The salience of complex tax changes : evidence from the child and dependent care credit expansion
Year of publication: |
2015
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Authors: | Miller, Benjamin M. ; Mumford, Kevin J. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 68.2015, 3, p. 477-510
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Subject: | tax complexity | salience | child care | Kinderbetreuung | Child care | Familienbesteuerung | Family taxation | Steuervergünstigung | Tax incentive | Steuerwirkung | Tax effects |
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