Although efforts to relieve state tax burdens on poor families are not new, the nature of such tax relief changed in the 1990s. In previous decades, tax relief focused on sales or property taxes. More recently, states have enacted refundable income tax credits, particularly work-related...

This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of households´ tax bill. Different scenarios are simulated using...

We develop, apply, and test a new measure of the marriage tax: the reduction in future spending from getting married. Our measure is a comprehensive, actuarial (expected) present value. It incorporates all major and most minor US tax and benefit programs, weighing the present value of additional...

Some English speaking countries provide employment-conditional tax credits and benefits with a view to increasing employment and improving family income in the low wage brackets. This article deals with Great Britain's Working Families' Tax Credit, Ireland's Back to Work Allowance and her Family...

Some English speaking countries provide employment-conditional tax credits and benefits with a view to increasing employment and improving familiy income in the low wage brackets. This article deals with Great Britain's Working Families' Tax Credit, Ireland's Back to Work Allowance and her...