Income Mobility and the Earned Income Tax Credit: Short-Term Safety Net or Long-Term Income Support

Tim Dowd and John B. Horowitz, 2011. The authors use a unique data set of federal tax returns to analyze usage and participation patterns of the Earned Income Tax Credit (EITC) from 1989–2006. The authors find that most EITC recipients claimed the EITC for short periods, 61% for 1 or 2 years.

http://cms.bsu.edu/Academics/CollegesandDepartments/MCOB/Programs/Depts/Economics/FacultyResearch/~/media/DepartmentalContent/MillerCollegeofBusiness/Econ/research/FacultyPapers/horowitz2011pfr.ashx