Potential gaps in income support policies for those in poor health: The case of the earned income tax credit-A cross sectional analysis. [PDF]
SSM Popul Health, 2023 Berkowitz SA, Dave G, Venkataramani AS.
europepmc +1 more source
Dual Income Tax Reform in Germany. A Microsimulation Approach [PDF]
This paper assesses the impact on household labor supply of a Dual Income Tax reform in Germany. It relies on GMOD, a population-based tax-benefit microsimulation model, and uses flexible mixed logit simulation estimators.Dual Income Tax, Labor Supply ...
Gerhard Wagenhals
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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
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Accuracy, Complexity, and the Income Tax [PDF]
The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large.
Louis Kaplow
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The effect of state Earned Income Tax Credit (EITC) eligibility on food insufficiency during the COVID-19 pandemic. [PDF]
Rev Econ Househ, 2023 Das V.
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Income Tax Revenue Elasticities in Spain: Individual and Aggregate Measures [PDF]
This paper derives analytical expressions for the revenue elasticity of the Spanish personal income tax system, as applied to tax units and in aggregate.
Jose Felix Sanz-Sanz, Johny Creedy
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The Earned Income Tax Credit and Short-Term Changes in Parents' Time Investments in Children. [PDF]
J Fam Econ Issues, 2023 Morrissey TW.
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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
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Nonprofit Business Activity and the Unrelated Business Income Tax [PDF]
American nonprofit organizations are generally exempt from federal income tax, with the exception that profits earned from activities that are subject to the Unrelated Business Income Tax (UBIT). The UBIT is intended to prevent nonprofits and taxable for-
James R. Hines, Jr.
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Earned Income Tax Credit and Youth Violence: Findings from the Youth Risk Behavior Surveillance System. [PDF]
Prev Sci, 2022 Dalve K +6 more
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