Results 191 to 200 of about 2,557,701 (403)
Using a VAT to Reform the Income Tax [PDF]
, 2012 Analyzes a proposal to simplify the tax system and improve economic incentives by adopting a value-added tax, removing most current taxpayers from income tax rolls, reforming the corporate income tax, and lowering the top individual and corporate ...
Eric J. Toder +2 more
core
The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition [PDF]
arXivThis paper investigates how the OECD's global minimum tax (GMT) affects multinational enterprises (MNEs) behavior and countries' corporate taxes. We consider both profit shifting and capital investment responses of the MNE in a formal model of tax competition between asymmetric countries.
arxiv
Formal care of the elderly and health outcomes among adult daughters
Health Economics, Volume 32, Issue 2, Page 436-461, February 2023., 2023 Abstract Health‐care expenditures and the demand for caregiving are increasing concerns for policy makers. Although informal care to a certain extent may substitute for costly formal care, providing informal care may come at a cost to caregivers in terms of their own health.
Signe A. Abrahamsen +1 more
wiley +1 more source
Fiscal Federalism as Risk-Sharing: The Insurance Role of Redistributive Taxation [PDF]
, 2014 In addition to funding government and redistributing income, a redistributive tax-and-transfer system, and a progressive income tax in particular, provides insurance against the risk of uncertain future income.
Brooks, John R.
core +1 more source
The local health impacts of natural resource booms
Health Economics, Volume 32, Issue 2, Page 462-500, February 2023., 2023 Abstract This paper uses novel micro‐data on natural resources and administrative health data in Brazil to study how economic booms in minerals affect health at birth. By implementing a reduced‐form estimation of shift‐share research designs, the identification strategy relies on the exogeneity of global commodity prices to municipality‐specific health
Elisa M. Maffioli
wiley +1 more source
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.
europepmc +1 more source
FUNDAMENTAL TAX REFORM IN THE NETHERLANDS [PDF]
The Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax.
Bovenberg,Lans, Cnossen,Sijbren
core +1 more source
Senior Tax Breaks on the Move—but Are Seniors Actually Moving? [PDF]
, 2017 Every state in the United States with an income tax offers some kind of tax break to its older citizens. These breaks are often sizable, resulting in an elderly household owing substantially less in income taxes than a non-elderly household with the same
Conway, Karen S.
core +1 more source
The Earned Income Tax Credit and Short-Term Changes in Parents' Time Investments in Children. [PDF]
J Fam Econ Issues, 2023 Morrissey TW.
europepmc +1 more source