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Last update: August 15, 2014.
1

Tuition Tax Credit Issue  

ERIC Educational Resources Information Center

President Carter states his commitment to religious education, Senator Moynihan comments on the Administration's position on the tax credit issue, and the Washington Star prints opinions for grants and for tax credits. A description of what the Packwood-Moynihan Tuition Tax Credit Act of 1977 would do for citizens and education is included. (RK)

Carter, Jimmy; Moynihan, Daniel Patrick

1978-01-01

2

The Hope & Lifetime Learning Education Tax Credits.  

ERIC Educational Resources Information Center

This pamphlet describes the Hope and Lifetime Learning Education Tax Credits program for students in college or vocational school. It briefly explains what a tax credit is; who is eligible to claim the credit; the difference between Hope credits and other education tax credits; what costs qualify for the credit; what the inflation-adjusted credit

Department of Education, Washington, DC. Student Financial Assistance.

3

Future Tuition Tax Credit Legislation.  

ERIC Educational Resources Information Center

Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial subsidies.…

Wood, R. Craig

1983-01-01

4

Earned Income Tax Credit  

Microsoft Academic Search

In recent policy discussions in the Netherlands, the\\u000aEarned Income Tax Credit (EITC) has been put forward\\u000aas an effective instrument to reduce the unemployment\\u000arate among low-skilled workers. Using the MIMIC\\u000amodel, this article shows that a targeted EITC at low\\u000aincomes indeed seems effective in reducing unemployment.\\u000aHowever, the targeting concept features\\u000adecreasing returns. Furthermore, targeting typically\\u000aharms

Oers van F. M; Mooij de R. A

1998-01-01

5

Federal Fuels Taxes and Tax Credits (released in AEO2009)  

EIA Publications

Provides a review and update of the handling of federal fuels taxes and tax credits, focusing primarily on areas for which regulations have changed or the handling of taxes or credits has been updated in Annual Energy Outlook 2009.

Information Center

2009-03-31

6

Tax-Credit Scholarships in Maryland: Forecasting the Fiscal Impact  

ERIC Educational Resources Information Center

This study seeks to inform the debate over a proposal in Maryland to give tax credits to businesses for contributions to organizations that provide scholarships to K-12 private schools or which contribute to innovative educational programs in the public schools. The study constructs a model to determine the fiscal impact of a tax-credit

Gottlob, Brian

2010-01-01

7

Tax-Credit Scholarships in Nebraska: Forecasting the Fiscal Impact  

ERIC Educational Resources Information Center

This study seeks to inform the debate over a proposal in Nebraska to give tax credits for contributions to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact that…

Gottlob, Brian

2010-01-01

8

The Earned Income Tax Credit  

Microsoft Academic Search

Since its inception in 1975, the Earned Income Tax Credit (EITC) has grown into the largest, Federally-funded means-tested cash assistance program in the United States. In this chapter, we review the political history of the EITC, its rules and goals and provide a broad set of program statistics on its growth and coverage. We summarize conceptual underpinnings of much of

V. Joseph Hotz; John Karl Scholz

2001-01-01

9

Tax Topics: Adoption Credit  

MedlinePLUS

... dollar limitation) of $12,970 per child. Qualified adoption expenses For both the credit and the exclusion, ... is the year when the adoption becomes final. Adoption of U.S. children who have been determined by ...

10

Giving credit where it's due.  

PubMed

Nurses are a force for change and investing in nursing can make a difference; it is high time credit was given where it is due. To make the best use of nurses in the NHS, they should be encouraged and supported to perform to their highest potential. PMID:24933541

Peate, Ian

2014-06-12

11

Tax credit for tight-sands gas  

Microsoft Academic Search

There is a $3 per barrel tax credit, which is tied to crude oil prices, in the Windfall Profits Tax (WPT) for producing fuels from certain unconventional sources. Concentrating on the tight gas formations section of qualifying fuels, the author examines the tax credit and certain factors natural gas producers may want to consider in deciding on whether to choose

Schugart

1985-01-01

12

Tax credit for tight-sands gas  

SciTech Connect

There is a $3 per barrel tax credit, which is tied to crude oil prices, in the Windfall Profits Tax (WPT) for producing fuels from certain unconventional sources. Concentrating on the tight gas formations section of qualifying fuels, the author examines the tax credit and certain factors natural gas producers may want to consider in deciding on whether to choose the tax credit or the incentive prices of the Natural Gas Policy Act. The decline in oil prices is significant enough to provide some producers an opportunity to take advantage of the tax credit. They should do some tax planning by calculating the estimated break-even point for NGPA incentive prices and the nonconventional gas production tax credit.

Schugart, G.L.

1985-06-01

13

Adam Smith, Religion, and Tuition Tax Credits.  

ERIC Educational Resources Information Center

Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

Alexander, Kern

1983-01-01

14

Tuition Tax Credits: Historical and Hopeful Perspective.  

ERIC Educational Resources Information Center

Traces the history of the tuition tax credit campaign since the 1800s. Views the Mueller v Allen decision, which allows tax credits for public and private school expenses, as a landmark Supreme Court decision and progress toward an equitable distribution of the nation's educational resources. (DMM)

Walch, Timothy

1984-01-01

15

Earned Income Tax Credit Eligibility and Participation.  

National Technical Information Service (NTIS)

The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in fiscal year 2002, is major federal effort to assist the working poor. The EIC is intended to offset the burden of the Social Security payroll tax on...

J. R. White

2001-01-01

16

Redistribution and Tax Expenditures: The Earned Income Tax Credit  

Microsoft Academic Search

This paper examines the distributional and behavioral effects of the Earned Income Tax Credit (EITC). We chart the growth of the program over time, and argue several expansions show that real responses to taxes are important. We use tax data to show the distribution of benefits by income and family size, and examine the impacts of hypothetical reforms (expansions and

Nada Eissa; Hilary Hoynes

2008-01-01

17

Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R  

ERIC Educational Resources Information Center

The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

Maag, Elaine

2009-01-01

18

Earned income tax credit recipients: income, marginal tax rates, wealth, and credit constraints  

Microsoft Academic Search

The Earned Income Tax Credit (EITC) has evolved into the largest anti-poverty program in the United States by providing tax credits for low and moderate income working families. In this paper, we describe the characteristics of EITC recipients at various ages using Current Population Survey data. In addition, we discuss the relevance of the EITC in affecting marginal income tax

Kartik Athreya; Devin Reilly; Nicole B. Simpson

2010-01-01

19

A Model To Avoid: Arizona's Tuition Tax Credit Law.  

ERIC Educational Resources Information Center

In 1997, Arizona enacted a tuition tax credit law. Supporters consider this law a model for improving public education. Opponents believe it is a model for seriously undermining public education, particularly public schools serving poor children. The two types of tax credits Arizona offers are a private tuition tax credit and tax credit for public…

Pathak, Arohi; Holmes, Dwight; Mincberg, Elliot; Neas, Ralph G.

20

Tight gas sand tax credit yields opportunities  

SciTech Connect

The U.S. Internal Revenue Service on Apr. 1, 1991, released the inflation adjustments used in the calculations of Non-Conventional Fuel Tax Credits for 1990. The inflation adjustment, 1.6730, when applied to the base price of $3/bbl of oil equivalent, adjusts the tax credit to $5.019/bbl for oil and 86.53{cents}/MMBTU for gas. The conversion factor for equivalent fuels is 5.8 MMBTU/bbl. Unfortunately, the tax credit for tight formation gas continues to be unadjusted for inflation and remains 52{cents}/MMBTU. As many producers are aware, the Omnibus Budget Reconciliation Act of 1990 expanded the dates of eligibility and the usage for-Non-Conventional Fuel Tax Credits. Among other provisions, eligible wells may be placed in service until Jan. 1, 1992, and once in place may utilize the credit for production through Dec. 31, 2002. Both dates are 2 year extensions from previous regulations.

Lewis, F.W. (Petroleum Management Systems, Del City, OK (US)); Osburn, A.S.

1991-06-24

21

20 CFR 606.20 - Cap on tax credit reduction.  

... 2014-04-01 false Cap on tax credit reduction. 606.20 Section 606...ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT...SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.20 Cap on tax...

2014-04-01

22

76 FR 68841 - New Markets Tax Credit Program  

Federal Register 2010, 2011, 2012, 2013

...Credit Program AGENCY: Community Development Financial...public regarding the New Markets Tax Credit (NMTC...administered by the Community Development Financial...the Internal Revenue Service (IRS). All materials...Ibanez, Manager, New Markets Tax Credit...

2011-11-07

23

Adoption Tax Credit: IRS Can Reduce Audits and Refund Delays.  

National Technical Information Service (NTIS)

The federal adoption tax credit, established in 1996, was amended in 2010. These amendments included making the credit refundable (meaning taxpayers could receive payments in excess of their tax liability) and increasing the maximum allowable credit to $1...

2011-01-01

24

The Fiscal Impact of Tax-Credit Scholarships in Oklahoma. State Research  

ERIC Educational Resources Information Center

This study seeks to provide outcomes-based information on Oklahoma's proposal to give tax credits for contributing to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact…

Gottlob, Brian

2011-01-01

25

75 FR 8392 - Low Income Housing Tax Credit Tenant Database  

Federal Register 2010, 2011, 2012, 2013

...FR-5376-N-11] Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information Officer, HUD. ACTION...Information Title Of Proposal: Low Income Housing Tax Credit Tenant Database. Omb Approval Number: 2528-0165. Form Numbers:...

2010-02-24

26

77 FR 41048 - Health Insurance Premium Tax Credit; Correction  

Federal Register 2010, 2011, 2012, 2013

...602 [TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit; Correction...final regulations relate to the health insurance premium tax credit enacted by...and Affordable Care Act and the Health Care and Education...

2012-07-12

27

77 FR 41048 - Health Insurance Premium Tax Credit; Correction  

Federal Register 2010, 2011, 2012, 2013

...1 [TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit; Correction...final regulations relate to the health insurance premium tax credit enacted by...and Affordable Care Act and the Health Care and Education...

2012-07-12

28

77 FR 30377 - Health Insurance Premium Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit AGENCY...regulations relating to the health insurance premium tax credit enacted by...described in the Children's Health Insurance Program Reauthorization...

2012-05-23

29

78 FR 7264 - Health Insurance Premium Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...TD 9611] RIN 1545-BL49 Health Insurance Premium Tax Credit AGENCY...regulations relating to the health insurance premium tax credit enacted...wish to enroll in qualified health plans through Affordable Insurance Exchanges...

2013-02-01

30

Federal Fuels Taxes and Tax Credits (released in AEO2007)  

EIA Publications

The Annual Energy Outlook 2007 (AEO) reference case and alternative cases generally assume compliance with current laws and regulations affecting the energy sector. Some provisions of the U.S. Tax Code are scheduled to expire, or may be subject to adjustment, before the end of the projection period. In general, scheduled expirations and adjustments provided in legislation or regulations are assumed to occur, unless there is significant historical evidence to support an alternative assumption. This section examines the AEO2007 treatment of three provisions that could have significant impacts on U.S. energy markets: the gasoline excise tax, biofuel (ethanol and biodiesel) tax credits, and the production tax credit for electricity generation from certain renewable resources.

Information Center

2007-02-22

31

The earned income tax credit and fertility  

Microsoft Academic Search

Government programs designed to provide income safety nets often restrict eligibility to families with children, creating\\u000a an unintended fertility incentive. This paper considers whether dramatically changing incentives in the earned income tax\\u000a credit affect fertility rates in the USA. We use birth certificate data spanning the period 1990 to 1999 to test whether expansions\\u000a in the credit influenced birthrate among

Reagan Baughman; Stacy Dickert-Conlin

2009-01-01

32

The Little Engine That Hasn't: The Poor Performance of Employer Tax Credits for Child Care.  

ERIC Educational Resources Information Center

An increasingly popular approach to addressing child care needs of Americas families is to give state tax credits to employers that provide child care assistance to their employees, thereby permitting the employer to offset part of its child care expenditures against its state tax liability. Currently, 28 states have such tax credits, and a…

FitzPatrick, Christina Smith; Campbell, Nancy Duff

33

75 FR 55849 - Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...Bond Tax Credit. Abstract: This is an information return for reporting tax credit bond credits distributed to holders...any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26...

2010-09-14

34

76 FR 55946 - Comment Request for Information Collection for the Work Opportunity Tax Credit (WOTC) Program...  

Federal Register 2010, 2011, 2012, 2013

...Information Collection for the Work Opportunity Tax Credit (WOTC...Characteristics of Certified Individuals, Work Opportunity Tax Credit'' and...submit this report using the Internet-based Tax Credit Reporting...Individual Characteristics Form--Work Opportunity Tax...

2011-09-09

35

Thermal efficiency and taxes: the residential energy conservation tax credit  

Microsoft Academic Search

National concern over the growing American dependence on foreign oil has sparked interest in efforts to increase residential energy conservation through government incentives. Many officials, including, most recently, President Carter in his energy address, have considered utilizing tax credits because they are viewed as a popular and effective means of stimulating private conservation decisions. It is argued that a residential

Hyatt

1977-01-01

36

Who Gets the Credit? Who Pays the Consequences? The Illinois Tuition Tax Credit. Special Report.  

ERIC Educational Resources Information Center

In 1999, Illinois enacted a tuition tax credit program. Tax credit supporters suggest tax credits help low-income students. However, opponents argue that they disproportionately benefit higher-income families whose children are already attending private schools and may decrease already limited resources available to public schools. New data from…

Pathak, Arohi; Keenan, Nancy

37

A Guide to Tax Policy and Higher Education: An Analysis of Tuition Tax Credits, Tax Savings Plans, Vouchers and Independent Higher Education. Tax Policy Papers: 1981, Issue I.  

ERIC Educational Resources Information Center

Details and policy implications of proposals concerning tuition tax credits, tax allowances, and vouchers for private colleges and universities are considered. Several formulas for tuition tax credits are tested to determine whether a tuition tax credit can be both cost-sensitive and need-sensitive. Advantages and disadvantages of tax saving plans…

Milliken, Christine Topping

38

76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...materially less income or a materially...of foreign tax credits than would...may claim a credit for...amount of any income, war profits...excess profits taxes paid or accrued...million premium income and claim a direct foreign tax credit for...

2011-07-18

39

Federal Fuels Taxes and Tax Credits (Update) (released in AEO2008)  

EIA Publications

The Annual Energy Outlook 2008 (AEO) reference case incorporates current regulations that pertain to the energy industry. This section describes the handling of federal taxes and tax credits in AEO2008, focusing primarily on areas where regulations have changed or the handling of taxes or tax credits has been updated.

Information Center

2008-06-26

40

Impact of Earned Income Tax Credit: A Simulation of Tax Year 1976.  

National Technical Information Service (NTIS)

According to this simulation analysis of the 1976 tax year, families residing in the South would receive over 43 percent of benefits from the earned income tax credit, a refundable tax credit enacted into law as part of the Tax Reduction Act of 1975. It w...

