.1 Operational Definitions of EITC Eligibility Criteria3.2 Estimates of Rates of Eligibility for the EITC3.3 Estimates of EITC Participation Rates and Amount of Credits Received3.4 Estimates of Rates of EITC Noncompliance4. Comparability of Family Structure and Income Across Data Sources4.1 Household Size Comparisons4.2 Match Rates and Income Comparisons4.2.1 Wage Earnings from EDD Base Wage File versus AFDC Gross Earned Income in the CWAD File 4.2.2 Wage Earnings from EDD Base Wage File versus Income data from Tax Returns for Our Analysis Sample5. ConclusionEITC Eligibility, Participation and Compliance Rates for AFDC Households: Evidence from the California Caseload Carolyn J. Hill University of Chicago [email protected] V. Joseph Hotz UCLA [email protected] Charles H. Mullin Vanderbilt University [email protected] John Karl Scholz University of Wisconsin-Madison [email protected] Prepared for State of California Gray Davis, Governor Grantland Johnson, Secretary, California Health and Human Services Agency Rita Saenz, Director, California Department of Social Services Gerald H. Goldberg, Executive Officer, California Franchise Tax Board April 1999Acknowledgements The analysis presented in this report was conducted under contract number 95ASPE270A, granted by the Assistant Secretary for Planning and Evaluation of the U.S. De-partment of Health and Human Services (DHHS) and by the state of California Department of Social Services (CDSS). The authors wish to thank Werner Schink and Leslie Raderman of the California Department of Social Services and George Ramsey of the California Franchise Tax Board for their support and assistance in completing this project. The authors also wish to thank Diane Gibson-Cubbin and Jeffrey Liebman for helpful comments on an earlier draft of this re-port. The conclusions drawn in this report are those of the authors and do not necessarily reflect those of DHHS or CDSS.i Table of Contents Executive Summary.....................................................................................................................iii 1. Introduction..............................................................................................................................1 2. The Data....................................................................................................................................4 2.1 The Baseline Sample for the EITC Project: Assistance Units in the California Work Pays Demonstration Project (CWPDP) .....................................................................4 2.2 Matched Data from the Employee Development Department (EDD) Base Wage File.............................................................................................................................8 2.3 Matched Data from Federal Income Tax Returns................................................................9 2.4 The Economic Environment over the Study Period ............................................................9 3. EITC Eligibility, Participation, and Non-Compliance.......................................................10 3.1 Operational Definitions of EITC Eligibility Criteria.........................................................11 3.2 Estimates of Rates of Eligibility for the EITC...................................................................13 3.3 Estimates of EITC Participation Rates and Amount of Credits Received.........................15 3.4 Estimates of Rates of EITC Noncompliance .....................................................................18 4. Comparability of Family Structure and Income Across Data Sources ............................19 4.1 Household Size Comparisons ............................................................................................20 4.2 Match Rates and Income Comparisons..............................................................................21 4.2.1 Wage Earnings from EDD Base Wage File versus AFDC Gross Earned Income in the CWAD File............................................................................22 4.2.2 Wage Earnings from EDD Base Wage File versus Income data from Tax Returns for Our Analysis Sample......................................................................23 5. Conclusion ..............................................................................................................................24 References......................................................................................................................................26 Figure 1: Earned Income Tax Credit: 1995.............................................................................28 Figure 2: Annual Growth Rates in Employment: All Industries, 1986-1994 .......................29 Figure 3: Schematic Representation of Classification of Assistance Units with Respect to EITC Eligibility and Participation ........................................................30 Table 1: EITC Program Parameters, Selected Years............................................................31 Table 2a: Background Characteristics for CWPDP Analysis Sample, Original Sample, Measured in Tax Year 1993......................................................................................32 Table 2b: Background Characteristics for CWPDP Analysis Sample, Replenishment Sample, Measured in Tax Year 1994 .......................................................................33 Table 3a: EITC Eligibility, Participation and Non-Compliance Rates: Lower and Upper Bound and ‘Intermediate’ Estimates, AFDC-FG and AFDC-U Households, Tax Years 1993 and 1994.....................................................................34 Table 3b: EITC Eligibility, Participation and Non-Compliance Rates: Lower and Upper Bound and ‘Intermediate’ Estimates AFDC-FG and AFDC-U Households, Tax Years 1993 and 1994.....................................................................35ii Table 4a: AFDC and Tax Return Outcomes, By Status of Tax Match, Eligibility, and EITC


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