Tax refunds and income manipulation evidence from the EITC / Florian Buhlmann (ZEW), Benjamin Elsner (IZA, UCD Geary Institute and CReAM), Andreas Peichl (ifo Institute, CESifo, University of Munich, ZEW and IZA) ; IZA Institute of Labor Economics. Bonn, Germany : IZA Institute of Labor Economics, September 2017