T. A. Carlin

1976-01-01

41

The American Earned Income Tax Credit  

Microsoft Academic Search

Abstract While the U.S. Earned Income Tax Credit is well over a quarter-century old, its role as a major instrument of social assistance policy is a relatively recent development. This paper provides an overview of the operation of the EITC and recent developments,in EITC-related analysis and innovation. Generally speaking, the lessons gained from the American EITC experience seem to be

Michael Wiseman

42

Living and Working with Disabilities: Tax Benefits and Credits  

MedlinePLUS

... This publication presents basic information about existing tax credits and benefits that may be available to qualifying ... for you to work. See IRS Publication 529 Credit for the Elderly or Disabled: You may be ...

43

78 FR 23775 - Notice of Proposed Information Collection; Comment Request: Tax Credit Assistance Program (TCAP)  

Federal Register 2010, 2011, 2012, 2013

...Notice of Proposed Information Collection; Comment Request: Tax Credit Assistance...lists the following information: Title of Proposed: Tax Credit Assistance...the need for the information and proposed use: Tax Credit...

2013-04-22

44

26 CFR 20.2014-1 - Credit for foreign death taxes.  

Code of Federal Regulations, 2010 CFR

... false Credit for foreign death taxes. 20.2014-1 Section 20.2014-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-1 Credit for foreign death taxes. (a)...

2009-04-01

45

26 CFR 20.2014-1 - Credit for foreign death taxes.  

Code of Federal Regulations, 2010 CFR

... false Credit for foreign death taxes. 20.2014-1 Section 20.2014-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-1 Credit for foreign death taxes. (a)...

2010-04-01

46

76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-07-27

47

75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2010-05-07

48

75 FR 62632 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2010-10-12

49

20 CFR 416.1235 - Exclusion of earned income tax credit.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Exclusion of earned income tax credit. 416.1235 Section...416.1235 Exclusion of earned income tax credit. In determining the...Revenue Code (relating to earned income tax credit) and the unspent...

2009-04-01

50

76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-06-02

51

75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2010-02-19

52

76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-02-28

53

76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-09-14

54

75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2010-06-15

55

76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-02-03

56

75 FR 47349 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2010-08-05

57

76 FR 37199 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-06-24

58

75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2010-09-10

59

75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee. AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2010-04-13

60

76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-10-13

61

76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee. AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-01-12

62

75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted...the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be...

2010-03-12

63

76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-03-31

64

76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2011-04-20

65

75 FR 39333 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee  

Federal Register 2010, 2011, 2012, 2013

...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be...the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

2010-07-08

66

Early Returns: Tax Credit Bonds and School Construction? Policy Report.  

ERIC Educational Resources Information Center

A small federal program piloting tax credit bonds to support school construction, the Qualified Zone Academy Bond (QZAB), has existed since 1997--providing evidence of how tax credit bonds could work. This paper analyzes the results of QZABs to date in order to inform policymakers, advance the debate over federal school construction aid, and…

Mead, Sara

67

The possibility of a British earned income tax credit  

Microsoft Academic Search

The possibility of an earned income tax credit, based on the US model, is currently high up the British political agenda. This paper examines the strengths and weaknesses of the current British system of in-work benefits, before reviewing the effectiveness of the US Earned Income Tax Credit (EITC) scheme. The British and US systems are then directly compared in terms

Robert Walker; Michael Wiseman

1997-01-01

68

Income, the Earned Income Tax Credit, and Infant Health  

Microsoft Academic Search

This paper evaluates the health impact of a central piece in the U.S. safety net for families with children: the Earned Income Tax Credit. Using tax-reform induced variation in the federal EITC, we examine the impact of the credit on infant health outcomes. We find that increased EITC income reduces the incidence of low birth weight and increases mean birth

Hilary W. Hoynes; Douglas L. Miller; David Simon

2012-01-01

69

Employment and Wage Effects of the Win Tax Credit.  

National Technical Information Service (NTIS)

The Work Incentive (WIN) tax credit is described and an algorithm for calculating the effective subsidy rate is provided. A hypothesis is advanced of the operation of the tax-credit in low-skill labor markets. The results of an econometric analysis of the...

R. W. Crandall C. D. MacRae L. Y. L. Yap

1972-01-01

70

Tax Policy: The Research Tax Credit's Design and Administration Can Be Improved.  

National Technical Information Service (NTIS)

The tax credit for qualified research expenses provides significant subsidies to encourage business investment in research intended to foster innovation and promote long-term economic growth. Generally the credit provides a subsidy for research spending i...

2009-01-01

71

The earned income tax credit: Participation, compliance, and antipoverty effectiveness  

Microsoft Academic Search

This paper examines the participation rate of the earned income tax credit (EITC). After examining a variety of data sources on EITC recipiency, my preferred estimates indicate that 80 to 86 percent of eligible taxpayers received the credit in 1990, which implies fewer than 2.1 million taxpayers entitled to the credit failed to receive it. I then examine factors correlated

John Karl Scholz

72

Expanding Choice: Tax Credits and Educational Access in Montana  

ERIC Educational Resources Information Center

The evidence advanced in this report demonstrates that using tax credits to fund scholarships for students is both well-established and sound practice. Three existing credits allow taxpayer funds to flow to faith-based organizations, and one of those, the Qualified Endowment Credit, rewards contributions to more than a thousand charitable…

Carpenter, Dick M., II; Ross, John K.

2009-01-01

73

Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.  

PubMed

The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42. Copyright © 2013 John Wiley & Sons, Ltd. PMID:23813687

Cebi, Merve; Woodbury, Stephen A

2014-05-01

74

76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...REG-126519-11] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2011-07-18

75

Misplaying the Angles: A Closer Look at the Illinois Tuition Tax Credit Law.  

ERIC Educational Resources Information Center

In 1999, Illinois enacted its tuition tax credit law, which offers tax credits to taxpayers whose own children are attending school, as opposed to tax credits to businesses and/or individuals who contribute to tuition scholarship programs. Recent data suggest that the Illinois tax credit program is benefiting middle- and upper-class families more…

Pathak, Arohi; Wessely, Mike; Mincberg, Elliot

76

Oklahoma Cherokee formation study shows benefits of gas tax credits  

SciTech Connect

To no one's surprise, the administration's recently released energy initiative package does not advocate the use of tax incentives such as the Internal Revenue Code Sec. 29 (tight sand gas) credit that expired Dec. 31, 1992. This is unfortunate since tax credits do stimulate drilling, as the authors' recent study of Oklahoma's Pennsylvanian age Cherokee formation demonstrates. Within this 783,000 acre study area, more than 130 additional wells were drilled between 1991--92 because of tax credit incentives. And such tax credits also increase total federal tax revenues by causing wells to be drilled that would not have been drilled or accelerating the drilling of wells, thereby increasing taxable revenue. In short, tax credits create a win-win situation: they stimulate commerce, increase tax revenues, reduce the outflow of capital to foreign petroleum projects, and add to the nation's natural gas reserve, which is beneficial for national security, balance of payments, the environment, and gas market development. The paper discusses the study assumptions, study results, and the tax credit policy.

Stanley, B.J.; Cline, S.B. (Hefner Corp., Oklahoma City, OK (United States))

1994-01-10

77

The earned income tax credit: recipients, labor force participation, and credit constraints  

Microsoft Academic Search

There has been a longstanding debate in the United States about how to assist low-income families. The Earned Income Tax Credit (EITC) is designed to augment income while encouraging work: The tax credit increases with earnings for low levels of household income, but declines and ultimately is phased out as incomes rise. The EITC appears to have increased labor force

Kartik B. Athreya; Aaron Steelman

2011-01-01

78

26 CFR 20.2014-1 - Credit for foreign death taxes.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Credit for foreign death taxes. 20.2014-1 Section 20... § 20.2014-1 Credit for foreign death taxes. (a) In general. ...hereinafter referred to as âforeign death taxesâ). The credit is allowed...

2013-04-01

79

26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.  

Code of Federal Regulations, 2010 CFR

...Recovery of death taxes claimed as credit. 20.2016-1 Section 20.2016-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2016-1 Recovery of death taxes claimed as...

2009-04-01

80

26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.  

Code of Federal Regulations, 2010 CFR

...Recovery of death taxes claimed as credit. 20.2016-1 Section 20.2016-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2016-1 Recovery of death taxes claimed as...

2010-04-01

81

47 CFR 32.7210 - Operating investment tax credits-net.  

Code of Federal Regulations, 2013 CFR

...false Operating investment tax credits-net. 32.7210 Section 32.7210 Telecommunication...7210 Operating investment tax creditsânet. (a) This account shall be charged...Unamortized Operating Investment Tax CreditsâNet, shall be credited with...

2013-10-01

82

26 CFR 20.2015-1 - Credit for death taxes on remainders.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Credit for death taxes on remainders. 20.2015-1...Against Tax § 20.2015-1 Credit for death taxes on remainders. (a) If...portion of the Federal estate tax for State death taxes and foreign death taxes...

2013-04-01

83

2 Authors Say Routledge Recycled Their Work without Giving Credit  

ERIC Educational Resources Information Center

This article reports on two authors' work that has been recycled by Routledge without giving credit or royalty. When William E. Deal casually flipped through "Theory for Performance Studies: A Student's Guide," published this year by Routledge, he noticed a few familiar sentences. After taking a closer look, Mr. Deal, a professor of religious…

Bartlett, Thomas

2008-01-01

84

The labour market impact of the working families’ tax credit  

Microsoft Academic Search

In October 1999, the working families’ tax credit (WFTC) replaced family credit as the main package of in-work support for families with children. Among a range of stated aims, the WFTC is intended to ‘... improve work incentives, encouraging people without work to move into employment’. In this paper, we consider the impact of WFTC on hours and participation. To

Richard Blundell; Alan Duncan; Julian McCrae; Costas Meghir

2000-01-01

85

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2013 CFR

...Corporation P is incorporated on January 1, 1966. On that same day P incorporates corporation...consolidated returns for calendar years 1966 and 1967. P's and S's credit earned...consolidated limitation based on amount of tax for 1966 and 1967 are as follows: Credit...

2013-04-01

86

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools  

ERIC Educational Resources Information Center

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. Georgia's law was enacted in May 2008 in order to assist low income students to transfer out of low performing public schools. Operations under the new act began in late 2008. The law permits taxpayers in Georgia to reduce their annual state taxes

Southern Education Foundation, 2011

2011-01-01

87

Income Mobility and the Earned Income Tax Credit  

Microsoft Academic Search

Households who work full-time at minimum wage jobs earn more than the phasein range of the Earned Income Tax Credit (EITC). This means that the EITC mainly acts as a negative income tax. However, most families are eligible to receive the EITC for a relatively short time. Seventy-four percent of new EITC families will lose their eligibility in two years

John B. Horowitz

2002-01-01

88

Labor Supply Response to the Earned Income Tax Credit  

Microsoft Academic Search

In a series of major expansions starting in 1987, the earned income tax credit (EITC) has become a central part of the federal government's anti-poverty strategy. In this paper, we examine the impact of the Tax Reform Act of 1986 (TRA86), which included an expansion of the EITC, on labor force participation and hours of work. The expansion of the

Nada Eissa; Jeffrey B. Liebman

1995-01-01

89

Labor Supply Response to the Earned Income Tax Credit  

Microsoft Academic Search

This paper examines the impact of the Tax Reform Act of 1986 (TRA86), which included an expansion of the earned income tax credit, on the labor force participation and hours of work of single women with children. We identify the impact of TRA86 by comparing the change in labor supply of single women with children to the change for single

Nada Eissa; Jeffrey B Liebman

1996-01-01

90

An Analysis of the Use of Education Tax Credits at Four Public Community Colleges  

ERIC Educational Resources Information Center

This study examined the use of education tax credits at four community colleges using data from the Federal Quality Assurance Program in 1998, the first year of the HOPE Scholarship and Lifetime Learning Tax Credit (LLTC). Preliminary estimates indicated that the two tax credits were expected to primarily benefit middle-income tax filers with…

Silliman, Benjamin Rue

2005-01-01

91

Optimality of the Foreign Tax Credit System: Separate vs. Overall Limitations  

Microsoft Academic Search

Foreign tax credit systems limit the extent to which foreign tax credits can be used to offset tax liability in the taxpayer’s home country. We examine how two methods of limiting foreign tax credits, separate limitations based on type or source of income or an overall limitation aggregating across all foreign income, affect the optimal allocation of capital. We show

Matthew Haag; Andrew B. Lyon

2004-01-01

92

26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.  

Code of Federal Regulations, 2013 CFR

...Application of credit in cases involving a death tax convention. 20.2014-4 Section...Application of credit in cases involving a death tax convention. (a) In general. (1) If credit for a particular foreign death tax is authorized by a death tax...

2013-04-01

93

The Welfare Economics of Biofuel Tax Credits and Mandates  

Microsoft Academic Search

\\u000a An ethanol consumption mandate is a tax on fuel consumers with a fixed oil price, but consumer fuel prices may decline with\\u000a endogenous oil prices, putting the burden on oil producers. The ethanol consumption mandate has an ambiguous effect on total\\u000a fuel consumption, CO2 emissions, and miles traveled. A tax credit increases fuel consumption and miles traveled. But a tax

Harry de Gorter; David R. Just

94

75 FR 22614 - Renewal of Agency Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded...  

Federal Register 2010, 2011, 2012, 2013

...Renewal of Agency Information Collection for Tax Credit Bonds for...approval of this information collection from...applications for tax credit bonds...approval for the information collection expires...Because the tax credit bond...

2010-04-29

95

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...  

Code of Federal Regulations, 2013 CFR

...TANF-related purposes, any tax credit program must be reasonably calculated...refundable portion of a State or local tax credit to be an allowable expenditure. (2) Under a State Earned Income Tax Credit (EITC) program, the...

2013-10-01

96

26 CFR 1.6414-1 - Credit or refund of tax withheld on nonresident aliens and foreign corporations.  

... 2014-04-01 2014-04-01 false Credit or refund of tax withheld on nonresident aliens... INCOME TAXES (CONTINUED) Abatements, Credits, and Refunds § 1.6414-1 Credit or refund of tax withheld on nonresident...

2014-04-01

97

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...  

Code of Federal Regulations, 2010 CFR

...refundable portion of a State or local tax credit to be an allowable expenditure. (2) Under a State Earned Income Tax Credit (EITC) program, the refundable...the amount of the credit applied against the taxpayer's tax...

2009-10-01

98

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...  

Code of Federal Regulations, 2010 CFR

...refundable portion of a State or local tax credit to be an allowable expenditure. (2) Under a State Earned Income Tax Credit (EITC) program, the refundable...the amount of the credit applied against the taxpayer's tax...

2010-10-01

99

The Fiscal Impact of Tax-Credit Scholarships in Montana. School Choice Issues in the State  

ERIC Educational Resources Information Center

Many states have enacted or are considering proposals to give tax credits for contributions that provide tuition scholarships for students in K-12 schools to attend the private or public schools of their choice. This study seeks to inform the public and policymakers about the implications for Montana if the state were to enact such a program. The…

Gottlob, Brian

2009-01-01

100

Solar tax credit regulations. Interim committee report  

SciTech Connect

On September 25, 1978, Governor Brown signed into law AB 3623, a modification to existing statutes which allow California taxpayers to credit up to 55 percent of the cost of a solar energy system against their State income tax obligations (Revenue and Taxation Code, Sections 17052.5 and 23601). On October 25, 1978, the Energy Commission adopted an Order Instituting Hearings to conform the Commission's regulations (Title 20, Chapter 2, Subchapter 8, Article 1) to the statutory changes resulting from AB 3623. The order provided for consideration of the definition of solar energy system, adoption of eligibility criteria for wind and solar electric systems, and other technical or clarifying changes. A set of proposed new regulations, together with a staff report in support of the suggested changes, was made available to the public on December 29, 1978. Hearings on the proposed revisions to the regulations were held on January 15 and January 16, 1979, in San Francisco and Los Gngeles, respectively. This interim Committee Report summarizes the arguments on the proposed regulations and the Committee's conclusions to date.

