Showing 1 - 10 of 386
This paper evaluates the effects of the earned income tax credit (EITC) on poor families. Exploiting state …
Persistent link: https://www.econbiz.de/10012471171
The continued rise in the number of non-elderly Americans without health insurance has led to considerable interest in tax-based policies to raise the level of insurance coverage. This paper describes a detailed microsimulation model that has been developed to evaluate such tax-based polices,...
Persistent link: https://www.econbiz.de/10012471222
In 1954, the Internal Revenue Service stipulated that employer contributions to the health insurance plans of their employees were to be excluded from employee taxable income. Today, the tax subsidy is major feature of the U.S. health care market. This paper examines the initial effects of the...
Persistent link: https://www.econbiz.de/10012471232
During 1984-96, welfare and tax policy changed dramatically. The Earned Income Tax Credit was expanded, welfare …
Persistent link: https://www.econbiz.de/10012471421
The optimal allocation of assets among different asset classes (such as stocks and bonds) has received considerable attention in financial theory and practice. On the other hand, investors have not been given much guidance about which assets should be located in tax-deferred retirement accounts...
Persistent link: https://www.econbiz.de/10012471596
Student disability rates have grown by over 50 percent over the past two decades and are continuing to rise. Policy discussion has linked this trend to state funding formulas that reward local school districts for identifying additional students with special needs. However, there is little...
Persistent link: https://www.econbiz.de/10012471614
credit for R&D stimulates a dollar of additional R&D …
Persistent link: https://www.econbiz.de/10012471700
We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...
Persistent link: https://www.econbiz.de/10012510558
Recent proposals to expand the Child Tax Credit (CTC) are at the center of current policy discussions in the United … States. We study the fiscal cost of three such proposals that would expand refundability of the credit to low-income children …, increase the maximum credit amount, and/or eliminate the income phase-out to make the credit universal. For each proposal, we …
Persistent link: https://www.econbiz.de/10012660020
The proposed change under the American Families Plan (AFP) to the Tax Cuts and Jobs Act (TCJA) Child Tax Credit (CTC …) would increase maximum benefit amounts to $3,000 or $3,600 per child (up from $2,000 per child) and make the full credit … the Earned Income Tax Credit) with a universal basic income-type benefit, the CTC expansion reduces the return to working …
Persistent link: https://www.econbiz.de/10012660044