Cover -- Title Page -- Copyright -- Contents -- Preface -- Part I: Qualifications of Tax-Exempt Organizations -- Chapter 2: Qualifying Under IRC 501(c)(3) -- * 2.2 Operational Test -- *Chapter 3: Churches -- 3.2 Churches -- Chapter 4: Charitable Organizations -- 4.2 Promotion of Social Welfare...

Front Cover -- Book Title -- Copyright -- Contents -- List of Figures -- Preface -- Acknowledgments -- Part I - Political History -- 1. Introduction -- 2. Ethanol as a Transportation Fuel: How Federal Corn-Ethanol Policy Evolved -- A. Carter Administration, 1977-1981: Jump Starting a New...

Over the last two decades, U.S. households have received $47 billion in tax credits for buying heat pumps, solar panels, electric vehicles, and other "clean energy" technologies. Using information from tax returns, we show that these tax credits have gone predominantly to higher-income...

Die Studie vergleicht verschiedene Abschreibungsmethoden und deren Anreizwirkung für neue Investitionen. Der Vergleich beschränkt sich dabei auf Steuersysteme der Europäischen Union. Der Bericht geht von der Steuerneutralität des Modells von Samuelson aus. Weiterhin werden die...

The 2021 Child Tax Credit (CTC) expansion increased government benefits to families, and especially to families with the lowest incomes. Economic theory predicts that this policy intervention would have led to a reduction in labor supply among adults in those families. Our review of available...

Brain drain is a key policy concern for many countries. In this paper we study whether tax incentives are an effective policy to attract high-skilled expatriates back to their home country, exploiting a generous income tax break for Italian returnees. Using administrative data and a Triple...