Not Available

1979-01-01

101

26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 false Recovery of death taxes claimed as credit. 20.2016-1...Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance...person) receiving a refund of any State death taxes or foreign death taxes...

2013-04-01

102

Tax policy as a lifeline: encouraging blood and organ donation through tax credits.  

PubMed

This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code. PMID:18365650

Clamon, Joseph B

2008-01-01

103

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.  

Code of Federal Regulations, 2010 CFR

...allows a credit against its tax for foreign income taxes...the foreign income tax allowable as a credit against the U.S...a credit against the U.S. tax for 1971... Foreign income tax paid...allowable as a credit $28...that B's earned...

2009-04-01

104

The U.S. Research and Experimentation Tax Credit in the 1990s  

NSF Publications Database

... examines R&E tax credit data from the Statistics of Income (SOI) program of the U.S. Internal ... recipients. The latter set of funding statistics is used here. R&E Tax Credit History and Structure ...

105

76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments  

Federal Register 2010, 2011, 2012, 2013

...1545-BK04 New Markets Tax Credit...Internal Revenue Service (IRS...modifying the new markets tax credit...low-income communities. The regulations...certified community development...financial services to underserved markets and...

2011-06-07

106

76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction  

Federal Register 2010, 2011, 2012, 2013

...1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service...tax credit program may be amended to encourage non-real estate investments. FOR FURTHER INFORMATION CONTACT:...

2011-07-06

107

47 CFR 32.4320 - Unamortized operating investment tax credits-net.  

Code of Federal Regulations, 2010 CFR

(a) This account shall be credited and Account 7210, Operating Investment Tax CreditsâNet, should be debited with investment tax credits generated from qualified expenditures related to regulated operations which the company defers rather than recognizes currently in...

2010-10-01

108

Working Credits: A Low-Cost Alternative to Earned Income Tax Credits?  

Microsoft Academic Search

Over recent years, several developed countries have implemented earned income tax credits in order to encourage welfare recipients to move into work. Here, we investigate the impact of ‘Working Credits', which increased the incentives for welfare recipients to work, but only for a temporary period. Using differences-in-differences and regression-adjusted differences-in-differences, we find evidence that the introduction of the Working Credit

Andrew Leigh; Roger Wilkins

2009-01-01

109

Tax Credits and Renewable Generation (released in AEO2009)  

EIA Publications

Tax incentives have been an important factor in the growth of renewable generation over the past decade, and they could continue to be important in the future. The Energy Tax Act of 1978 (Public Law 95-618) established ITCs for wind, and EPACT92 established the Renewable Electricity Production Credit (more commonly called the PTC) as an incentive to promote certain kinds of renewable generation beyond wind on the basis of production levels. Specifically, the PTC provided an inflation-adjusted tax credit of 1.5 cents per kilowatthour for generation sold from qualifying facilities during the first 10 years of operation. The credit was available initially to wind plants and facilities that used closed-loop biomass fuels and were placed in service after passage of the Act and before June 1999.

Information Center

2009-03-31

110

Taxes and the labor market participation of married couples: the earned income tax credit  

Microsoft Academic Search

A distinguishing feature of recent changes to the US system of public assistance is its increasing focus on working families and reliance on the tax system to transfer dollars to needy families. After a decade in near total obscurity, the earned income tax credit (EITC) was expanded to become the largest cash-transfer program for lower-income families with children. Advocates of

Nada Eissa; Hilary Williamson Hoynes

111

The Incidence of an Earned Income Tax Credit: Evaluating the Impact on Wages in the UK  

Microsoft Academic Search

Tax credits have been a popular way to alleviate in-work poverty. The assumption is typically that the incidence is on the claimant workers. However, economic theory suggests no particular reason to believe that this should be the case. This paper investigates the incidence of the Working Families Tax Credit in the UK introduced in 1999, which unlike similar tax credit

Ghazala Yasmeen Azmat

2006-01-01

112

Competitive advantage: a study of the federal tax exemption for credit unions  

Microsoft Academic Search

This study evaluates the federal tax exemption for credit unions. It reviews the industry’s history, its unique exemption, the motivation behind this tax treatment, the eroding case for special treatment, the size of the tax break and its effects on credit unions, their competitors, and their members. The nation’s credit unions always have been exempt from federal income taxation. Federally

John Tatom

2005-01-01

113

26 CFR 20.2011-1 - Credit for State death taxes.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Credit for State death taxes. 20.2011-1 Section 20.2011-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2011-1 Credit for State death taxes. (a) In...

2010-04-01

114

26 CFR 20.2011-1 - Credit for State death taxes.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Credit for State death taxes. 20.2011-1 Section 20.2011-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2011-1 Credit for State death taxes. (a) In...

2009-04-01

115

Education Tax Credits in a Post-"Zelman" Era: Legal, Political, and Policy Alternatives to Vouchers?  

ERIC Educational Resources Information Center

This article examines an emerging preference for education tax credit programs in a post-"Zelman" era. First, the authors detail the origin of tax credits and the types of existing plans. Second, they review the assumptions underlying the supposed advantages that may favor tax credits as a feasible alternative to vouchers. Third, they analyze…

Huerta, Luis A.; d'Entremont, Chad

2007-01-01

116

The Earned Income Tax Credit and the Labor Supply of Married Couples  

Microsoft Academic Search

Over 18 million taxpayers are projected to receive the Earned Income Tax Credit (EITC) in tax year 1997, at a total cost to the federal government of about 25 billion dollars. The EITC is refundable, so that any amount of the credit exceeding the family's tax liability is returned in the form of a cash refund. Advocates of the credit

Nada Eissa; Hilary Williamson Hoynes

1998-01-01

117

26 CFR 20.2011-1 - Credit for State death taxes.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Credit for State death taxes. 20.2011-1 Section 20...Tax § 20.2011-1 Credit for State death taxes. (a) In general. A...States (hereinafter referred to as âState death taxesâ). The credit, however, is...

2013-04-01

118

Electronic Filing, Tax Preparers, and Participation in the Earned Income Tax Credit  

Microsoft Academic Search

In 2002 more than 18 million low-income individual taxpayers received the Earned Income Tax Credit (EITC). Despite its size, non-participation in this program is a concern and substantial effort is devoted by the IRS, local governments and many non-profits to address it. Most of the tax returns for EITC recipients are filed electronically by paid tax preparers who often charge

Wojciech Kopczuk; Cristian Pop-Eleches

2005-01-01

119

Evaluation of the Swedish earned income tax credit  

Microsoft Academic Search

Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010. The stated motive of the reform was to boost employment; in particular to provide incentives for individuals to

Karin Edmark; Che-Yuan Liang; Eva Mörk; Håkan Selin

2012-01-01

120

An Evaluation of the Swedish Earned Income Tax Credit  

Microsoft Academic Search

Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010. The stated motive of the reform was to boost employment; in particular to provide incentives for individuals to

Karin Edmark; Che-Yuan Liang; Eva Mörk; Håkan Selin

2012-01-01

121

Optimal Design of Earned Income Tax Credits: Evidence from a British Natural Experiment  

Microsoft Academic Search

With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how different types of credits affect labor supply and earnings. This paper focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the phase-out rate. Using panel data, with individual fixed

Andrew Leigh

2005-01-01

122

URBAN AND RURAL DIFFERENCES IN UTILIZATION OF STATE EARNED INCOME TAX CREDIT PROGRAMS: MINNESOTA'S EXPERIENCE  

Microsoft Academic Search

This paper examines utilization rates of Minnesota's earned income tax credit program by households on welfare from 1992 through 1999. We examine urban and rural differences in the rate of filing an income tax return and receiving the earned income tax credit. Tabulations show that urban areas have the lowest utilization rates, but are catching up in both income tax

Donald P. Hirasuna; Thomas F. Stinson

2004-01-01

123

Earned Income Tax Credit: Bank One program helps low-income taxpayers  

Microsoft Academic Search

Many low-income working families are unaware that they can receive up to $4,140 in tax credits under the IRS' Earned Income Tax Credit program. Others file with commercial tax preparation services that charge not only a fee for the tax preparation and electronic filing but also high interest on refund anticipation loans. Bank One stepped up with a volunteer program

2002-01-01

124

Tuition Tax Credits: A Review of Current Proposals and Their Potential Impacts.  

ERIC Educational Resources Information Center

The Packwood/Moynihan/Roth Tuition Tax Relief Act of 1981 and the nearly 20 other tuition tax credit bills introduced since the beginning of the current session of Congress are intended to provide tax credits for a portion of the tuition paid for private education. Two major studies attempting to determine the impacts of passage of a tuition tax

Picus, Larry

125

26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).  

Code of Federal Regulations, 2013 CFR

...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens Or Residents of United States § 1.909-6T Pre-2011 foreign tax credit splitting events (temporary). (a)...

2013-04-01

126

26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.  

Code of Federal Regulations, 2013 CFR

...single individual using the cash basis method of accounting for income and foreign tax credits, pays $100 of foreign taxes with respect to general limitation income that was earned and included in income for United States tax purposes in...

2013-04-01

127

Macroeconomic Implications of the Earned Income Tax Credit  

Microsoft Academic Search

Changes in the monthly pattern of Earned Income Tax Credit disbursements over the last two decades identify a large macroeconomic consumption response from EITC checks. This paper recovers a large and significant MPC out of EITC disburse- ments based on an array of macroeconomic data and econometric specifications. Point estimates of the contemporaneous consump- tion response average 0.7 and do

Ryan D. Edwards

128

Helping Working Families: The Earned Income Tax Credit.  

ERIC Educational Resources Information Center

The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…

Hoffman, Saul D.; Seidman, Laurence S.

129

Women, Education and the Law: Vouchers, Tax Credits, & Legal Confusion  

ERIC Educational Resources Information Center

In early 2003, two distinguished researchers in school law analyzed aspects of the law vis-a-vis vouchers and tax credits and the public schools (McCarthy, 2003; Welner, 2003). The issues were confusing, and the author wondered how educators and the public responded. How can policy makers make reasonable decisions about public education without a…

First, Patricia F.

2003-01-01

130

26 CFR 301.6511(d)-3 - Special rules applicable to credit against income tax for foreign taxes.  

Code of Federal Regulations, 2010 CFR

...against income tax for foreign taxes. 301.6511(d)-3 Section 301.6511(d)-3 Internal Revenue INTERNAL REVENUE SERVICE...Limitations on Assessment and Collection § 301.6511(d)-3 Special rules applicable to credit against...

2009-04-01

131

26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Tax return preparer...for determining earned income credit eligibility...Additions to the Tax, Additional Amounts...1.6695-2 Tax return preparer...for determining earned income credit...

2010-04-01

132

26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.  

Code of Federal Regulations, 2010 CFR

...2009-04-01 false Tax return preparer...for determining earned income credit eligibility...Additions to the Tax, Additional Amounts...1.6695-2 Tax return preparer...for determining earned income credit...

2009-04-01

133

State-Level R&D Tax Credits: A Firm-Level Analysis  

Microsoft Academic Search

California’s changes in R&D tax credit rates on biopharmaceutical and software firms’ research investment during 1994-1996 and 1997-1999 is compared using two approaches. Consistent with the federal research tax credit literature, the difference-in-differences analysis provides some evidence of increased R&D expenditure in response to research tax credit rate increases. In contrast, the estimated tax price elasticities obtained by computing and

Lolita A. Paff

2005-01-01

134

20 CFR 416.1235 - Exclusion of certain payments related to tax credits.  

Code of Federal Regulations, 2013 CFR

...Any payment of a refundable credit pursuant to section 32 of the...Revenue Code (relating to the earned income tax credit); (2) Any payment from...relating to advance payment of the earned income tax credit); or (3) Any payment...

2013-04-01

135

18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.  

Code of Federal Regulations, 2013 CFR

...Accumulated deferred investment tax credits. 367.2550 Section 367...AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...Chart of Accounts Deferred Credits § 367.2550 Account 255...Accumulated deferred investment tax credits. This account must be...

2013-04-01

136

26 CFR 1.45D-1 - New markets tax credit.  

Code of Federal Regulations, 2010 CFR

... 2010-04-01 2010-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1 Internal...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in...

2010-04-01

137

Nonparametric Labor Supply Estimation under the Earned Income Tax Credit and Welfare Programs  

Microsoft Academic Search

This paper examines the eect of the Earned Income Tax Credit (EITC) and welfare pro- grams on the labor supply of single mothers. The EITC consists of an earning subsidy program in the form of marginal tax credits to the working poor. The presence of dierent marginal tax rates at the various earning levels makes the recipients' budget constraint a

Ximing Wu

138

A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary  

ERIC Educational Resources Information Center

Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

Southern Education Foundation, 2011

2011-01-01

139

A flexible benefits tax credit for health insurance and more.  

PubMed

This essay outlines a concept for a "flexible benefits" tax credit for expanding health insurance coverage and other purposes such as retirement savings plans (with potential withdrawals for higher education, first-home ownership, and catastrophic medical expenses). Two examples are presented. The advantages of a flexible benefits tax credit are considered in terms of efficient use of the budget surplus to help meet the varied (and changing) needs of American families, to eliminate major national gaps in health insurance and pension coverage, and to advance other objectives. If the budget surplus is used wisely, political decisionmakers could achieve health insurance coverage for most uninsured workers and children and assure a future with real economic security for American families. PMID:11911320

Etheredge, Lynn

2001-01-01

140

The Incidence of an Earned Income Tax Credit: Evaluating the Impact on Wages in the UK  

Microsoft Academic Search

Tax credits have been a popular way to alleviate in-work poverty. Typically the assumption in the empirical literature is that the bene…t of the tax credit is borne solely on the claimant workers. However, economic theory suggests no particular reason to believe that this should be the case. This paper investigates the incidence of the Working Families'Tax Credit in the

Ghazala Azmaty

141

The Impact of the Earned Income Tax Credit on Childhood Health Outcomes  

Microsoft Academic Search

Motivation: The federal Earned Income Tax Credit (EITC) provides wage subsidies to working families earning below $48,000 per year in the form of refundable tax credits. The EITC has been the nation’s largest federal transfer program for the poor for almost two decades and is credited with lifting 3.3 million children out of poverty in 2009. As the credit has

Reagan Baughman; Noelia Duchovny

2010-01-01

142

A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 2000 Edition.  

ERIC Educational Resources Information Center

An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government, and some states, administer an EITC through the income tax. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

Johnson, Nicholas

143

A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 1999 Edition.  

ERIC Educational Resources Information Center

An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government administers an EITC through the income tax, as do some states. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

Johnson, Nicholas

144

26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.  

