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Corporate tax policy, entrepreneurship and incorporation in the EU [PDF]

open access: yes
In Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments.
Gaëtan Nicodème, Ruud A. de Mooij
core  

Cumulative Payments Through the Earned Income Tax Credit Program in Childhood and Criminal Conviction During Adolescence in the US.

open access: yesJAMA Netw Open, 2022
Moe CA   +6 more
europepmc   +1 more source

The effects of state earned income tax credits on mental health and health behaviors: A quasi-experimental study. [PDF]

open access: yesSoc Sci Med, 2021
Collin DF   +5 more
europepmc   +1 more source

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