Similar Search Results

Optimal Income Taxation and Charitable Giving

Kaplow, Louis - National Bureau of Economic Research - 2023

The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...

Persistent link: https://www.econbiz.de/10014421177

Optimal Income Taxation

Kaplow, Louis - National Bureau of Economic Research - 2022

This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the analysis highlights paths for further investigation....

Persistent link: https://www.econbiz.de/10013334417

Labor Supply Response to the Earned Income Tax Credit

Eissa, Nada - 1995

the standard deduction for head of household filers, are predicted by economic theory to have reinforced the impact of the …

Persistent link: https://www.econbiz.de/10012473724

Labor Supply Effects of the Earned Income Tax Credit : Evidence from Wisconsin Supplemental Benefit for Families with Three Children

Cancian, Maria - 2005

the EITC on employment. In contrast, our cross-state comparison examines a larger difference in EITC subsidy rates, uses …

Persistent link: https://www.econbiz.de/10012467225

Examining the Effect of the Earned Income Tax Credit on the Labor Market Participation of Families on Welfare

Hotz, V. Joseph - 2006

This paper examines the employment effects of the earned income tax credit (EITC). We use a unique dataset, created by matching administrative data from public assistance records, unemployment insurance records, and federal tax returns for a sample of California residents. We conduct a set of...

Persistent link: https://www.econbiz.de/10012466703

The Short-Term Labor Supply Response to the Expanded Child Tax Credit

Enriquez, Brandon; Jones, Damon; Tedeschi, Ernest V. - National Bureau of Economic Research - 2023

We estimate the extensive and intensive margin labor supply response to the monthly Child Tax Credit disbursed in 2021 as a part of the American Rescue Plan Act. Using Current Population Survey microdata, we compare labor supply outcomes among households who qualify for varying relative...

Persistent link: https://www.econbiz.de/10014250128

Child Tax Benefits and Labor Supply : Evidence from California

Goldin, Jacob; Homonoff, Tatiana; Lal, Neel A.; Lurie, Ithai - National Bureau of Economic Research - 2024

The largest tax-based social welfare programs in the US limit their benefits to taxpayers with labor market income. Eliminating these work requirements would better target transfers to the neediest families but risks attenuating tax-based incentives to work. We study changes in labor force...

Persistent link: https://www.econbiz.de/10014528385

The Optimal Treatment of Tax Expenditures

Saez, Emmanuel - 2000

subsidy rates on earnings and the contribution good are expressed in terms of empirically estimable parameters and the … redistributive tastes of the government. The optimal subsidy on the contribution good is increasing in the size of the price … of the public good effect of the contribution good. Numerical simulations show that the optimal subsidy on contributions …

Persistent link: https://www.econbiz.de/10012470670

Accuracy, Complexity, and the Income Tax

Kaplow, Louis - 1994

The complexity of the income tax is an unending source of complaint. Compliance costs have received increasing attention and are estimated to be large. Yet most recognize that some degree of complexity is necessary if ability to pay is to be measured accurately. This article presents a framework...

Persistent link: https://www.econbiz.de/10012474303

Optimal Income Taxation with Unemployment and Wage Responses : A Sufficient Statistics Approach

Kroft, Kory - 2015

This paper reassesses whether the optimal income tax program features an Earned Income Tax Credit (EITC) or a Negative Income Tax (NIT) at the bottom of the income distribution, in the presence of unemployment and wage responses to taxation. The paper makes two key contributions. First, it...

Persistent link: https://www.econbiz.de/10012456914

1
2
3
4
5
6
7
8
9
10
Next
Last