Kondratjeva O, Roll S P, Despard M, Grinstein-Weiss M
Employment Security Department, Olympia, WA USA.
Social Policy Institute, Brown School, Washington University in St. Louis, St. Louis, MO USA.
J Consum Policy (Dordr). 2022;45(2):239-280. doi: 10.1007/s10603-021-09501-4. Epub 2022 Feb 10.
The Earned Income Tax Credit (EITC) provides substantial financial support to low-income workers in the USA, yet around a quarter of EITC payments are estimated to be erroneous or fraudulent. Beginning in 2017, the Protecting Americans from Tax Hikes Act of 2015 requires the Internal Revenue Service to spend additional time processing early EITC claims, delaying the issuance of tax refunds. Leveraging unique data, this paper investigates how delayed tax refunds affected the experience of hardship and unsecured debt among EITC recipients. Results indicate that early filers experienced increased food insecurity relative to later filers after the implementation of the refund delay.
劳动所得税抵免（EITC）为美国的低收入工人提供了大量财政支持，但据估计，约四分之一的EITC款项存在错误或欺诈行为。从2017年开始，2015年的《保护美国人免受税收增加法案》要求美国国税局花费更多时间处理早期的EITC申报，从而推迟了退税的发放。利用独特的数据，本文研究了延迟退税如何影响EITC领取者的艰难处境和无担保债务情况。结果表明，在实施退税延迟后，早期申报者相对于后期申报者经历了更高的粮食不安全状况。
