Although U.S. federal tax laws don't have explicit difference in rules by race, the outcomes of those facially "race-neutral" rules can have differential effects across racial groups. The article analyses government subsidy and incentive programs run through the tax system: tax expenditures, and...

Health care costs in the United States have increased significantly over the past few decades. As a result, the current trends of federal health care spending are unsustainable. Section 106 of the I.R.C. contributes to the nation's increasingly large federal health care bill because it excludes...

Governments often deliver social welfare benefits through ldquo;tax expenditures,rdquo; provisions of the tax code (such as home mortgage deductions) designed to serve social policy objectives. This Article considers the criteria for granting tax expenditures to individuals who work abroad....

Given the increased availability of survey income data, in this paper we analyse the pros and cons of alternative data sets for static tax-benefit microsimulation in Italy. We focus on all possible alternatives, namely using (a) SHIW or (b) IT-SILC data using a consistent net-to-gross...

Welfare programs are important in terms of reducing poverty, although they create incentives for recipients to maximize their income by either reducing their labor supply or manipulating their taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned...

Welfare programs are important for reducing poverty but create incentives for recipients to maximize their income by either reducing labor supply or manipulating taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US....

Wie in den Vorjahren gleicht die Bundesregierung zum Jahreswechsel den Effekt der kalten Progression aus und erhöht zudem das Kindergeld einschließlich Kinderfreibetrag. Da gleichzeitig der Solidaritätszuschlag für die meisten Privathaushalte wegfällt, kommt es mit rund 18 Milliarden Euro...

Welfare programs are important for reducing poverty but create incentives for recipients to maximize their income by either reducing labor supply or manipulating taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US....

Tax expenditure analysis (TEA) requires a baseline for identifying tax provisions that provide subsidies or incentives instead of serving to define the tax base and to implement the tax. With respect to the federal income tax, the baseline historically has been the Schanz-Haig-Simons (SHS)...