government could simply continue its practice of designing tax credit programs to be refundable. Using Statistics Canada's Social …

. First examining two recent cases in which individuals improperly claimed the earned income tax credit, this paper explores … only parents with legal custody of their children should be entitled to receive the earned income tax credit. The other … state earned income tax credit.Both measures fail to reflect characteristics of the lives of the working poor, including a …

We examine the influence of the Alternative Simplified Credit (ASC) on firms' research and development (R&D) spending …. The ASC remedies a perceived flaw with the previous R&D tax credit regime that excluded firms with high R&D intensities … during their fixed-base periods and/or high sales in the previous four years from claiming a credit. We document a large …