TAKE-UP: Targeting Access and Knowledge of Earned Income Tax Credit (EITC) Utilization and Policies
Study Details
Study Description
Brief Summary
The earned income tax credit (EITC) is the largest US poverty alleviation program, providing up to $6,600 for working families as a tax refund. Prior studies have shown the EITC's benefits for social outcomes and health. Effects are even more significant for single mothers and Black women. Despite these known benefits, 20%-33% of eligible individuals do not receive benefits, leaving $7 billion unclaimed annually. The Targeting Access and Knowledge of EITC Utilization and Policies (TAKE-UP) Study is a pilot randomized controlled trial that will develop and test the feasibility of several culturally tailored, scalable interventions to increase the take-up of the EITC among participants in the Special Supplemental Food Program for Women, Infants, and Children (WIC).
| Condition or Disease | Intervention/Treatment | Phase |
|---|---|---|
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N/A |
Study Design
Arms and Interventions
| Arm | Intervention/Treatment |
|---|---|
| Active Comparator: Information about free tax-filing support Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment. |
Behavioral: Information about free tax-filing support
Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.
|
| Experimental: Low-touch text messaging To address families' lack of awareness of the EITC and the ways they may benefit from filing taxes, one study arm will receive low-touch text messages. These act in part by increasing awareness of programs and eligibility rules and in part as reminders to overcome limited attention to filing. Study participants receiving this intervention will receive behavioral science-informed text messages in English or Spanish from WIC that inform them about the EITC throughout tax season (i.e., January-April) 2024. We will personalize message contents (e.g., EITC benefit size mentioned in message based on participant income, marital status, and number of dependents) due to suggestive evidence that a tailored, individualized text message has the potential to be effective |
Behavioral: Low-touch text messaging
To address families' lack of awareness of the EITC and the ways they may benefit from filing taxes, one study arm will receive low-touch text messages. These act in part by increasing awareness of programs and eligibility rules and in part as reminders to overcome limited attention to filing. Study participants receiving this intervention will receive behavioral science-informed text messages in English or Spanish from WIC that inform them about the EITC throughout tax season (i.e., January-April) 2024. We will personalize message contents (e.g., EITC benefit size mentioned in message based on participant income, marital status, and number of dependents) due to suggestive evidence that a tailored, individualized text message has the potential to be effective
Behavioral: Information about free tax-filing support
Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.
|
| Experimental: Personal tax filing support Participants randomized to this intervention will be connected with a human assistor who will work with them to ensure they access resources to help them file taxes and apply for the EITC. The English- and Spanish-speaking assistors will be study team staff trained to provide personalized support to help families access resources for which they are eligible. The assistor will be available by text or phone to talk with people if they encounter barriers and will call to follow-up on a mutually agreed upon schedule. |
Behavioral: Personal tax filing support
Participants randomized to this intervention will be connected with a human assistor who will work with them to ensure they access resources to help them file taxes and apply for the EITC. The English- and Spanish-speaking assistors will be study team staff trained to provide personalized support to help families access resources for which they are eligible. The assistor will be available by text or phone to talk with people if they encounter barriers and will call to follow-up on a mutually agreed upon schedule.
Behavioral: Information about free tax-filing support
Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.
|
| Experimental: Financial assistance Participants randomized to this intervention will receive a $100 cash incentive for tax filing, designed to offset the time, hassle, and resources spent on tax preparation and filing, as well as psychological frictions like inattention that prevent some people from filing. This will be provided to recipients as soon as they show proof of tax filing, to provide a more immediate reward relative to the delays in receiving a federal tax refund. We will test the feasibility of delivering this via gift card, check, or other modalities, in addition to evaluating the framing and incentive amount. |
Behavioral: Information about free tax-filing support
Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.
Behavioral: Financial assistance
Participants randomized to this intervention will receive a $100 cash incentive for tax filing, designed to offset the time, hassle, and resources spent on tax preparation and filing, as well as psychological frictions like inattention that prevent some people from filing. This will be provided to recipients as soon as they show proof of tax filing, to provide a more immediate reward relative to the delays in receiving a federal tax refund. We will test the feasibility of delivering this via gift card, check, or other modalities, in addition to evaluating the framing and incentive amount.
Other Names:
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Outcome Measures
Primary Outcome Measures
- Number of participants who filed taxes [0-12 months after intervention]
Determine whether participants filed taxes in the 2022 tax year
- Number of participants who received the EITC [0-12 months after intervention]
Determine whether participants received the EITC in the 2022 tax year
Secondary Outcome Measures
- Number of participants living with material hardship. Survey instrument: Housing Insecurity/Instability/Homelessness Questions from SIREN at UCSF. [0-12 months after intervention]
Evaluate an individual's level of material hardship: whether participant can afford housing, medical care, utilities/if their housing has basic utilities like stove/refrigerator.
- Number of participants living with depressive symptoms. Survey Instrument: General Anxiety Disorder-7 [0-12 months after intervention]
Evaluate an individual's level of depressive symptoms with a 5 point scale for how often depressive symptoms were experienced. Lowest point on scale: none of time, highest point on scale: all of the time. Higher points on scale indicated higher levels of depressive symptoms.
- Number of participants living with food insecurity. [0-12 months after intervention]
6-item USDA food security scale. Lowest point on scale: Never true, Highest Point on scale: Often true. Higher points on scale indicated higher levels of food insecurity.
- Tax filing costs [0-12 months after intervention]
Hours and money spent on tax filing
- Number of participants living with anxiety/perceived stress. Survey Instrument: General Anxiety Disorder-7 [0-12 months after intervention]
Evaluate an individual's level of anxiety/perceived stress with a 5 point scale for how often anxiety/perceived stress was experienced. Lowest point on scale: none of time, highest point on scale: all of the time. Higher points on scale indicated higher levels of anxiety/perceived stress.
Eligibility Criteria
Criteria
Inclusion Criteria:
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Enrolled in WIC
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Eligible for but did not receive the EITC in the prior tax year
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At least one dependent under 18 years
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Having earned income (including income of spouse, if applicable) for the current tax year within EITC eligibility thresholds based on marital status and number of dependents
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English or Spanish-speaking
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Living in California and not planning to move within the next year
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Immigration status compatible with EITC eligibility
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Access to a phone that receives text messages
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Willing to share relevant fields from tax forms if filing taxes (e.g., adjusted gross income)
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Willing to be randomized.
Contacts and Locations
Locations
| Site | City | State | Country | Postal Code | |
|---|---|---|---|---|---|
| 1 | California Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) | Sacramento | California | United States | 95834 |
Sponsors and Collaborators
- Harvard School of Public Health (HSPH)
- University of California, Berkeley
- Boston University
- University of California Nutrition Policy Institute
- University of California, Merced
- Blue Shield of California Foundation
Investigators
- Principal Investigator: Wendi Gosliner, DrPH, University of California Nutrition Policy Institute
Study Documents (Full-Text)
None provided.More Information
Publications
None provided.- CA-0221018