Horizontal equity and family tax treatment: The orphan child of tax policy

National Tax Journal

Volumn 59, Issue 3, 2006, Pages 631-649

  Gravelle, Jane ^a   Gravelle, Jennifer ^b  

^a Congressional Research Service ^*  (United States)

^b US Government Accountability Office   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33751109976     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2006.3.15     Document Type: Article

References (6)

1. Citro, Constance F., and Robert T. Michael. Measuring Poverty: A New Approach. Washington, D.C.: National Academy Press, 1995.
2. Fields, Jason. "American Families and Living Arrangements: 2003." Current Population Reports. P20-553. Washington, D.C.: U.S. Census Bureau, 2004.
3. Hoffman, Saul D., and Laurence S. Seidman. Helping Working Families: The Earned Income Tax Credit. Kalamazoo: W. E. Upjohn Institute for Employment Research, 2003.
4. Sailer, Peter, Ellen Yau, and Victor Rehula. "Income by Gender and Age from Information Returns." IRS Statistics of Income Bulletin (Winter, 2001): 83-102.
5. Scott, Christine. "The Earned Income Tax Credit (EITC): An Overview." Congressional Research Service Report RL31768. Washington, D.C.: Library of Congress, 2006.
6. Weber, Michael E. "The 1993 Family Cross Section File: Combining Parents and Dependents into Family Units." IRS Statistics of Income Bulletin (Fall, 1998): 231-44.