Code of Federal Regulations, 2013 CFR

...allowed a foreign tax credit for 1971 of $8...amount of foreign income tax which may be first...made that B's earned taxable income for 1972 is insufficient...both the U.S. tax and the tax of...the foreign tax credit....

2013-04-01

145

Analyzing the interaction between state tax incentives and the federal production tax credit for wind power  

SciTech Connect

This study analyzes the potential impact of state tax incentives on the federal production tax credit (PTC) for large-scale wind power projects. While the federal PTC provides critical support to wind plants in the U.S., its so-called ''double-dipping'' provisions may also diminish the value of - or make ineffectual - certain types of state wind power incentives. In particular, if structured the wrong way, state assistance programs will undercut the value of the federal PTC to wind plant owners. It is therefore critical to determine which state incentives reduce the federal PTC, and the magnitude of this reduction. Such knowledge will help states determine which wind power incentives can be the most effective. This research concludes that certain kinds of state tax incentives are at risk of reducing the value of the federal PTC, but that federal tax law and IRS rulings are not sufficiently clear to specify exactly what kinds of incentives trigger this offset. State investment tax credits seem most likely to reduce federal PTC payments; the impact of state production tax credits as well as state property and sales tax incentives is more uncertain. Further IRS rulings will be necessary to gain clarity on these issues. State policymakers can seek such guidance from the IRS. While the IRS may not issue a definitive ''revenue ruling'' on requests from state policymakers, the IRS has in the past been willing to provide general information letters that can provide non-binding clarification on these matters. Private wind power developers, meanwhile, may seek guidance through ''private letter'' rulings.

Wiser, Ryan; Bolinger, Mark; Gagliano, Troy

2002-09-01

146

78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...  

Federal Register 2010, 2011, 2012, 2013

...Information Collection to OMB: Low Income Housing Tax Credit Database AGENCY: Office of the Chief Information Officer, HUD. ACTION...information: Title of Proposed: Low Income Housing Tax Credit Database. OMB Approval Number: 2528-0165. Form Numbers:...

2013-03-14

147

An Investigation of the Conceptual and Qualitative Impact of Employment Tax Credits.  

ERIC Educational Resources Information Center

The study reported here provides a theoretical and empirical framework for the analysis of employment tax credit policy (a government subsidy or business tax credit to firms who maintain or expand their use of labor). Various programs are examined from the standpoint of structure and implications. The programs are selective employment incentive;…

Fethke, Gary C.; And Others

148

76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction  

Federal Register 2010, 2011, 2012, 2013

...TREASURY Internal Revenue Service 26 CFR Part 1 [REG-101826-11...RIN 1545-BK04 New Markets Tax Credit Non-Real...AGENCY: Internal Revenue Service (IRS), Treasury...modifying the new markets tax credit program to...businesses in low-income communities. FOR FURTHER...

2011-07-06

149

76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments  

Federal Register 2010, 2011, 2012, 2013

...modifying the new markets tax credit program...concerning a qualified community development entity's...Internal Revenue Service, PO Box 7604...low-income community investment into...that the new markets tax credit proceeds...low-income community business and...counseling and other services. This...

2011-06-07

150

77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments  

Federal Register 2010, 2011, 2012, 2013

...TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9600] RIN 1545-BK04 New Markets Tax Credit Non-Real...AGENCY: Internal Revenue Service (IRS), Treasury...regulations modifying the new markets tax credit program to...businesses in low-income communities. The final...

2012-09-28

151

26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.  

Code of Federal Regulations, 2010 CFR

...in cases involving a death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-4 Application of credit in cases involving a...

2010-04-01

152

26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.  

Code of Federal Regulations, 2010 CFR

...in cases involving a death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-4 Application of credit in cases involving a...

2009-04-01

153

The Earned Income Tax Credit and the Need to Synchronize Public Assistance Benefits  

Microsoft Academic Search

In 1993 President Clinton expanded the earned income tax credit (EITC), a refundable credit allowed to households with children aimed at reducing the tax burden of employment for the working poor. In this working paper, Levy Institute Research Associate Oren M. Levin-Waldman examines why the EITC was implemented, who its intended beneficiaries are, who benefits most from the program, and

Oren M. Levin-Waldman

1999-01-01

154

Why an Earned income tax credit program is a mistake for Australia  

Microsoft Academic Search

This paper examines the distributional and efficiency effects of an Earned Income Tax Credit (EITC) program of the kind being strongly advocated for Australia by a number of economists. The paper presents an empirical analysis of the Family Tax Credit proposed by the Australian Labor Party at the time of the 1998 election, as a case study. The results show

Patricia Apps

2002-01-01

155

78 FR 52719 - Tax Credit for Employee Health Insurance Expenses of Small Employers  

Federal Register 2010, 2011, 2012, 2013

...1545-BL55 Tax Credit for Employee Health Insurance Expenses of Small Employers...certain small employers that offer health insurance coverage to their employees...Section 45R(a) provides for a health insurance tax credit in the case of...

2013-08-26

156

Electronic filing, tax preparers and participation in the Earned Income Tax Credit  

Microsoft Academic Search

In 2002 more than 18 million low-income individual taxpayers received the Earned Income Tax Credit (EITC). Despite its size, non-participation in this program is a concern and substantial effort is devoted by the IRS, local governments and many non-profits to address it. Using variation across states in the introduction of state electronic filing programs, we show that the introduction of electronic

Wojciech Kopczuk; Cristian Pop-Eleches

2007-01-01

157

2009 Presidential Address - Optimal Tax Theory: The Journey from the Negative Income Tax to the Earned Income Tax Credit  

Microsoft Academic Search

What lessons do we learn from optimal tax theory for the design of income redistribution programs? I modify a standard model of optimal nonlinear income taxation with discrete types to consider differences in both earning ability and the disutility of effort. This gives a role for ‘‘workfare’’ in the optimal tax policy. The existence of screening mechanisms can play a

Jonathan H. Hamilton

2010-01-01

158

26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.  

Code of Federal Regulations, 2013 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return...

2013-04-01

159

27 CFR 24.278 - Tax credit for certain small domestic producers.  

Code of Federal Regulations, 2010 CFR

...during that year for consumption or sale. This...domestic wine producer tax credit is available...The quantity and tax class of the wines...removal from bond for consumption or sale; (D...the rate of the tax. (d) Computation...wine) removed for consumption or sale by an...

2010-04-01

160

EMPLOYMENT, HOURS OF WORK AND THE OPTIMAL DESIGN OF EARNED INCOME TAX CREDITS  

Microsoft Academic Search

Abstract This paper examines the optimal schedule of marginal tax rates and the de- sign of earned income tax credits. The analysis is based on a structural labour supply model which incorporates unobserved heterogeneity, fixed costs of work and the detailed non-convexities of the tax and transfer system. An analytical framework is developed that allows explicitly for an extensive margin

Richard Blundell; Andrew Shephard

161

A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty in 2001.  

ERIC Educational Resources Information Center

The federal government administers an Earned Income Tax Credit (EITC), as do many states. States that enact EITCs can reduce child poverty, support welfare-to-work, and cut taxes for working poor families. The popularity of state EITCs results from continued child poverty, welfare reform, and tax changes. Research confirms the effectiveness of…

Johnson, Nicholas

162

Recessions and Tax-Cuts: Economic Cycles' Impact on Individual Giving, Philanthropy, and Higher Education  

ERIC Educational Resources Information Center

Few researchers have examined how individual giving to higher education is effected by the economy, specifically during downturns and periodic changes in tax laws. Further understanding the relationship between the economy's cycles and philanthropic giving, including the correlation of tax cuts to donations, will help colleges and universities…

Drezner, Noah D.

2006-01-01

163

Policy and Practice Brief: The Federal Earned Income Tax Credit; A Work Incentive That Puts More Money in a Paycheck and Saves on Taxes  

Microsoft Academic Search

This brief explores the Earned-Income Tax Credit which is a special tax benefit for working people who earn a low or moderate income. Reviewed are the specifics of the tax credit along with application for how it can support the career development aspirations of beneficiaries with disabilities.

Edwin Lopez-Soto; Sheldon Jr. James R

2005-01-01

164

26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...  

Code of Federal Regulations, 2013 CFR

...information relating to payment of tax by credit card and debit card. 301.6103...information relating to payment of tax by credit card and debit card. Officers and...necessary in connection with processing credit card and debit card...

2013-04-01

165

36 CFR 1254.96 - What credits must I give NARA?  

Code of Federal Regulations, 2010 CFR

...USING RECORDS AND DONATED HISTORICAL MATERIALS Microfilming Archival Materials § 1254.96 What credits must I give NARA...of a microfilm publication and in any publicity material or descriptions of the publication. (b) If the original...

2010-07-01

166

36 CFR 1254.96 - What credits must I give NARA?  

Code of Federal Regulations, 2010 CFR

...USING RECORDS AND DONATED HISTORICAL MATERIALS Microfilming Archival Materials § 1254.96 What credits must I give NARA...of a microfilm publication and in any publicity material or descriptions of the publication. (b) If the original...

2009-07-01

167

26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...  

Code of Federal Regulations, 2013 CFR

...deductions, or credits from abusive tax shelter partnerships. 301.6231(c)-2...deductions, or credits from abusive tax shelter partnerships. (a) Claims subject...relating to penalty for promoting abusive tax shelters, etc.). This section...

2013-04-01

168

76 FR 77454 - New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation  

Federal Register 2010, 2011, 2012, 2013

...REG-128224-06] RIN 1545-BF80 New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation AGENCY: Internal...rulemaking providing guidance on which costs incurred by estates or trusts other than grantor trusts (non-grantor...

2011-12-13

169

Advance Earned Income Tax Credit: Low Use and Small Dollars Paid Impede IRS's Efforts to Reduce High Noncompliance.  

National Technical Information Service (NTIS)

The Advance Earned Income Tax Credit (AEITC) allows individuals to receive a portion of the Earned Income Tax Credit (EITC) in their paychecks, instead of receiving all of it when filing their year-end tax return. Limited research has been conducted on th...

2007-01-01

170

The Socially Optimal Import Tariff and Tax Credit for Ethanol with Farm Subsidies  

Microsoft Academic Search

We determine how the U.S. ethanol tax credit and import tariff affect the corn-ethanol-gasoline markets and how farm subsidies interact with these policies. We show how the ethanol tax credit and import tariff each uniquely affect the ethanol and gasoline prices. The ethanol import tariff alone increases the terms of trade in ethanol imports and corn exports, but decreases the

Harry de Gorter; David R. Just; Qinwen Tan

2009-01-01

171

The Earned Income Tax Credit and Rural Families: Differences Between Non-participants and Participants  

Microsoft Academic Search

Differences between rural low-income mothers who were non-participants and participants in the Earned Income Tax Credit (EITC)\\u000a were examined. About one-third (35%) of the 224 eligible mothers in a multi-state USDA study, Rural Families Speak, did not\\u000a claim the tax credit. The EITC non-participants were more likely to be Hispanic, be less educated, have larger families, perceive\\u000a their income as

Sheila MammenFrances; Frances C. Lawrence; Peter St. Marie; Ann A. Berry; Suzann E. Knight

2011-01-01

172

The Earned Income Tax Credit and Rural Families: Differences between Participants and Non-participants  

Microsoft Academic Search

The differences between rural low-income mothers who were participants and non-participants in the Earned Income Tax Credit (EITC) were examined. One-third of the 224 eligible mothers in a multi-state study did not claim the tax credit. Non-participants were more likely to be Hispanic, less educated, with larger families, borrowing money from family, and living in more rural counties. Participating mothers,

Sheila Mammen; Frances C. Lawrence; Peter St. Marie; Ann A. Berry; Suzanne Enzian Knight

2009-01-01

173

Giving credit its due in the group practice setting. How credit cards can improve cash flow.  

PubMed

The health care industry is moving toward more patient service, and one aspect of service often overlooked is billing, writes Marcia Pear. Some practice managers believe credit cards aren't cost effective. In reality, they can actually accelerate cash flow and allow patients to resolve financial obligations sooner. PMID:10114605

Pear, M J

1991-01-01

174

Giving Credit Where Credit Is Due: Evaluating Experiential Learning in the Liberal Arts.  

ERIC Educational Resources Information Center

Portfolio assessment has become a standard mechanism for the evaluation of prior learning for experienced students. An informal survey of portfolio narratives receiving faculty approval for credit at various postsecondary institutions indicates a wide range of declarative, analytical, and interpretive assertions recognized as "learning" in these…

Burnett, David Graham

1985-01-01

175

Who Benefits from the Earned Income Tax Credit? Incidence Among Recipients, Coworkers and Firms  

Microsoft Academic Search

How are hourly wages affected by the Earned Income Tax Credit? Two strategies are utilized to determine the relationship between the credit and hourly wages. First, I use variation in state EITC supplements, which magnify the effect of the federal EITC. I find that a 10 percent increase in the generosity of the EITC is associated with a 4 percent

Andrew Leigh

2005-01-01

176

Can the Earned Income Tax Credit Increase the Number of Unmarried Black Parent Families?  

Microsoft Academic Search

Since the 1960s an increasing number of Black children are reared by poor unmarried parents on welfare. To reduce poverty, minimize welfare dependence, and provide a monetary incentive for low-income, unmarried parents to wed, the government established the earned income tax credit (EITC). Since its establishment in 1975, however, scholars know very little about whether this credit can increase Black

Cassandra Chaney

2012-01-01

177

Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers  

Microsoft Academic Search

During 1984-96, welfare and tax policy changed dramatically. The Earned Income Tax Credit was expanded, welfare benefits were cut, welfare time limits were added and cases were terminated, Medicaid for the working poor was expanded, training programs were redirected, and subsidized or free child care was expanded. Many of the program changes were intended to encourage low income women to

Bruce D. Meyer; Dan T. Rosenbaum

1999-01-01

178

Householder response to the earned income tax credit: path of sustenance or road to asset building  

Microsoft Academic Search

This study seeks to gain a more complete picture about how the Earned Income Tax Credit program influences consumer expenditure and saving decisions. Based on survey data collected from over 18,000 taxpayers participating at the Volunteer Income Tax Assistance sites administered by the Community Food Resource Center, a nonprofit organization in New York City, we find that a fairly large

Sherrie L. W. Rhine; Sabrina Su; Yazmin Osaki; Steven Y. Lee

2005-01-01

179

Welfare, the Earned Income Tax Credit, and the Employment of Single Mothers  

Microsoft Academic Search

ABSTRACT During 1984-96 there were enormous changes in welfare and tax policy. In particular, there were large expansions of the Earned Income Tax Credit (EITC) and Medicaid, changes in the Aid to Families with Dependent Children (AFDC) program and related training and child care programs. Many of the program changes were intended to encourage low income women,to work. During this

Bruce D. Meyer; Dan T. Rosenbaum

1998-01-01

180

Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers  

Microsoft Academic Search

During 1984-1996, welfare and tax policy were changed to encourage work by single mothers. The Earned Income Tax Credit was expanded, welfare benefits were cut, welfare time limits were added and welfare cases were terminated, Medicaid for the working poor was expanded, as were training programs and child care. During this same time period there were unprecedented increases in the

Bruce D. Meyer; Dan T. Rosenbaum

1998-01-01

181

Welfare, The Earned Income Tax Credit, And The Labor Supply Of Single Mothers  

Microsoft Academic Search

During 1984-1996, welfare and tax policy were changed to encourage work by single mothers. The Earned Income Tax Credit was expanded, welfare benefits were cut, welfare time limits were added, and welfare cases were terminated. Medicaid for the working poor was expanded, as were training programs and child care. During this same time period there were unprecedented increases in the

Bruce D. Meyer; Dan T. Rosenbaum

2001-01-01

182

Giving credit where credit is due: the RN-to-BSN block transfer.  

