Despite challenges in administration, the IRS remains the most suitable entity to house and administer the EITC, according to “The Role of the IRS as a Social Benefit Administrator” by Steve Holt, released by the American Enterprise Institute in July. As such, the paper argues, the focus should be on ways to make the IRS a better administrator of social benefits such as the EITC. At the top of the list of recommendations are a call for adequate resources and new compliance strategies.