Tazra Mitchell, North Carolina Justice Center, February 2013. As policymakers consider changes to the state’s tax code, it is critical to maintain proven policy tools that reverse the upside-down nature of the system. The state EITC provides workers earning low wages with a credit to offset their total state and local tax contributions.

http://www.ncjustice.org/?q=budget-and-tax/btc-brief-north-carolinas-earned-income-tax-credit-modest-vital-boost-low-paid