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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
openaire +1 more source
, 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.
openaire
Tax policy and innovation performance: Evidence from enactment of the alternative simplified credit
Journal of Banking and Finance, 2021Sheng-Syan Chen +2 more
exaly
The UK landfill tax and the landfill tax credit scheme: operational weaknesses
Resources, Conservation and Recycling, 2001Adam D Read
exaly