Income Tax Credit. Using tax-reform induced variation in the federal EITC, we examine the impact of the credit on infant … health outcomes. We find that increased EITC income reduces the incidence of low birth weight and increases mean birth weight …. For single low education (<= 12 years) mothers, a policy-induced treatment on the treated increase of $1000 in EITC income …

In this paper, I examine the effect of business cycles on the employment, earnings, and income of persons in different … earnings, hourly earnings, annual hours, annual earnings, family earnings, family transfer income, and total family income. The … effects on family income than individual earnings. The paper examines the stability of these results by comparing evidence …

We use the 1988 PSID to study the effects of income and wealth on transfers of money and time between individuals and … transfers are only weakly related to income differences. Richer siblings give more to parents and receive less. Among parents … in the cross section or in the analysis using siblings that parental income or wealth raises time transfers from children …

The economics workings of the corporate income tax remain controversial. Harberger's seminal 1962 article viewed the … triggers the firm's classification as a corporation subject to income taxation. But going public has an upside. It permits …

income tax produces rapid and dramatic increases in the model's level of U.S. investment, output, and real wages, making the …

This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax … understanding the incidence and excess burden of the corporate income tax remains in question. One difficulty confronting all …

The 1986 Tax Reform Act, while having little effect on the overall effective tax rate on U.S. capital income, did … redistribution of income associated with the Tax Reform. We find that the 1986 Tax Reform law reduces excess burden by .85 percent of …

An important deficiency in Harberger's (1962) model of corporate income taxation is its inability to consider both … corporation income tax. The model has two key characteristics. First, corporate and noncorporate firms produce (with identical … much larger excess burden from corporate income taxation. The incidence of the corporate tax can also differ dramatically …