Notes: Data are from the 1996-2008 Statistics of Income, with denominators measuring the number of potential filing units from the CPS ASEC corresponding to the tax year (tax year X matched with survey done in year X). The sample excludes high-income earners, individuals living abroad, late filers, married couples filing separately, and childless elderly taxpayers, which are defined as childless individuals with positive gross social security benefits. The dependent variable represents the number of filers in the SOI or the number of filers whose earned income puts them in the EITC eligible range, each divided by the total number of potential filing units in the demographic group. All regressions include controls for demographic characteristics, as well as state and year fixed effects. The results are weighted by the population of potential filers in each cell. The unemployment rate is measured in percentage points. Percent impact is calculated as the effect of a 1 percentage point (1 unit) increase in the unemployment rate divided by the mean value of the dependent variable. Standard errors are clustered by state and shown in parentheses. *p < 0.10, **p< 0.05, ***p < 0.01.