Taxing the Poor: Income Averaging Reconsidered

Batchelder, L.
40 Harvard Journal on Legislation 395.

This Article presents an original empirical analysis demonstrating the disproportionate burden taxation of annual income places upon low-income families. The author proposes two simple income averaging devices to redress this effect: averaging the Earned Income Tax Credit over a two-year period and carrying back the standard deduction and personal and dependent exemptions.

Wagner Faculty