PubMed

The Future of Nursing: Leading Change, Advancing Health report recommended that 80% of the workforce hold a BSN or higher degree by the year 2020. This raises issue for the nursing education system as to how best to provide seamless academic progression for students. The authors discuss how faculty at 1 school of nursing worked with a multidisciplinary team to devise educationally sound policies that gave credit for coursework completed at associate degree nursing programs toward a BSN degree more quickly. PMID:23608908

Pennington, Karen; Berg, Barbara; Jarrett, Sara

2013-01-01

183

Production Tax Credit for Renewable Electricity Generation (released in AEO2005)  

EIA Publications

In the late 1970s and early 1980s, environmental and energy security concerns were addressed at the federal level by several key pieces of energy legislation. Among them, the Public Utility Regulatory Policies Act of 1978 (PURPA), P.L. 95-617, required regulated power utilities to purchase alternative electricity generation from qualified generating facilities, including small-scale renewable generators; and the Investment Tax Credit (ITC), P.L. 95-618, part of the Energy Tax Act of 1978, provided a 10% federal tax credit on new investment in capital-intensive wind and solar generation technologies.

Information Center

2005-04-01

184

Double Taxation, Tax Credits and the Information Exchange Puzzle  

Microsoft Academic Search

This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of foreigners, implying that the decentralized equilibrium is efficient. However, we also identify situations with adverse welfare properties in which information

Wolfgang Eggert

2003-01-01

185

27 CFR 19.267 - Adjustments for credited tax.  

Code of Federal Regulations, 2013 CFR

...267 Section 19.267 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...DEPARTMENT OF THE TREASURY ALCOHOL DISTILLED SPIRITS PLANTS...tax on spirits exported with benefit of drawback as...

2013-04-01

186

26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...  

Code of Federal Regulations, 2013 CFR

...investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section...investment tax credit for certain passenger automobiles (temporary). (a) Limitation on...under section 46(a) for any passenger automobile shall not exceed $1,000. For a...

2013-04-01

187

Hope Works: Student Use of Education Tax Credits. New Agenda Series[TM], Volume 4, Number 2.  

ERIC Educational Resources Information Center

This report shares information about the use of the Hope and Lifetime Learning education tax credits by students at one large state university system, the University of California (UC). The study also assesses the success of these education tax credits in helping students and families meet the cost of postsecondary education. A survey about…

Hoblitzell, Barbara A.; Smith, Tiffany L.

188

The Incidence of an Earned Income Tax Credit: Evaluating the Impact on Wages in the UK PRELIMINARY DRAFT  

Microsoft Academic Search

This paper proposes a simple general equilibrium model to investigate the impact of an earned income tax credit on the equilibrium gross wage. Under the assumption that the employer has knowledge, or at least awareness, of which of her employees are eligible, she may share in the incidence of the tax credit by cutting the gross wage. Moreover, given the

Ghazala Yasmeen Azmat

189

The New Tax Credits: How Much Will They Offset Higher Student Fees in California? Report 09-22  

ERIC Educational Resources Information Center

The American Recovery and Reinvestment Act (ARRA) significantly increases federal tax credits for people who pay for college education. For many families, these tax credits will offset most of the recent fee increases at University of California (UC), California State University (CSU), and the community colleges. Some students will likely be…

Jones, Jessika

2009-01-01

190

The Earned Income Tax Credit and Reported Self-Employment Income  

Microsoft Academic Search

The Earned Income Tax Credit subsidizes earnings from both the wage sector and the self-employment sector. This paper uses tax return data to investigate how the EITC affects the reporting of self-employment income to the IRS. A difference-in-difference strategy is used, considering three expansions in the EITC and comparing changes across filers with and without children. The expansions are predicted

Sara LaLumia

2009-01-01

191

Recovery Act: Billions of Dollars in Education Credits Appear to Be Erroneous. Treasury Inspector General for Tax Administration. Reference Number: 2011-41-083  

ERIC Educational Resources Information Center

Education credits are available to help offset the costs of higher education for taxpayers, their spouses, and dependents who qualify as eligible students. The American Recovery and Reinvestment Act of 2009 (Recovery Act) amended the Hope Scholarship Tax Credit (Hope Credit) to provide for a refundable tax credit known as the American Opportunity…

US Department of the Treasury, 2011

2011-01-01

192

Corporate profits and social responsibility: “Subsidization” of corporate income under charitable giving tax laws  

Microsoft Academic Search

Private U.S. corporations donated approximately $6 billion to nonprofit organizations in 1994. Corporations may donate money both directly to charities and indirectly through a corporate-sponsored foundation. Tax and financial advantages, as well as differences in corporate image, arise due to policy differences in the treatment of certain gifts. This paper presents a new model of corporate giving, and examines the

Natalie J. Webb

1996-01-01

193

Analysis of Alternative Extensions of the Existing Production Tax Credit for Wind Generator  

EIA Publications

Requestor: Ms. Janice Mays, Chief Counsel, Committee on Ways & Means, U.S. House of RepresentativesThis is a letter response requesting analysis of alternative extensions of the existing production tax credit (PTC) that would apply to wind generators only.

Information Center

2007-05-01

194

The Lifetime Learning Tax Credits: Assessment of Usage Patterns among Adults Learners Pursuing Postsecondary Education.  

ERIC Educational Resources Information Center

Correlations were determined between use of the Lifetime Learning Tax Credit (LLTC) and a variety of demographic variables. Found that most LLTC users live in households from higher income brackets, and that adults with undergraduate degrees most often claim the LLTC. Minorities appear to be underrepresented. (EV)

Bichelmeyer, Barbara; Lefebvre, Lauryl; Marquis, Justin; Roh, Seak-Zoon

2003-01-01

195

Who Benefits from the Earned Income Tax Credit? Incidence among Recipients, Coworkers and Firms  

Microsoft Academic Search

How are hourly wages affected by the Earned Income Tax Credit? Using variation in state EITC supplements, I find that a 10 percent increase in the generosity of the EITC is associated with a 5 percent fall in the wages of high school dropouts and a 2 percent fall in the wages of those with only a high school diploma,

Andrew Leigh

2003-01-01

196

Bringing health and social policy together: The case of the earned income tax credit  

Microsoft Academic Search

The principal objective of our research is to examine whether the earned income tax credit (EITC), a broad-based income support program that has been shown to increase employment and income among poor working families, also improves their health and access to care. A finding that the EITC has a positive impact on the health of the American public may help

Peter S. Arno; Nancy Sohler; Deborah Viola; Clyde Schechter

2009-01-01

197

The Effects of the Earned Income Tax Credit on Children's Income and Poverty  

Microsoft Academic Search

The Earned Income Tax Credit (EITC) has emerged as a central program for low-income families with children since its incremental expansion was fully implemented by 1996. This study examined the contribution of the fully expanded EITC to the children's economic well-being through two measures: (1) the effect on disposable income and (2) the effects on the poverty rate and the

Rebecca Y. Kim

2001-01-01

198

The earned income tax credit as an instrument of housing policy  

Microsoft Academic Search

The federal Earned Income Tax Credit (EITC), which was designed to aid low?income working families and individuals, plays a role beyond that of income support. At a time when the availability of affordable housing is declining, the EITC also provides significant relief to households burdened by severe housing costs. This article examines the EITC's effect on housing cost burdens and

Michael A. Stegman; Walter R. Davis; Roberto Quercia

2004-01-01

199

The U.S. Earned Income Tax Credit, its Effects, and Possible Reforms  

Microsoft Academic Search

In this paper, I first summarize how the U.S. Earned Income Tax Credit (EITC) operates and describe the characteristics of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its effects on labor supply. Next, I discuss a few policy concerns about the EITC: possible negative effects on hours of work

Bruce D. Meyer

2007-01-01

200

An Earned Income Tax Credit in the Netherlands: Simulations with the MIMIC Model  

Microsoft Academic Search

In recent policy discussions in the Netherlands, the Earned Income Tax Credit (EITC) has been put forward as an instrument to reduce the unemployment rate among low-skilled workers. Using MIMIC, CPB's applied general equilibrium model for the Netherlands, this article discusses the economic impact of different forms of the EITC. The analysis reveals that moderately targeting the EITC to the

Floor M. van Oers; Ruud A. de Mooij; Johan J. Graafland; J. Boone

2000-01-01

201

A Guide to the Earned Income Tax Credit: What Everyone Should Know About the EITC  

Microsoft Academic Search

The Earned Income Tax Credit (EITC) was created in 1975 as an anti-poverty, non-welfare program to reduce poverty among the working poor. This paper seeks to increase knowledge about the EITC by providing a comprehensive understanding of what the EITC is and how it impacts poverty in the United States. The goals, history, and structure of the EITC are described,

Amy N. Mendenhall

2006-01-01

202

The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit  

Microsoft Academic Search

Past estimates of the effect of family income on child development have often been plagued by endogeneity and measurement error. In this paper, we use an instrumental variables strategy to estimate the causal effect of income on children's math and reading achievement. Our identification derives from the large, non-linear changes in the Earned Income Tax Credit (EITC) over the last

Gordon B. Dahl; Lance Lochner

2012-01-01

203

The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit  

Microsoft Academic Search

Past estimates of the effect of family income on child development have often been plagued by endogeneity and measurement error. In this paper, we use an instrumental variables strategy to estimate the causal effect of income on children's math and reading achievement. Our identification derives from the large, non-linear changes in the Earned Income Tax Credit (EITC) over the last

Gordon Dahl; Lance Lochner

2008-01-01

204

The Mid-1990s Earned Income Tax Credit Expansion: EITC and Welfare Caseloads  

ERIC Educational Resources Information Center

Research and policy scholars have suggested that recent welfare caseload reductions have coincided with welfare reform efforts; however, few studies have incorporated the impacts of the Earned Income Tax Credit (EITC) expansions in the 1990s. Using annual state-level administrative data, the author estimated the effects of the fully phased-in…

Lim, Younghee

2008-01-01

205

Public policies for the working poor: The earned income tax credit versus minimum wage legislation  

Microsoft Academic Search

This paper documents the declining relationship between low hourly wages and low household income over the last half-century and how this has reduced the share of minimum wage workers who live in poor households. It then compares recent and prospective increases in the earned income tax credit (EITC) and the minimum wage as methods of increasing the labor earnings of

Richard V. Burkhauser; K. A. Couch; A. J. Glenn

206

The Fourth Way: Big States, Big Business, and the Evolution of the Earned Income Tax Credit  

Microsoft Academic Search

Abstract While spending on welfare for the poor has dropped significantlysince President Clinton’s 1996 reform that ‘ended welfare as we knew it’, spending on the Earned Income Tax Credit (EITC), currently around 44 billion dollars a year, has offset much of these reductions. The EITC, a wage subsidy for the working poor, is now the largest income support policy from

Pamela Herd

207

Expanding New York State's Earned Income Tax Credit Programme: the effect on work, income and poverty  

Microsoft Academic Search

Given its favourable employment incentives and ability to target the working poor, the Earned Income Tax Credit (EITC) has become the primary antipoverty programme at both the federal and state levels. However, when evaluating the effect of EITC programmes on income and poverty, governments generally calculate the effect using simple accounting, where the value of the state or federal EITC

Maximilian D. Schmeiser

2012-01-01

208

Expanding New York State's Earned Income Tax Credit Programme: the effect on work, income and poverty  

Microsoft Academic Search

Given its favourable employment incentives and ability to target the working poor, the Earned Income Tax Credit (EITC) has become the primary antipoverty programme at both the federal and state levels. However, when evaluating the effect of EITC programmes on income and poverty, governments generally calculate the effect using simple accounting, where the value of the state or federal EITC

Maximilian D. Schmeiser

2011-01-01

209

The Optimal Policy Combination of the Minimum Wage and the Earned Income Tax Credit  

Microsoft Academic Search

This paper evaluates the consequences of minimum wage (MW) and earned income tax credit (EITC) in a model with heterogeneous costs of investment in human capital. Our model studies the effects of a MW and an EITC on employment, productivity, and total output for two types of groups: those with a low cost of acquiring human capital and a long

Miki Malul; Israel Luski

2009-01-01

210

Can ‘refundable’ state Earned Income Tax Credits explain child poverty in the American states?  

Microsoft Academic Search

This study estimates the effect of ‘refundable’ state Earned Income Tax Credits (EITCs) on child poverty from 1994 through 2003. Research results indicate that a refundable state EITC is associated with reductions in child poverty, holding all other variables constant. For example, states with refundable state EITCs have observed a 40% greater reduction in child poverty rates compared to states

Younghee Lim

2009-01-01

211

Federal Tuition Tax Credits and State Higher Education Policy: A Guide for State Policy Makers.  

ERIC Educational Resources Information Center

The federal government enacted the Taxpayer Relief Act in 1997. Whereas other federal student aid programs have used grants, scholarships, and loans to help students and their families finance college, the new law has made college more affordable by providing new federal income tax credits, savings incentives, and deductions for interest paid on…

Conklin, Kristin D.

212

How to Calculate the Costs or Savings of Tax Credit Voucher Policies. NEPC Policy Memo  

ERIC Educational Resources Information Center

In this NEPC Policy Memo, Professor Welner explains that the most honest and conscientious approach to reporting the fiscal impact of tax credit vouchers is to provide a range of outcomes and let the readers--not the legislative analysts themselves--speculate on which is most likely. If a bottom line is demanded, it should be couched in as many…

Welner, Kevin

2011-01-01

213

What social workers need to know about the earned income tax credit.  

PubMed

Over the past decade, the federal earned income tax credit (EITC) has become the largest antipoverty program in the United States. For the 2002 tax year, working families with children can receive as much as $4,140 in EITC benefits. Although families may arrange to receive benefits throughout the year (through their paychecks), most receive a lump sum after filing federal income taxes. Research suggests that many families use the credit to purchase big-ticket items, to move, to pay for educational expenses, or to set aside savings. Thus, the credit may promote long-term household development as well as help families with basic expenses. Research also suggests that EITC encourages work among single-parent families, an outcome that is consistent with one goal of welfare reform. Social workers can be involved in outreach efforts that help low-income workers claim EITC benefits and inform them about advance-payment options. Social workers can also support efforts to increase EITC benefits for larger families and link tax refunds to saving programs. PMID:12194405

Beverly, Sondra G

2002-07-01

214

Earned Income Tax Credit: Implementation of Three New Tests Proceeded Smoothly, but Tests and Evaluation Plans Were Not Fully Documented.  

National Technical Information Service (NTIS)

Research has shown that the Earned Income Tax Credit (EITC) has helped lift millions of individuals out of poverty. In recent years, the Internal Revenue Service (IRS) has paid approximately $30 billion annually to about 20 million EITC recipients. Howeve...

