Theoretical Formulation and Implementation of the Earned Income Tax Credit

The Earned Income Tax Credit (EITC) is one of the most respected antipoverty programs in the United States. In spite of its success, few studies have examined the political history of the EITC. This paper critiques EITC policy from President Johnson through President Obama, arguing that state-centered political theories best describe EITC's history of formulation and implementation. The paper concludes with a discussion of future challenges for antipoverty advocacy with an emphasis on tax reform strategies.