Literature Review Siegel & Alwang, 1999: “the living conditions of the poor limit the range of choices available to them” Mendenhall, 2006: EITC chronology The Brookings Institution Berube, 2007 Holt, 2011 Kneebone, 2010 Smith and DeBord, 2005: education and poverty Caputo, 2010: EITC under-utilization and education
Research Questions 1.Is there an equitable distribution of EITC utilization across geographic regions or is there a difference based on where taxpayers live (metropolitan vs. rural vs. Indian reservation)? 2.Is there a connection between what is being taught at different higher education institutions and utilization of the EITC in that geographic region? 3.How did the taxpayers, who have claimed EITC for multiple years, find out about this credit?
Mixed-methods study – Quantitative 10 years of tax data for western SD taxpayers Grouped by county into 6 regions (metro, rural, each reservation) Graphed and re-grouped data into 3 regions Statistically analyzed – Qualitative Evaluated Accounting Programs at Higher Education Institutions Interviews