National Taxpayer Advocate. July 2019. National Taxpayer Advocate Nina E. Olson released a new report that identifies key ways the Earned Income Tax Credit (EITC) and its administration can be modernized to provide a larger benefit and decrease the complexity of filing for taxpayers.
https://taxpayeradvocate.irs.gov/Media/Default/Documents/2020-JRC/JRC20_Volume3_Final.pdf