For the first time scholars and researchers have gotten together and prepared an analytical survey on the relationship between Earned Income Tax Credit (EITC) recipients and the location of tax preparation services (such as H&R Block and Jackson Hewitt) that offer e-filing and tax returns. Available in Adobe Acrobat (.pdf), and co-authored by the Brookings Urban Center and the Progressive Policy Institute, this report "analyzes information on the commercial tax preparation industry and the spatial distribution of its firms." The report also contains information regarding the concentration of "fast cash" refund loan facilities within low-income communities throughout the nation’s 100 largest metropolitan areas, and provides an estimate of the total amount spent on tax preparation and loans by EITC recipients. According to the report, EITC recipients dished-out approximately $2 billion for tax preparation services and products in 1999, with more than half of all low-income families purchasing refund loans in some of the nation's largest cities and suburbs. To help decrease the amount of money spent on these types of services, the authors of the report outlined a policy agenda that would help EITC recipients maintain the full value of their return. Some of the agenda recommendations include simplifying tax credits for low-income families; broadening the availability of free and affordable tax preparation assistance and electronic filing of returns; and expanding access to low-cost bank accounts to promote direct deposit of EITC refunds.