Results 41 to 50 of about 82,642 (50)

Tax Incentives for Migrants with Mid-level Earnings: Evidence from the Netherlands†

American Economic Journal: Applied Economics
We examine how income taxes affect international mobility and wages. We study a Dutch preferential tax scheme for migrants, which introduced an income threshold for eligibility in 2012. The threshold is low relative to similar schemes in other countries,
L. Timm, Massimo Giuliodori, Paul Muller
semanticscholar   +1 more source

Spending Responses to High-Frequency Shifts in Payment Timing: Evidence from the Earned Income Tax Credit

American Economic Journal: Economic Policy, 2023
This study explores the spending response to tax refunds for Earned Income Tax Credit recipients using a novel dataset combining transaction-based measures of retail spending with administrative IRS data on tax refunds.
Aditya Aladangady, S. Aron-Dine, David B. Cashin, W. Dunn, Laura Feiveson, Paul A. Lengermann, Katherine Richard, Claudia R. Sahm   +7 more
semanticscholar   +1 more source

Taxes Today, Benefits Tomorrow

Social Science Research Network
This paper tests whether partially unemployed workers value future preserved benefits when they bunch at the kink of the unemployment insurance benefit-withdrawal schedule.
Thomas Le Barbanchon
semanticscholar   +1 more source

A Risky Venture: Income Dynamics among Pass-Through Business Owners

American Economic Journal: Macroeconomics, 2023
We employ a large panel of US income tax returns for the period 1987–2018 to extensively characterize and quantify business income risk. Our findings show business income to be much riskier than labor income.
Jason DeBacker, Vasia Panousi, Shanthi P. Ramnath   +2 more
semanticscholar   +1 more source

The Moderating Effect of Tax Incentives on Donor Sensitivity to Nonprofit Efficiency

Journal of Governmental & Nonprofit Accounting
This study examines the moderating effect of tax incentives on donor response to efficiency. By using state-level marginal tax rates to introduce tax variation in the nonprofit organization (NPO) program efficiency model from Weisbrod and Dominguez’s ...
Iguehi Rajsky
semanticscholar   +1 more source

Optimal Income Taxation with Present Bias

American Economic Journal: Economic Policy, 2020
Work often entails up-front effort costs in exchange for delayed benefits, and mounting evidence documents present bias over effort in the face of such delays. This paper studies the implications for the optimal income tax. Optimal tax rates are computed
Ben Lockwood
semanticscholar   +1 more source

Taxes, Childcare and Gender Identity Norms

Journal of Labor Economics
We investigate the role of gender norms in shaping parental childcare, following changes in the relative take-home pay of mothers and fathers. Exploiting variation from Swedish tax reforms, we estimate the elasticity of substitution in parental childcare
A. Ichino, M. Olsson, Barbara Petrongolo, Peter Skogma-Thoursie   +3 more
semanticscholar   +1 more source

Labor Supply Responses to Income Taxation among Older Couples: Evidence from a Canadian Reform

American Economic Journal: Economic Policy
I assess whether the tax code is a viable policy lever for influencing labor supply among older workers. Specifically, using administrative data from Canada, I estimate the earnings responses to a unique reform that lowered tax burdens for couples with a
Derek Messacar
semanticscholar   +1 more source

Excel Solver and What-If Analysis: Optimizing Tax Refunds Involving Education Credits and Scholarships

Issues in Accounting Education
This case teaches students advanced Excel modeling functions and analytic tools like Solver and What-If Analysis. The case scenario involves preparation of a student tax return that focuses on minimizing federal income tax liability by utilizing ...
Zhuoli Axelton, R. Boneck, Jonathan E. Lee   +2 more
semanticscholar   +1 more source

Evaluating US Fuel Economy Standards in a Model with Producer and Household Heterogeneity

, 2013
Mark Jacobsen
semanticscholar   +1 more source