2004-01-01

215

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2013 CFR

...Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d...Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d...allowed under section 2053(d) for foreign death taxes paid with respect to a...

2013-04-01

216

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2013 CFR

...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...allowed under section 2053(d) for State death taxes paid with respect to a...

2013-04-01

217

The share price effects of dividend taxes and tax imputation credits  

Microsoft Academic Search

We examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors’ implicit valuations of retained earnings versus paid-in equity. Retained earnings are distributable as taxable dividends, whereas paid-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results for the United States indicate that accumulated retained earnings are valued

Trevor S. Harris; R. Glenn Hubbard; Deen Kemsley

2001-01-01

218

Effects of the R and D tax credit on energy R and D expenditures: an econometric analysis  

SciTech Connect

Objective of the study was to estimate the effects on industrial energy research and development (R and D) expenditures of the R and D Tax Credit component of the Economic Recovery Tax Act of 1981. Two tasks were performed. The first task was to collect data on industrial R and D expenditures, sales, oil prices, and price deflators. The R and D expenditure data were obtained from the National Science Foundation; other data were collected from Commerce Department and Department of Energy publications. The second task was to perform an econometric analysis of the effects of the tax credit on industrial R and D expenditures. Equations relating: (1) total; and (2) energy-related R and D expenditures to sales, oil prices, and a variable representing the availability of the tax credit were estimated, using data for each of seven manufacturing industries and eleven years. The analysis showed that the tax credit caused real total industrial R and D expenditures to be 9.1% greater than they would have been without the credit, but caused real energy industrial R and D expenditures to be 13.8% less than they would have been without the tax credit.

Moe, R.J.; Kee, J.R.; Lackey, K.C.; Cronin, F.J.

1985-02-01

219

The effects of Earned Income Tax Credit payment expansion on maternal smoking.  

PubMed

The Earned Income Tax Credit is the largest antipoverty program in the USA. In 1993, the Earned Income Tax Credit benefit levels were changed significantly based on the number of children in the family such that families with two or more children experienced an exogenous expansion in their incomes. Using data from the National Longitudinal Survey of Youth 1979 cohort, we use a triple-difference plus fixed effects framework to examine the effect of this change on the probability of smoking among low-educated mothers. We find that the probability of smoking for White low-educated mothers of two or more children significantly decreased relative to those with only one child, and this result is robust to various specification tests. This result provides new evidence on the protective effect of income on health through changes in a health-related behavior and therefore has important policy implications. PMID:23239400

Averett, Susan; Wang, Yang

2013-11-01

220

How Would Changes to the Earned Income Tax Credit Affect Rural Recipients?  

Microsoft Academic Search

The earned income tax credit (EITC) has become a major source of income support for low-income rural workers and their families, especially in the South, where the rural poor are concentrated. Program benefits for rural areas are expected to total about $6 billion in 1996, nearly double the 1992 amount, providing benefits to an estimated 4.5 million low-income rural workers

Ron L. Durst

1996-01-01

221

The Welfare Economics of a Biofuel Tax Credit and the Interaction Effects with Price Contingent Farm Subsidies  

Microsoft Academic Search

A framework is developed to analyze the effects of a biofuel consumer tax exemption and the interaction effects with a price contingent farm subsidy. Ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers gain directly while gasoline consumers only gain from any reduction in world oil prices due to the extra ethanol production.

Harry de Gorter; David R. Just

2007-01-01

222

The Welfare Economics of a Biofuel Tax Credit and the Interaction Effects with Price Contingent Farm Subsidies  

Microsoft Academic Search

A framework is developed to analyze the effects of a biofuel consumer tax exemption and the interaction effects with a price contingent farm subsidy. Ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers gain directly while gasoline consumers only gain from any reduction in world oil prices due to the extra ethanol production.

Harry de Gorter; David R. Just

2009-01-01

223

Examining the Effect of the Earned Income Tax Credit on the Labor Market Participation of Families on Welfare  

Microsoft Academic Search

This paper examines the employment effects of the earned income tax credit (EITC). We use a unique dataset, created by matching administrative data from public assistance records, unemployment insurance records, and federal tax returns for a sample of California residents. We conduct a set of four tests to assess our ability to isolate the causal effects of the EITC on

V. Joseph Hotz; John Karl Scholz

2006-01-01

224

Income Mobility and the Earned Income Tax Credit: Short-Term Safety Net or Long-Term Income Support  

Microsoft Academic Search

The authors use a unique data set of federal tax returns to analyze usage and participation patterns of the Earned Income Tax Credit (EITC) over the period 1989-2006. The authors find that most EITC recipients claimed the EITC for short periods, 61% for 1 or 2 years. Over the period examined, the EITC reached approximately 50 percent of the taxpayers

Tim Dowd; John B. Horowitz

2011-01-01

225

The Impact of the Earned Income Tax Credit on Economic Well-being: A Comparison across Household Types  

Microsoft Academic Search

Using survey data from Earned Income Tax Credit (EITC) recipients in Madison County, New York, we evaluate the effectiveness of the EITC in improving the economic well-being of low-income households. In particular, we examine the impact of the EITC across household types. For tax years 2002 through 2004, we find that the EITC is responsible for significantly lowering the poverty

Jill Tiefenthaler; Nicole B Simpson; Jameson Hyde

2008-01-01

226

A comparison of fuel savings in the residential and commercial sectors generated by the installation of solar heating and cooling systems under three tax credit scenarios  

NASA Astrophysics Data System (ADS)

An analysis of expected energy savings between 1977 and 1980 under three different solar tax credit scenarios is presented. The results were obtained through the solar heating and cooling of buildings (SHACOB) commercialization model. This simulation provides projected savings of conventional fuels through the installation of solar heating and cooling systems on buildings in the residential and commercial sectors. The three scenarios analyzed considered the tax credits contained in the Windfall Profits Tax of April 1980, the National Tax Act of November 1978, and a case where no tax credit is in effect.

Moden, R.

227

Giving Credit where Credit Is Due: Creating a Competency-Based Qualifications Framework for Postsecondary Education and Training  

ERIC Educational Resources Information Center

The national goal of increasing postsecondary credentials, to improve both equity and economic competitiveness, requires a fresh look at how to recognize learning in noncredit workforce education and training. The credit hour has long been the standard academic currency in postsecondary education. Despite its weakness as a measure of learning, in…

Ganzglass, Evelyn; Bird, Keith; Prince, Heath

2011-01-01

228

Expanding Choice: Tax Credits and Educational Access in Idaho  

ERIC Educational Resources Information Center

The past 30 years have seen a steady expansion in the educational choices available to parents as school choice programs have spread around the country. Enabling parents to choose schools that fit their children's unique needs is a win-win-win: Research shows that such school choice policies benefit the children who participate, give traditional…

Carpenter, Dick M., II

2011-01-01

229

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2010 CFR

...taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-7 Limitation on credit if a deduction for...

2009-04-01

230

Labor Supply and Participation Effects of the Earned Income Tax Credit: Evidence form the National Survey of America's Families and Wisconsin's Supplemental Benefit for Families with Three Children  

Microsoft Academic Search

We use the National Survey of America's Families to examine the labor market consequences of the Earned Income Tax Credit (EITC) by comparing labor market behavior of eligible parents in Wisconsin, which supplements the federal EITC for families with three children, to the labor market behavior of otherwise similar parents in states that do not supplement the federal tax credit.

2002-01-01

231

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2010 CFR

...taxes is allowed under section 2053(d). 20.2011-2 Section 20.2011-2 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2011-2 Limitation on credit if a deduction for...

2009-04-01

232

The Absence of Minority Concentration Assessments in the Low Income Housing Tax Credit: An Empirical Data Case Study of Durham, North Carolina  

Microsoft Academic Search

The Low Income Housing Tax Credit has financed more than 1.8 million housing units targeted to families earning less than 60 percent of an area's median income. Although not currently required to do so, the U.S. Treasury and state housing finance agencies have the capacity to ensure racial equality among the beneficiaries of the Low Income Housing Tax Credit by

Diane M. Standaert

233

Not Perfect, But Still Pretty Good: How the Earned Income Tax Credit Supports Low-Income Working Families  

Microsoft Academic Search

he Earned Income Tax Credit (EITC) is the country's largest cash income support program for low-wage families. Since it began in 1975, the EITC has been expanded under both Democratic and Republican administrations. The maximum credit has increased from $550 in 1986 to just over $1,500 in 1993 to more than $3,800 in 1999. In 1997, EITC lifted 4.3 million

John Karl Scholz

234

Effectiveness and limitations of the Earned Income Tax Credit for reducing child poverty in the United States  

Microsoft Academic Search

Based on international comparisons, the United States has a high child poverty rate. The Earned Income Tax Credit (EITC), which provides a tax benefit to low-income working households and was expanded after the 1990s welfare reform, is currently this country's largest cash transfer program for low-income families with children. This article examines the historical components of the EITC. We then

Mary Keegan Eamon; Chi-Fang Wu; Saijun Zhang

2009-01-01

235

The Impact of the Earned Income Tax Credit on Economic Well-Being: A Comparison Across Household Types  

Microsoft Academic Search

Using survey data from Earned Income Tax Credit (EITC) recipients in Madison County, New York, we evaluate the effectiveness\\u000a of the EITC in improving the economic well-being of low-income households. In particular, we examine the impact of the EITC\\u000a across household types. For tax years 2002 through 2004, we find that the EITC is responsible for significantly lowering the\\u000a poverty

Nicole B. SimpsonJill; Jill Tiefenthaler; Jameson Hyde

2010-01-01

236

75 FR 8104 - Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded Schools  

Federal Register 2010, 2011, 2012, 2013

...in obtaining an allocation of the bonding authority to finance construction...the $400,000,000 in Tax Credit Bonding Authority granted to the Secretary as a result of the ARRA of 2009. This bonding authority is for the purpose of...

2010-02-23

237

Earned Income Tax Credit and Expected Social Security Retirement Benefits Among Low-Income Women. Working Paper Series.  

National Technical Information Service (NTIS)

Expansions in the Earned Income Tax Credit (EITC) are associated with increases in formal employment and increases in long-term year-over-year growth in earnings for single mothers. In this study, we examine whether expansions in the EITC are likely to le...

J. Schwabish M. Dahl T. DeLeire T. Smeeding

2012-01-01

238

Labor Supply Effects of the Earned Income Tax Credit: Evidence from Wisconsin Supplemental Benefit for Families with Three Children  

Microsoft Academic Search

We examine the labor market consequences of the Earned Income Tax Credit (EITC), comparing labor market behavior of eligible parents in Wisconsin, which supplements the federal EITC for families with three children, to that of similar parents in states that do not supplement the federal EITC. Data come from the 2000 Census of Population. Most previous studies have relied on

Maria Cancian; Arik Levinson

2005-01-01

239

The EITC Disincentive: The Effects on Hours Worked from the Phase-out of the Earned Income Tax Credit  

Microsoft Academic Search

This paper examines the effect on hours worked of the income-based phase-out of the Earned Income Tax Credit (EITC). It discusses earlier literature on the subject. While the effects on labor force participation of EITC have been thoroughly studied, producing a consensus that the program encourages participation particularly among single women with children, the effect on hours has taken a

Paul Trampe

2007-01-01

240

EARNED INCOME TAX CREDIT IN ISRAEL: DESIGNING THE SYSTEM TO REFLECT THE CHARACTERISTICS OF LABOR SUPPLY AND POVERTY  

Microsoft Academic Search

* This study examines the desired parameters for the institution of an earned income tax credit (EITC) - a subsidy for low wage earners - in Israel. The goal of the system would be to encourage individuals with low earning potential to enter the labor market and to reduce poverty among households that include wage earners. The combination of data

ADI BRENDER; MICHEL STRAWCZYNSKI

2006-01-01

241

Combining Welfare-to-Work Measures with Tax credits: A New Hybrid Approach to Social Security in the United Kingdom  

Microsoft Academic Search

The changes described in this article reflect a shift in social security away from social insurance and towards a mixture of social assistance, occupational or private insurance and tax credits. It suggests that what is new and distinctive about UK social security policy is the way in which a new strategy has been forged by linking the New Deal, which

Michael Adler

2004-01-01

242

Analysis of the effects of section 29 tax credits on reserve additions and production of gas from unconventional resources  

SciTech Connect

Federal tax credits for production of natural gas from unconventional resources can stimulate drilling and reserves additions at a relatively low cost to the Treasury. This report presents the results of an analysis of the effects of a proposed extension of the Section 29 alternative fuels production credit specifically for unconventional gas. ICF Resources estimated the net effect of the extension of the credit (the difference between development activity expected with the extension of the credit and that expected if the credit expires in December 1990 as scheduled). The analysis addressed the effect of tax credits on project economics and capital formation, drilling and reserve additions, production, impact on the US and regional economies, and the net public sector costs and incremental revenues. The analysis was based on explicit modeling of the three dominant unconventional gas resources: Tight sands, coalbed methane, and Devonian shales. It incorporated the most current data on resource size, typical well recoveries and economics, and anticipated activity of the major producers. Each resource was further disaggregated for analysis based on distinct resource characteristics, development practices, regional economics, and historical development patterns.

Not Available

1990-09-01

243

Bringing health and social policy together: the case of the earned income tax credit.  

PubMed

The principal objective of our research is to examine whether the earned income tax credit (EITC), a broad-based income support program that has been shown to increase employment and income among poor working families, also improves their health and access to care. A finding that the EITC has a positive impact on the health of the American public may help guide deliberations about its future at the federal, state, and local levels. The authors contend that a better understanding of the relationship between major socioeconomic policies such as the EITC and the public's health will inform the fields of health and social policy in the pursuit of improving population health. PMID:19597453

Arno, Peter S; Sohler, Nancy; Viola, Deborah; Schechter, Clyde

2009-07-01

244

Bringing health and social policy together: The case of the earned income tax credit  

PubMed Central

The principal objective of our research is to examine whether the earned income tax credit (EITC), a broad-based income support program that has been shown to increase employment and income among poor working families, also improves their health and access to care. A finding that the EITC has a positive impact on the health of the American public may help guide deliberations about its future at the federal, state, and local levels. The authors contend that a better understanding of the relationship between major socioeconomic policies such as the EITC and the public’s health will inform the fields of health and social policy in the pursuit of improving population health.

Arno, Peter S.; Sohler, Nancy; Viola, Deborah; Schechter, Clyde

2011-01-01

245

26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...  

Code of Federal Regulations, 2010 CFR

...under section 168. (ii) In 1984, G's business use percentage is 80 percent...q)(1). The maximum amount of G's investment tax credit is $533.33...recovery percentages under section 168. G's unadjusted basis for purposes of...

2010-04-01

246

26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...  

Code of Federal Regulations, 2010 CFR

...under section 168. (ii) In 1984, G's business use percentage is 80 percent...q)(1). The maximum amount of G's investment tax credit is $533.33...recovery percentages under section 168. G's unadjusted basis for purposes of...

