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勞動所得稅扣抵制

勞動所得稅扣抵制(Earned income tax credit)是美國一種租稅扣抵制度,針對低收入和中等收入的個人和夫婦進行補貼,特別是擁有兒童的夫妻,1975年首次實施。當勞動所得低於一定金額時,部分稅賦可以抵免,以彌補社會安全稅的負擔,並保持工作的誘因[1]

勞動所得稅扣抵制是美國最大的減少貧窮計劃。2004年,將近21萬美國家庭接受了超過$36億美元的租稅扣抵。

參考

  1. ^ Internal Revenue Service, "EITC Home Page--It’s easier than ever to find out if you qualify for EITC". [2013-01-02]. (原始内容于2012-08-28). 

連結

Taxpayer info/tools:

  • IRS EITC Assistant (页面存档备份,存于互联网档案馆), which can help determine if you qualify for EITC
  • IRS 1040 Instructions 2010 (页面存档备份,存于互联网档案馆), Earned Income Credit instructions on pages 45–48, optional worksheets 49–51, credit table itself 51–58. Only required attachment is Schedule EIC if one is claiming a qualifying child.
  • IRS Schedule EIC (页面存档备份,存于互联网档案馆). A person or couple claiming qualifying child(ren) needs to attach this form to the 1040 or 1040A tax return.
  • IRS Publication 596 – Earned Income Credit (页面存档备份,存于互联网档案馆), a publication aimed at people who will potentially be claiming the credit.

Organizations/campaigns:

  • National EITC Outreach Campaign (页面存档备份,存于互联网档案馆),
  • National Community Tax Coalition (页面存档备份,存于互联网档案馆), an organization that supports the EITC and tries to help make sure people claim it
  • Boston EITC Campaign (页面存档备份,存于互联网档案馆
  • Tax Credits for Working Families (页面存档备份,存于互联网档案馆

Background:

  • Section 13 (页面存档备份,存于互联网档案馆) ("Tax Provisions Related to Retirement, Health, Poverty, Employment, Disability, and Other Social Issues") of the House Ways and Means Committee's provides historical information, including previous EITC parameters. (The version linked to here is the 2004 edition. Note: it's not published anuually.)

Policy Analysis:

  • Congressional Budget Office report for Senate Finance Committee, on "the Effects of Increasing the Federal Minimum Wage Versus Expanding the Earned Income Tax Credit" (January 9, 2007) (页面存档备份,存于互联网档案馆
  • New Research Findings on the Effects of the Earned Income Tax Credit, Center on Budget and Policy Priorities, March 11, 1998 (页面存档备份,存于互联网档案馆
  • The Earned Income Tax Credit (EITC): Percentage of Total Tax Returns and Credit Amount by State (页面存档备份,存于互联网档案馆) a Congressional Research Service (CRS) Report
  • The Earned Income Tax Credit at Age 30: What We Know (页面存档备份,存于互联网档案馆), Steve Holt, the Brookings Institution
  • The Hidden Welfare State: Tax Expenditures and Social Policy in the United States (页面存档备份,存于互联网档案馆), Christopher Howard, Princeton University Press, 1997. Mr. Howard discusses the mortgage interest deduction, employer pensions, EITC, and the targeted jobs tax credit as examples of tax expenditures.

Podcast:

  • Boston Tax Help podcast. Produced by Craig Far-Corporate/Community Partnerships/Boston EITC Campaign

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