The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada [PDF]
Federal tax reform in 1988 flattened the Canadian personal income tax schedule, changing the marginal tax rates for many individuals. Using methods similar to those applied by Auten and Carroll (1999) in the study of the effects of the 1986 U.S.
Mary-Anne Sillamaa, Michael R. Veall
core
Estimating the effect of timing of earned income tax credit refunds on perinatal outcomes: a quasi-experimental study of California births. [PDF]
BMC Public Health, 2023 Karasek D +15 more
europepmc +1 more source
The elasticity of taxable income in Spain: 1999–2014 [PDF]
, 2019 Miguel Almunia, David López Rodríguez
openalex +1 more source
Alternatives to the Current Maximum Tax on Earned Income [PDF]
The Maximum Tax on Personal Service Income was intended to reduce the maximum marginal tax rate on earned income to 50 percent. In general it did not achieve this result, although it did lower marginal tax rates on both earned and unearned income.
Lawrence B. Lindsey
core
Delegating Up: State Conformity with the Federal Tax Base [PDF]
, 2013 Congress uses the income tax to achieve policy goals. States import federal tax policies into their own tax systems when they incorporate by reference the federal income tax base as the starting point for assessment of state income taxes. But federal tax
Mason, Ruth
core +2 more sources
Revisiting the effects of state earned income tax credits on infant health: a quasi-experimental study using contiguous border counties approach. [PDF]
BMC Public Health, 2023 Qian H, Wehby GL.
europepmc +1 more source
Changing the Tax Code to Create Consumer-Driven Health Insurance Competition [PDF]
, 2017 Because current tax laws exclude employer-paid health insurance premiums from employees’ taxable wages and income, employer-sponsored insurance remains the primary source of health insurance for most employed Americans.
Herzlinger, Regina, Richman, Barak D.
core +1 more source
Potential mechanisms linking poverty alleviation and health: an analysis of benefit spending among recipients of the U.S. earned income tax credit. [PDF]
BMC Public Health, 2023 Hamad R +4 more
europepmc +1 more source
Two Essays on Corporate Income Taxes and Organizational Forms in the United States
, 2022 Zhenhua Hu
openalex +2 more sources