2009-04-01

247

Incorrect Citations Give Unfair Credit to Review Authors in Ecology Journals  

PubMed Central

The number of citations that papers receive has become significant in measuring researchers' scientific productivity, and such measurements are important when one seeks career opportunities and research funding. Skewed citation practices can thus have profound effects on academic careers. We investigated (i) how frequently authors misinterpret original information and (ii) how frequently authors inappropriately cite reviews instead of the articles upon which the reviews are based. To reach this aim, we carried a survey of ecology journals indexed in the Web of Science and assessed the appropriateness of citations of review papers. Reviews were significantly more often cited than regular articles. In addition, 22% of citations were inaccurate, and another 15% unfairly gave credit to the review authors for other scientists' ideas. These practices should be stopped, mainly through more open discussion among mentors, researchers and students.

Teixeira, Mariana C.; Thomaz, Sidinei M.; Michelan, Thaisa S.; Mormul, Roger P.; Meurer, Thamis; Fasolli, Jose Vitor B.; Silveira, Marcio J.

2013-01-01

248

The impact of an unconditional tax credit for families on self-rated health in adults: Further evidence from the cohort study of 6900 New Zealanders.  

PubMed

It is hypothesized that unconditional (given without obligation) publicly funded financial credits more effectively improve health than conditional financial credits in high-income countries. We previously reported no discernible short-term impact of an employment-conditional tax credit for families on self-rated health (SRH) in adults in New Zealand. This study estimates the effect of an unconditional tax credit for families, called Family Tax Credit (FTC), on SRH in the same study population and setting. A balanced panel of 6900 adults in families was extracted from seven waves (2002-2009) of the Survey of Family, Income and Employment. The exposures, eligibility for and amount of FTC, were derived by applying government eligibility and entitlement criteria. The outcome, SRH, was collected annually. Fixed effects regression analyses eliminated all time-invariant confounding and adjusted for measured time-varying confounders. Becoming eligible for FTC was associated with a small and statistically insignificant change in SRH over the past year [effect estimate: 0.013; 95% confidence interval (CI) -0.011 to 0.037], as was an increase in the estimated amount of FTC by $1000 (effect estimate: -0.001; 95% CI -0.006 to 0.004). The unconditional tax credit for families had no discernible short-term impact on SRH in adults in New Zealand. It did not more effectively improve health status than an employment-conditional tax credit for families. PMID:24632096

Pega, Frank; Carter, Kristie; Kawachi, Ichiro; Davis, Peter; Blakely, Tony

2014-05-01

249

The Interaction of Metropolitan Cost-of-living & the Federal Earned Income Tax Credit: One Size Fits All?  

Microsoft Academic Search

This paper explores the interaction between the federal Earned Income Tax Credit (EITC) and the cost-of-living faced by single mothers. After the 1993 EITC expansion, we identify up to a 10 percentage point increase in labor force participation for single mothers in the lowest cost areas but no discernable response in the highest cost areas. We conclude that the EITC’s

Katie Fitzpatrick; Jeffrey Thompson

2009-01-01

250

BASIC INCOME AND ITS COGNATES Partial basic income versus earned income tax credit and reductions of social security contributions as alternative ways of addressing the \\  

Microsoft Academic Search

At least three types of transfer policies have been advocated as ways of fighting unemployment without worsening poverty: reductions of social security contributions, the earned income tax credit, and an unconditional basic income (possibly in the form of a negative income tax). Many proponents of some of these are passionate opponents of some of the others. Yet, in the institutional

Philippe Van Parijs; Laurence Jacquet; Claudio César Salinas

251

26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.  

Code of Federal Regulations, 2013 CFR

...described in § 1.25A-3) plus the Lifetime Learning Credit (as described in...Coordination of Hope Scholarship Credit and Lifetime Learning Credit â(1) In general...defined in § 1.25A-2(d)) and a Lifetime Learning Credit for one or more...

2013-04-01

252

26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.  

Code of Federal Regulations, 2013 CFR

...statements reporting wages and withheld taxes, see sections 6041 and 6051 and...For provisions relating to filing information returns and corrected information returns reporting wages and withheld taxes, see sections 6041 and 6051...

2013-04-01

253

26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.  

Code of Federal Regulations, 2010 CFR

...repaid the amount of the tax to the ultimate purchaser...purchased the article for consumption, or for use in the...Conditions to be met. If tax under chapter 32 is...article is not subject to tax under chapter 32. ...person for purposes of consumption unless the...

2010-04-01

254

27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.  

Code of Federal Regulations, 2010 CFR

...repaid the amount of the tax to the ultimate purchaser...purchased the article for consumption, or for use in the...Conditions to be met. If tax under chapter 32 of...article is not subject to tax under chapter 32 of the...person for purposes of consumption unless the...

2010-04-01

255

Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families  

ERIC Educational Resources Information Center

As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

Lim, Younghee; DeJohn, Tara V.; Murray, Drew

2012-01-01

256

Free tax assistance and the earned income tax credit: vital resources for social workers and low-income families.  

PubMed

As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance (VITA)--a free income tax preparation program, which is a vital resource available to low-income families. Unfortunately, VITA is largely underused and often unknown to economically strained families and to the social workers and other professionals to whom these families turn for assistance. This article concludes with policy and practice implications for social workers and other professionals engaged in providing services to financially vulnerable families. PMID:23038879

Lim, Younghee; DeJohn, Tara V; Murray, Drew

2012-04-01

257

26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.  

Code of Federal Regulations, 2013 CFR

...TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates of Nonresidents... In the case of estates of decedents dying on or after November 14, 1966...section, in the case of estates of decedents dying after November 10, 1988, a unified...

2013-04-01

258

26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).  

Code of Federal Regulations, 2013 CFR

...TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates of Citizens...the sum ofâ (i) For any decedent dying in calendar year 2011, $5,000,000; and (ii) For any decedent dying after calendar year 2011,...

2013-04-01

259

26 CFR 1.904-1 - Limitation on credit for foreign taxes.  

Code of Federal Regulations, 2013 CFR

...corporation paid income and profits taxes to Brazil on its income and in addition paid...000 Taxable income from sources within Brazil 50,000 Total taxable income 100...500 Dividend tax paid at source to Brazil 19,000 Income and profits...

2013-04-01

260

Employer Tax Credits for Child Care: Asset or Liability? Child Care Action Campaign. CCAC Special Report No. 1: State Financing Alternatives Project.  

ERIC Educational Resources Information Center

In its evaluation of the effectiveness of employer tax credits (ETCs), the Child Care Action Campaign (CCAC) examined quantitative data and conducted extensive interviews with over 100 public officials, corporate leaders, financial analysts, and child care advocates in the 13 states with established ETC policies. CCAC also interviewed individuals…

Euben, Donna; Reisman, Barbara

261

Examining the impact of welfare reform, labor market conditions, and the Earned Income Tax Credit on the employment of black and white single mothers  

Microsoft Academic Search

Using the Annual Demographic Files of the March Current Population Survey, we estimate the effects of welfare policies, labor market conditions, and the Earned Income Tax Credit on the probability of employment for black and white single mothers, and we investigate the extent to which changes in these macro-level factors account for racial differences in employment growth over this period.

Mary C. Noonan; Sandra S. Smith; Mary E. Corcoran

2007-01-01

262

Comment on Michael A. Stegman, Walter R. Davis, and Roberto Quercia's “The Earned Income Tax Credit as an instrument of housing policy”  

Microsoft Academic Search

The article by Stegman, Davis, and Quercia is a careful, comprehensive analysis of the current impact of the Earned Income Tax Credit (EITC) on the housing cost burdens of working families. Its major proposal, a graduated supplement to the EITC to reflect housing costs, is compared with my broader concept of addressing severe cost burdens through supplements to major income

Cushing N. Dolbeare

2004-01-01

263

Child Care: A Summary and Analysis of New Federal Programs and Tax Credits. 101st Congress in Review. State-Federal Issue Brief Vol. 3, No. 8.  

ERIC Educational Resources Information Center

This issue brief analyzes the two new child care grant programs that were established during the 101st Congress. It also analyzes the new and expanded tax credits created to assist low-income families with children. The provisions of the Child Care and Development Block Grant (CCDBG) and the Child Care Services Entitlement concern: (1) eligibility…

Morse, Ann; Steisel, Sheri

264

Have the 1996 welfare reforms and expansion of the earned income tax credit eliminated the need for a basic income guarantee in the US?  

Microsoft Academic Search

Welfare was reformed significantly in 1996, and the Earned Income Tax Credit (EITC) was expanded substantially during the last decade. In the wake of these events, welfare rolls have shrunk dramatically and employment among the poor has increased, leading many to conclude that these policies have achieved important equity and efficiency goals. It is argued here that these conclusions are

James B. Bryan

2005-01-01

265

Comment on Michael A. Stegman, Walter R. Davis, and Roberto Quercia's “The Earned Income Tax Credit as an instrument of housing policy”  

Microsoft Academic Search

Using the housing affordability issue to advocate for an expansion of the Earned Income Tax Credit as part of a broader working families agenda is politically shrewd. The American public strongly supports the idea that those who “work and play by the rules” (207) should be able to afford the basic essentials of life, and housing is obviously one of

Joseph Harkness

2004-01-01

266

The Effects of State R&D Tax Credits in Stimulating Private R&D Expenditure: A Cross-State Empirical Analysis  

ERIC Educational Resources Information Center

This is a cross-state empirical study which examines the effects of state research and development (R&D) tax credits on private R&D expenditure in the states. Other explanatory variables include federal R&D subsidies, public services in higher education and R&D-targeted programs as well as other control variables. The statistical result shows that…

Wu, Yonghong

2005-01-01

267

Living in Affordable Housing and Duration of Tenure: Do Older Adults Stay in Low-Income Housing Tax Credit Projects as They Age?  

Microsoft Academic Search

Compliance data for the low-income housing tax credit program in Ohio was examined to identify factors associated with affordable housing tenure. Residents aged 55 and older reported a median tenure duration of 2.7 years. Cox regression was used to explore time until exiting housing, controlling for demographic factors, and the date the housing project was placed into service. Results suggest

Holly Beard; Brian Carnahan

2011-01-01

268

26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.  

Code of Federal Regulations, 2013 CFR

...tires or, prior to January 1, 1984, inner tubes. 48.6416(c)-1 Section 48...tires or, prior to January 1, 1984, inner tubes. (a) Allowance of credit against tax...section 4218 on the use, of a tire or inner tube, and the manufacturer of another...

2013-04-01

269

The Universal Tuition Tax Credit: A Proposal To Advance Parental Choice in Education. How Educational Freedom Will Help Michigan Students, Schools and Taxpayers.  

ERIC Educational Resources Information Center

This report presents a proposal to expand parental choice in Michigan education by amending the Michigan Constitution and establishing a Universal Tuition Tax Credit (UTTC). Section 1 reviews why parental choice is the most important systemic education reform and evaluates various ways to expand it. Section 2 examines Michigan's constitutional…

Anderson, Patrick L.; McLellan, Richard; Overton, Joseph P.; Wolfram, Gary

270

The individual health insurance market: researchers, policy makers seek common ground on tax credits for the uninsured.  

PubMed

As policy makers in Washington consider the use of tax credits to encourage uninsured Americans to buy health insurance, researchers and policy experts debated the merits of the individual health insurance market at a conference sponsored by the Center for Studying Health System Change (HSC) and Health Affairs. One presenter estimated that the individual market "works acceptably well for about 80 percent of potential buyers" but is unlikely to help the remaining 20 percent, who suffer from the worst health. Another presenter argued that the individual market "is not a good place to target substantial new resources aimed at lowering the number of uninsured persons." A proposal that intrigued many conference attendees is to have the federal government serve as a reinsurer of the individual market "by assuming responsibility for most of the costs of people in the highest 2 percent to 3 percent of the national spending distribution." PMID:12512517

2002-12-01

271

26 CFR 1.904-1 - Limitation on credit for foreign taxes.  

Code of Federal Regulations, 2010 CFR

...section 902 to have been paid to Brazil, computed as follows: Dividends...Income and profits taxes paid to Brazil on $200,000 30,000...deemed to have been paid to Brazil 26,500 Per-country...151 or 642(b). (d) Election of overall limitation...

2010-04-01

272

26 CFR 1.904-1 - Limitation on credit for foreign taxes.  

Code of Federal Regulations, 2010 CFR

...section 902 to have been paid to Brazil, computed as follows: Dividends...Income and profits taxes paid to Brazil on $200,000 30,000...deemed to have been paid to Brazil 26,500 Per-country...151 or 642(b). (d) Election of overall limitation...

2009-04-01

273

Who's Afraid of Redistribution? An Analysis of the Earned Income Tax Credit  

Microsoft Academic Search

In the 2008 Presidential campaign, the American public was reminded time and again of the differences in the economic policies of the nominees: John McCain would cut taxes, and Barack Obama would raise them, although only on those earning over $250,000. In the final days of the campaign, the McCain camp accused Obama of proposing “redistribution,” and the Obama camp

Jennifer Bird-Pollan

2009-01-01

274

L'Earned Income Tax Credit, un crédit d'impôt ciblé sur les foyers de salariés modestes aux États-Unis  

Microsoft Academic Search

[fre] L’Earned Income Tax Credit (EITC) est un crédit d’impôt bénéficiant aux foyers dans lesquels au moins une personne travaille. Les hausses de barème au cours de la décennie 90 en ont fait un mécanisme substantiel de soutien aux revenus des familles aux États-Unis. En 1998, ce mécanisme concerne 19,5 millions de foyers, pour un coût d’environ 30 milliards de

Olivier Bontout

2000-01-01

275

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...  

Code of Federal Regulations, 2010 CFR

...shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States...

2009-04-01

276

26 CFR 31.3507-1 - Advance payments of earned income credit.  

Code of Federal Regulations, 2013 CFR

...employee FICA taxes is not entitled...payments of the earned income credit. Moreover...and FICA taxes, see paragraph...describing the earned income credit advance...of advance earned income credit amount as...and FICA taxes...

2013-04-01

277

H. R. 1054: This Act may be cited as the Environmental Tax Credit Act of 1991, Introduced in the House of Representatives, One Hundred Second Congress, First Session, February 21, 1991  

SciTech Connect

This bill was introduced into the US House of Representatives on February 21, 1991 to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment. Key features of this legislation include the following: acid rain control property; tax-exempt financing of acid rain control property; tax credit for coal cleaning minerals; qualified clean air allowances; and amortization of qualified acid rain control property.

Not Available

1991-01-01

278

26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.  

Code of Federal Regulations, 2013 CFR

...statements reporting wages and withheld taxes, see sections 6041 and 6051 and...For provisions relating to filing information returns and corrected information returns reporting wages and withheld taxes, see sections 6041 and 6051...

2013-04-01

279

Stock options, tax credits or employment contracts please! The value of deliberative public disagreement about human tissue donation.  

PubMed

'Deliberative democracy' is increasingly popular globally, as a means of securing public engagement with emerging health technologies and democratizing their governance. Architects of deliberative 'mini-publics' have tended, however, to privilege consensus within deliberation and the generation of 'action commitments' within a 'decisional context', despite widespread critique. Less attention has been paid to the phenomenon of persistent disagreement within constructed deliberative fora. This paper addresses this lacuna, performing a narrative analysis of four days of deliberation within one small group of demographically diverse public participants at the BC Biobank Deliberation (Vancouver, Canada, 2007). It reveals the value of listening to persistent deliberative disagreements. First, this paper argues that disagreements enable identification of deliberation and evaluation of its quality. Second, they generate insight into the deliberative process and the discursive means through which consensus can be achieved. Third, persistent deliberative disagreements can be creative of innovative governance solutions. In the case of the BC Biobank Deliberation, disagreements about compensation for biobank donors generated a range of suggestions for mediating between donor rights, corporate interests and societal needs--from tissue sample rentals to donor tax credits--suggestions that are unique to the existing academic and policy literature. Finally, this paper argues that practitioners should present persistent disagreements to public and policy audiences as an 'output' of deliberative democracy events. PMID:21683492

Walmsley, Heather L

2011-07-01

280

Tax Information Series.  

