Publications [#238282] of V. Joseph Hotz

Journal Articles

1. with Hotz, VJ; Scholz, JK, Can administrative data on child support be used to improve the EITC? Evidence from Wisconsin, National Tax Journal, vol. 61 no. 2 (January, 2008), pp. 189-203, National Tax Association, ISSN 0028-0283 [doi]
   (last updated on 2026/01/21)

   Abstract:
   We examine EITC compliance using a unique dataset combining income tax returns, Unemployment Insurance data, state child support data, and data collected by hand from Wisconsin courthouses. A substantial number of EITC claims are made by adults listed as the court-ordered payor or by adults not identified in child support data. Simple calculations extrapolating Wisconsin's experience to the rest of the country suggest that as much as $1.7 billion of noncompliant EITC claims could possibly be identified. We conclude that the child support case registry can be an effective tool for identifying a subset of inappropriate EITC claims prior to payment.