SSRN Electronic Journal · 2001 · 107 citations · 0 references
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Public AffairsPublic FinanceSocial PolicyIncome Support PolicyPoverty PolicyTaxationIncome SupportIncome TaxationTax CreditsTax Credits For Low-income HouseholdsWelfare ReformEarned Income Tax Credit PolicyState Adoption LawState Income TaxationTax-benefit Systems
Johnson reviews recent developments in state adoption and modification of earned income tax credits. In the 2000 and 2001 legislative sessions, 10 states (counting the District of Columbia as a state) enacted new earned income tax credits or expanded existing EITCs.