Access to safe and stable housing is important for child and adult wellbeing. Yet many low-income households face … severe challenges in maintaining stable housing. In this paper we examine the impact of the 2021 temporary expansion to the … Child Tax Credit (CTC) on the living arrangements and housing affordability of families with low incomes. We employ a …

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom … to identifying specific taxation implications for residents of the UK and Australia, also citizens and permanent …

neutrality and capital import neutrality) that are commonly used to evaluate international taxation are used to evaluate … supports capital export neutrality when non-tax factors are omitted from the analysis), a territorial system of taxation may … begins with the insight that taxation and regulation are in some sense substitutes. In light of the substitutability of …