@article{Carlin:307582,
      recid = {307582},
      author = {Carlin, Thomas A.},
      title = {Impact of the Earned Income Tax Credit:  A Simulation of  Tax Year 1976},
      address = {1976-06},
      number = {1473-2020-1311},
      series = {Agricultural Economic Report No. 336},
      pages = {15},
      year = {1976},
      abstract = {According to this simulation analysis of the 1976 tax  year,  families residing in the South would receive over 43  percent of benefits from the earned income tax credit, a  refundable tax credit enacted into law as part of the Tax  Reduction Act of 1975.  It was assumed in the simulation  that the tax credit would be in effect throughout the 1976  tax year.  About 34 percent would go to families in rural  areas and almost 7 percent to farm families.  About 18  percent of the benefits would accrue to families with  incomes under $4,000, 56 percent to families with incomes  between $4,000 and $8,000, and the rest to families with  incomes over $8,000.},
      url = {http://ageconsearch.umn.edu/record/307582},
      doi = {https://doi.org/10.22004/ag.econ.307582},
}