Department of Economics


Department of Economics

University of Delaware

Working Paper #2003-01


Saul D. Hoffman


The Earned Income Tax Credit (EITC) provides marriage bonuses to some married couples and imposes marriage penalties on many others. The sources of these bonuses and penalties are the EITC eligibility rules, its non-linear benefit structure, and the phase-out of benefits at higher incomes. In this paper, we examine the source of the EITC marriage penalty, simulate the impact on the EITC marriage penalty of the reform included in the Economic Growth and Tax Relief Act of 2001, and then propose and examine additional reform that would both provide further relief from the EITC marriage penalty and improve labor supply incentives at the same time.

The Lerner College is home to a state-of-the-art financial trading facility, the $1.5 million student-led Blue Hen Investment Club, a student-managed restaurant and hotel, a high-technology development center of a global bank and a start-up experience for students with new business ideas.

Undergraduate scholarships, made possible through the generosity of alumni and friends, enable us to support promising scholars. Here, Delaware Gov. Jack Markell and his mother, Leni Markell, join recipients of the William Markell Scholarship (center), which benefits students in Accounting and MIS.

The Institute for Financial Services Analytics is a collaboration between the Lerner College, UD's College of Engineering and JPMorgan Chase, and hosts events for academics and the business community designed to address consumer analytics and industry applications.

All Lerner College departments offer discovery learning experiences and emphasize data-based analytics to enrich the student experience. Here, students at Vita Nova, our award-winning restaurant run through HRIM, joined professional chefs and winemakers in hosting a 2014 Mid-Atlantic Wine and Food Festival event.

Lerner College faculty - like Meryl Gardner, whose research on foods and moods was recently published in the Journal of Consumer Psychology - are thought leaders who command attention from influential business audiences, economists and policy makers.

  • Alfred Lerner College of Business & Economics
    303 Alfred Lerner Hall  •  Newark, DE 19716  •  USA  •  ©