The Targeted Jobs Tax Credit (TJTC) is intended to stimulate the employment of individuals who are members of certain … groups of the labor force by providing a wage subsidy (in the form of a tax credit) to employers of recently-hired eligible …

efficiency or with making the tax system conform to a consistent theory of taxation. Employers especially employers of skilled …The current tax treatment of pensions and health insurance in the United States is a hybrid that lacks consistency … under either an accrual income tax system or a consumption tax system. Under an accrual income tax, employer contributions …

's modeling of health insurance coverage under a tax credit and examining the sensitivity of the results to changes in the model …'s key parameters. The replications suggest that a refundable tax credit of $1,000 for a single individual or $2,000 for a … effects of health insurance tax credits and suggest that progress on the issue of tax credits for health insurance will …