中文摘要
劳动所得税抵免（EITC）是美国规模最大的现金型家计调查型转移支付项目。2021年，3,100万户家庭通过联邦EITC获得了640亿美元。另有28个州也向符合资格的纳税人提供联邦项目的补充抵免。据估计，五分之一符合资格的家庭未申领联邦抵免，但人们对这些州级项目的申领率知之甚少。我们使用加利福尼亚州补充营养援助计划（SNAP）受益人总体的行政数据，并将其与州税务记录相链接，以估算有资格获得加利福尼亚州联邦EITC补充抵免（CalEITC）却未申领的家庭数量。我们发现，2017年领取SNAP福利且符合州EITC资格的家庭中，有超过40万户未获得该抵免。其中包括约4万户申领了联邦EITC但未申领州抵免的符合资格家庭；近9.8万户提交了州所得税申报表但未申领州或联邦抵免的符合资格家庭；以及约27万户未提交州所得税申报表的符合资格家庭。参加SNAP的符合资格家庭中，CalEITC的相应申领率为54%。这些家庭合计未申领的州EITC资金总额达7,100万美元。如果获得这些抵免，这些家庭的收入将增加2.7%，州EITC支出总额将增加20%。
Abstract
The Earned Income Tax Credit (EITC) is the largest cash-based means-tested transfer program in the United States. In 2021, 31 million households received $64 billion from the federal EITC. Twenty-eight states also offer eligible taxpayers a supplement to the federal program. An estimated one-fifth of eligible households fail to claim the federal credit, but little is known about take-up of these state programs. We use administrative data from California on the population of Supplemental Nutrition Assistance Program (SNAP) recipients linked to state tax records to estimate the number of households who are eligible for California’s supplement to the federal EITC (CalEITC) but do not claim it. We find that over 400,000 households who received SNAP benefits and who were eligible for the state EITC in 2017 did not receive the credit. This includes approximately 40,000 eligible households who claimed the federal EITC but not the state credit; nearly 98,000 eligible households who filed a state tax return but did not claim the state or federal credit; and roughly 270,000 eligible households who did not file a state tax return. The corresponding take-up rate for the CalEITC among eligible SNAP-enrolled households was 54%. Altogether, these households left a total of $71 million in state EITC funds on the table. If received, these credits would have increased incomes among these households by 2.7% and increased total state EITC outlays by 20%.