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Taxpayer Confusion : Evidence from the Child Tax Credit
Feldman, Naomi E.; Katuscak, Peter; Kawano, Laura - 2015
We develop an empirical test for whether households understand or misperceive their tax liability changes. Our identifying variation comes from the loss of the Child Tax Credit when a child turns 17. Using this age discontinuity, we find that despite this tax liability increase being lump-sum...
Persistent link: https://www.econbiz.de/10014155411
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Taxpayer confusion : evidence from the child tax credit
Feldman, Naomi E.; Katuščák, Peter; Kawano, Laura - In: The American economic review 106 (2016) 3, pp. 807-835
Persistent link: https://www.econbiz.de/10011457010
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Taxpayer confusion over predictable tax liability changes : evidence from the child tax credit
Feldman, Naomi E.; Katuščák, Peter; Kawano, Laura - 2013
Persistent link: https://www.econbiz.de/10010431713
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Taxpayer Confusion Over Predictable Tax Liability Changes : Evidence from the Child Tax Credit
Feldman, Naomi E.; Katuscak, Peter; Kawano, Laura - 2017
We develop a model of how taxpayers update beliefs over their tax rates when they encounter a non-salient tax liability change. We test the model's hypotheses using the loss of the Child Tax Credit when a child turns 17. Because this tax liability change is lump-sum and predictable, there should...
Persistent link: https://www.econbiz.de/10014121066
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Personal Income Tax Design for Italy : Lessons from the Theory
de Vincenti, Claudio; Paladini, Ruggero - 2009
IRPEF – the Italian personal income tax – is the leading tax in terms of share of total government revenue in Italy. After a decade of reforms, the tax-benefit structure still exhibits several critical issues that need to be addressed. The paper presents a tax-benefit design proposal for...
Persistent link: https://www.econbiz.de/10014199730
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The Absence of Income Effects at the Onset of Child Tax Benefits
Mortenson, Jacob - 2018
exploit an age discontinuity in the federal tax system: parents whose children are born in December of year t-1 can claim … child-related tax benefits for that year, whereas otherwise-similar parents whose children are born in January of year t …
Persistent link: https://www.econbiz.de/10012907465
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Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael; De Poli, Silvia; Vargas, Janos - 2019
rate in general, but by definition only for households with children. Overall the reform has a positive impact on labour …
Persistent link: https://www.econbiz.de/10012154574
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Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael; De Poli, Silvia; Varga, Janos - 2020
rate in general, but by definition only for households with children. Overall the reform has a positive impact on labour …
Persistent link: https://www.econbiz.de/10012156933
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Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael; De Poli, Silvia; Varga, Janos - 2020
the poverty rate for households with children. Overall the reform has a positive impact on labour supply, especially for …
Persistent link: https://www.econbiz.de/10012175967
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Do Child Tax Allowances and Social Benefits Affect the Decision to Have Children? An Empirical Study in Spain
Zarate Marco, Anabel; Vallés Giménez, Jaime - 2003
child tax allowances and social benefits (i.e. income tax allowances for children and social security benefits for each … dependent child, one-off birth payments and paid maternity leave) on the decision to have children. This is the first study of … explaining fertility. Other key factors affecting the decision to have children are the value of women's time and the rate of …
Persistent link: https://www.econbiz.de/10014099379