LALUMIA: THE EITC AND SELF-EMPLOYMENT INCOME
Sara LaLumia (Williams College, Department of Economics) has published The Earned Income Tax Credit as well as Reported Self-Employment Income, 62 Nat’l Tax J. 191 (2009). Here is a abstract: The EITC subsidizes gain from both salary as well as self–employment. This paper uses taxation lapse interpretation to examine how a EITC affects the…
