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International Comity and the Foreign Tax Credit: Crediting Nonconforming Taxes
Florida Tax Review, 2022The combination of expanding international trade and climbing corporate income tax rates in the early part of this century required nations to evolve methods for reducing the level of international double taxation. While most countries came to rely upon a variety of techniques, two general approaches emerged to the taxation of the income of residents ...
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Working Families Tax Credit and Disabled Person’s Tax Credit
1999October 1999 marks the replacement of family credit and disability working allowance with working families tax credit and disabled person’s tax credit, respectively. At the time of writing (spring 1999), the Tax Credits Bill, which introduces the two tax credits, has been published but the regulations containing the details for both have not.
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Benefits: A Journal of Poverty and Social Justice, 2002
The announcement of the government’s intention to introduce a new Child Tax Credit for families with children, along with a Working Tax Credit for low-income workers could herald one of the most radical changes to welfare support for low-income families in the UK.
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The announcement of the government’s intention to introduce a new Child Tax Credit for families with children, along with a Working Tax Credit for low-income workers could herald one of the most radical changes to welfare support for low-income families in the UK.
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, 2013 In 1975, the first refundable tax credit—the earned income tax credit (EITC)—took effect. Since then, the number and cost of refundable tax credits—credits that can result in net payments from the government—have grown considerably. Those credits will cost $149 billion in 2013, CBO estimates, mostly for the EITC and the child tax credit.
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Kolm’s Tax, Tax Credit, and the Flat Tax
2011In several of his recent contributions, most notably Kolm (2004), Serge-Christophe Kolm has developed a solution to the macro-justice problem which he calls Equal Labor Income Equalization (ELIE). It consists in a particular labor income taxation scheme that he advocates as the ideal compromise between freedom and equality requirements.
Marc Fleurbaey, François Maniquet
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2002
Taxation of the worldwide incomes earned by a country’s citizens or residents is an effective method of countering other countries’ attempts to lure business activity or investment capital through low tax rates. Regardless of where a country’s citizens live or conduct business or investment activities, they will pay at least the level of tax imposed by
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Taxation of the worldwide incomes earned by a country’s citizens or residents is an effective method of countering other countries’ attempts to lure business activity or investment capital through low tax rates. Regardless of where a country’s citizens live or conduct business or investment activities, they will pay at least the level of tax imposed by
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