Evidence map›Paper›PMID 35645437›Full record

ArticleJournal of consumer policy2022

The Impact of Tax Refund Delays on the Experience of Hardship Among Lower-Income Households.

O Kondratjeva, S P Roll, M Despard, M Grinstein-Weiss

Open access · bronzeAbstract read
In one paragraph

Article in Journal of consumer policy, 2022. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Cited by 2 papers.

0numbers the graph read from it
0cells of the map it votes in
2citing papers in PubMed
2.4field-weighted citation impact, top 12% of its field
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

2 citing papers in PubMed, 8 citations in OpenAlex.

  1. Article
  2. Article
4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

4 authors at 3 institutions in 1 country.

O KondratjevaEmployment Security Department, Olympia, WA USA.
S P RollSocial Policy Institute, Brown School, Washington University in St. Louis, St. Louis, MO USA.
M DespardDepartment of Social Work, University of North Carolina at Greensboro, Greensboro, NC USA.
M Grinstein-WeissSocial Policy Institute, Brown School, Washington University in St. Louis, St. Louis, MO USA.
Washington University in St. Louis · USUniversity of North Carolina at Greensboro · USWashington Employment Security Department · US

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

The Earned Income Tax Credit (EITC) provides substantial financial support to low-income workers in the USA, yet around a quarter of EITC payments are estimated to be erroneous or fraudulent. Beginning in 2017, the Protecting Americans from Tax Hikes Act of 2015 requires the Internal Revenue Service to spend additional time processing early EITC claims, delaying the issuance of tax refunds. Leveraging unique data, this paper investigates how delayed tax refunds affected the experience of hardship and unsecured debt among EITC recipients. Results indicate that early filers experienced increased food insecurity relative to later filers after the implementation of the refund delay.

Indexed as

Earned Income Tax CreditFood insecurityPATH ActTax refund delayUnsecured debt

Identifiers

PMID35645437
PMCPMC9127047
OpenAlexW4210975464

What OpenQuestion holds

Textmetadata
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.