National Technical Information Service (NTIS)

This publication consists of a series of tax information handouts in camera-ready format for use in legal assistance offices.... Income tax, IRAs, Interest, Moving expenses, Rental, Points, Divorce, Deductions, Bonds, Child and dependent care credit.

1993-01-01

281

Individual Income Tax Returns, 2007. Publication 1304 (Rev. 07-2009).  

National Technical Information Service (NTIS)

This report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications are by tax status, size of adjusted gross i...

2009-01-01

282

Individual Income Tax Returns, 2008. Publication 1304 (Rev. 07-2010).  

National Technical Information Service (NTIS)

This report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified income tax, tax credits, self-employment tax, and tax payments. Classifications are by tax status, size of adjusted gross i...

2008-01-01

283

Debt and the marginal tax rate  

Microsoft Academic Search

Do taxes affect corporate debt policy? This paper tests whether the incremental use of debt is positively related to simulated firm-specific marginal tax rates that account for net operating losses, investment tax credits, and the alternative minimum tax. The simulated marginal tax rates exhibit substantial variation due to the dynamics of the tax code, tax regime shifts, business cycle effects,

John R. Graham

1996-01-01

284

Capitalizing on Tax Benefits for Parents of Children with Special Needs  

ERIC Educational Resources Information Center

This article gives a brief overview of the deductions and credits which may be available under current tax law. However, parents of children with special needs should be aware that specific rules apply to each of these tax issues. For instance, in order to claim a child's educational expenses, parents must carefully examine the facts regarding…

Brinker, Thomas M., Jr.; Sherman, W. Richard

2006-01-01

285

76 FR 78816 - Tax Return Preparer Penalties Under Section 6695  

Federal Register 2010, 2011, 2012, 2013

...computation. (ii) The tax return preparer's completion of the Earned Income Credit Worksheet (or other record of the tax return preparer's...of the completed Earned Income Credit Worksheet (or other record of the tax return...

2011-12-20

286

76 FR 62689 - Tax Return Preparer Penalties Under Section 6695  

Federal Register 2010, 2011, 2012, 2013

...computation. (ii) The tax return preparer's completion of the Earned Income Credit Worksheet (or other record of the tax return preparer's...of the completed Earned Income Credit Worksheet (or other record of the tax return...

2011-10-11

287

Tax scheme threatens shared-savings jobs  

SciTech Connect

An Internal Revenue Service challenge of a shared-savings tax shelter scheme that overvalues conservation equipment in order to attract investors may cost the suppliers of such equipment. The CSL Company asks users to relinquish about half their energy savings in exchange for not having to invest capital for the equipment. They are asked to give up all the tax benefits for depreciation, business investment, and energy tax credits. CSL overvalues the equipment by adding projected energy savings. Other firms hope that the action against CSL and the Fulham Group will not drive out funding for legitimate arrangements. (DCK)

Cohn, L.

1982-04-12

288

26 CFR 9.1 - Investment credit-public utility property elections.  

Code of Federal Regulations, 2013 CFR

...THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REDUCTION...1975 § 9.1 Investment creditâpublic utility property elections...credit allowed â(i) Credit earned in taxable year. The...

2013-04-01

289

26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.  

Code of Federal Regulations, 2011 CFR

...of this section) who is a citizen or resident of the United States, the tax return preparer's or appraiser's social security account number (or such alternative number as may be prescribed by the IRS in forms, instructions, or other...

2011-04-01

290

26 CFR 1.50A-3 - Recomputation of credit allowed by section 40.  

Code of Federal Regulations, 2013 CFR

...subparagraph) in the credits allowed for any credit year and for any other taxable year affected by the reduction in credit earned for any credit year, then the income tax for the recapture year shall be increased...

2013-04-01

291

26 CFR 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978.  

Code of Federal Regulations, 2013 CFR

...Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978. (a) [Reserved] (b)...

2013-04-01

292

26 CFR 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978.  

Code of Federal Regulations, 2010 CFR

...Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978. (a) [Reserved] (b)...

2009-04-01

293

26 CFR 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978.  

Code of Federal Regulations, 2010 CFR

...Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.32-2 Earned income credit for taxable years beginning after December 31, 1978. (a) [Reserved] (b)...

2010-04-01

294

26 CFR 1.50A-2 - Carryback and carryover of unused credit.  

Code of Federal Regulations, 2013 CFR

...INCOME TAX INCOME TAXES Rules for Computing Credit for Expenses...the credit earned for the taxable...which an unused credit may be carried...X files its income tax return on the...year. X's credit earned and its...

2013-04-01

295

Cost of Federal tax credit programs to develop the market for industrial solar and wind energy technologies. Final report to Lawrence Livermore Laboratory, University of California. Volume 2: appendices  

SciTech Connect

A study was made to estimate the impact tax credits (from Acts passed by Congress) would have on renewable energy investment and to estimate the net costs to the US Treasury of providing these tax credits. The appendices to this study are presented. Some investment and marketing penetration worksheets are presented on wind turbines, solar ponds, flat plates, evacuated tubes, and parabolic troughs. A market penetration and economic analysis program with test written for TI-59 programmable calculator with printer is presented. Data on the average $/kWh for each state are included for energy use (70 to 400/sup 0/F and electricity) and energy resource (total and direct solar and wind). Also included is an energy use processing program written for TI-59 programmable calculator with printer. (MCW)

Downey, W.T.; Carey, H.; Dlott, E.; Frantzis, L.; McDonald, M.; Myer, L.; O& #x27; Neill, K.; Patel, R.; Perkins, R.

1981-11-12

296

Tax evasion, informants, and optimal auditing policy  

Microsoft Academic Search

We analyze the interaction between the tax authority, tax payers, and potential informants in a game theoretic framework. The tax authority gives monetary incentives to informants, and conducts random tax audits. The probability of a tax payer being audited depends on whether the tax authority received a tip about him from an informant or not. In subgame perfect equilibrium tax

Nir Dagan; Yossi Tobol

2005-01-01

297

Expanding wallets and waistlines: the impact of family income on the BMI of women and men eligible for the Earned Income Tax Credit.  

PubMed

The rising rate of obesity has reached epidemic proportions and is now one of the most serious public health challenges facing the US. However, the underlying causes for this increase are unclear. This paper examines the effect of family income changes on body mass index (BMI) and obesity using data from the National Longitudinal Survey of Youth 1979 cohort. It does so by using exogenous variation in family income in a sample of low-income women and men. This exogenous variation is obtained from the correlation of their family income with the generosity of state and federal Earned Income Tax Credit (EITC) program benefits. Income is found to significantly raise the BMI and probability of being obese for women with EITC-eligible earnings, and have no appreciable effect for men with EITC-eligible earnings. The results imply that the increase in real family income from 1990 to 2002 explains between 10 and 21% of the increase in sample women's BMI and between 23 and 29% of their increased obesity prevalence. PMID:19142860

Schmeiser, Maximilian D

2009-11-01

298

A Pro-Family Income Tax.  

ERIC Educational Resources Information Center

Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

Carlson, Allan

1989-01-01

299

The Estate Tax Enigma.  

ERIC Educational Resources Information Center

Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

Harrison, Ellen K.

2001-01-01

300

Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient  

PubMed Central

Context The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Methods Because health status may affect income, this article uses an “instrumental variable” strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). Findings I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. Conclusions These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research.

Larrimore, Jeff

2011-01-01

301

26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.  

Code of Federal Regulations, 2013 CFR

... INCOME TAXES (CONTINUED) Earned Income of Citizens...exclusions, and credits. (a...is foreign earned income for that...Foreign taxes â(1...deduction or credit is allowed...and foreign earned income of $75...D's foreign taxes disallowed...deduction or credit purposes...

2013-04-01

302

26 CFR 20.2014-6 - Period of limitations on credit.  

Code of Federal Regulations, 2010 CFR

... false Period of limitations on credit. 20.2014-6 Section 20.2014-6 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-6 Period of limitations on credit. The...

2010-04-01

303

26 CFR 1.53-2 - Carryback and carryover of unused credit.  

Code of Federal Regulations, 2010 CFR

...true Carryback and carryover of unused credit. 1.53-2 Section 1.53-2 Internal Revenue INTERNAL REVENUE SERVICE...TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.53-2 Carryback and carryover of unused...

2010-04-01

304

26 CFR 1.53-2 - Carryback and carryover of unused credit.  

Code of Federal Regulations, 2010 CFR

...false Carryback and carryover of unused credit. 1.53-2 Section 1.53-2 Internal Revenue INTERNAL REVENUE SERVICE...TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.53-2 Carryback and carryover of unused...

2009-04-01

305

26 CFR 31.3507-2 - Earned income credit advance payment certificates.  

Code of Federal Regulations, 2013 CFR

...EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE General Provisions Relating to Employment Taxes (Chapter 25, Internal Revenue Code of 1954) § 31.3507-2 Earned income credit advance payment...

2013-04-01

306

26 CFR 31.3507-1 - Advance payments of earned income credit.  

Code of Federal Regulations, 2010 CFR

...liability for these taxes for the reporting...wage withholding taxes paid by the employer...Revenue Service against the employer's...liability for employment taxes reported on the...part of an advance earned income credit amount as...

2010-04-01

307

26 CFR 31.3507-1 - Advance payments of earned income credit.  

Code of Federal Regulations, 2010 CFR

...liability for these taxes for the reporting...wage withholding taxes paid by the employer...Revenue Service against the employer's...liability for employment taxes reported on the...part of an advance earned income credit amount as...

2009-04-01

308

26 CFR 1.6425-2 - Computation of adjustment of overpayment of estimated tax.  

Code of Federal Regulations, 2011 CFR

...Computation of adjustment of overpayment of estimated tax. 1.6425-2 Section 1.6425-2 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Abatements, Credits, and...

2011-04-01

309

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.  

Code of Federal Regulations, 2013 CFR

... false Deduction for certain foreign death taxes. 20.2053-10 Section 20...2053-10 Deduction for certain foreign death taxes. (a) General rule...deduction has upon the credit for foreign death taxes. (b) Condition for...

2013-04-01

310

Tax reform for low-wage workers.  

PubMed

As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated. PMID:10634087

Seipel, M M

2000-01-01

311

Credit Risk Management  

Microsoft Academic Search

\\u000a Credit risk management is an important issue in banking. In this chapter we give an overview of the models for calculating\\u000a the default risk exposure of a credit portfolio. The primary goal of these models is to help credit analysts define whether\\u000a a loan should be issued, which risk premia is appropriate, and how much capital should be directed to

Jürgen Franke; Wolfgang Karl Härdle; Christian Matthias Hafner

312

FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986  

Microsoft Academic Search

The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in agriculture. A stochastic coefficients econometric methodology is used to estimate an investment function which is then used to simulate the effects of tax

Michael LeBlanc; James Hrubovcak; Ron L. Durst; Roger K. Conway

1992-01-01

313

26 CFR 1.53-2 - Carryback and carryover of unused credit.  

Code of Federal Regulations, 2013 CFR

...based on amount of tax for the preceding...exceeds the sum of the credit earned for such year and...B's targeted jobs credit for that taxable...90 percent of his income tax liability or $9...000 targeted jobs credit in 1979...

2013-04-01

314

26 CFR 1.23-1 - Residential energy credit.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 false Residential energy credit. 1.23-1 Section 1.23-1...Taxable Year § 1.23-1 Residential energy credit. (a) General rule. Section...former section 44C provides a residential energy credit against the tax imposed by...

2013-04-01

315

More IOU tax favors. [Investor-owned utilities  

Microsoft Academic Search

Investor-owned utilities (IOUs), who paid only 5% of their net income in taxes in 1979, are seeking new tax favors from the Reagan administration in the form of access to the 10-5-3 accelerated depreciation and liberalized investment and energy tax credits, tax deferrals on reinvested dividends, tax-exempt bonding for oil-to-coal conversions, and deductions for nuclear-plant decommissioning and fuel disposal. The

Goldfield

1981-01-01

316

Selfless giving.  

PubMed

In four studies, we show that people who anticipate more personal change over time give more to others. We measure and manipulate participants' beliefs in the persistence of the defining psychological features of a person (e.g., his or her beliefs, values, and life goals) and measure generosity, finding support for the hypothesis in three studies using incentive-compatible charitable donation decisions and one involving hypothetical choices about sharing with loved ones. PMID:23973466

Bartels, Daniel M; Kvaran, Trevor; Nichols, Shaun

2013-11-01

317

Establishing Credit  

NSDL National Science Digital Library

This project is to help you understand about how to establish good credit even when you are young adults. When we are done with this lesson you should be able to answer the following questions. 1. What is credit? 2. What does it mean to have good credit? 3. How do you establish good credit? 4. What is a good credit score? 5. When might you be concerned about ...

Behling, Mrs. T.

2009-09-16

318

26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.  

Code of Federal Regulations, 2010 CFR

...of deductions and credits to nonresident alien individuals. 1.874-1 Section 1...CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.874-1...of deductions and credits to nonresident alien individuals. (a) Return...

2010-04-01

319

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.  

Code of Federal Regulations, 2013 CFR

...credits for each type of credit and for each taxable year in which such credit is earned is multiplied by a fraction...fraction is the total credit reduction amount as determined...on the amended Federal income tax return or returns...

2013-04-01

320

26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).  

Code of Federal Regulations, 2013 CFR

...subject to tax under section...has $400 of earned income and $2...child's earned income? A-8. Yes. The tax imposed by...net unearned income is not taken...deduction or credit for purposes...parent's tax...

2013-04-01

321

27 CFR 25.283 - Claims for refund of tax.  

Code of Federal Regulations, 2010 CFR

... (9) A statement that the tax has been fully paid or determined...unmerchantable. Claims for refund of tax on beer lost, whether by...be returned to the market for consumption or sale; (4) Date of the...Claims for refund or credit of tax on beer voluntarily...

2010-04-01

322

26 CFR 1.1-2 - Limitation on tax.  

Code of Federal Regulations, 2013 CFR

...this limitation the tax under section 1 (a) or (b) and the tax at the 87-percent...the allowance of any credits against the tax. Where the alternative...computed on the taxable income reduced by 50 percent...an individual has earned taxable income...

2013-04-01

323

Economic Consequences of Tax Reform on Agricultural Investment.  

National Technical Information Service (NTIS)

The Tax Reform Act of 1986 will probably cause investment in agricultural equipment to decline through 1991, mostly because of the repeal of the investment tax credit. Five tax reform proposals debated prior to the passage of the act would also have led t...

R. Conway R. Durst J. Hrubovcak M. LeBlanc

1988-01-01

324

The President's Agenda for Tax Relief  

NSDL National Science Digital Library

In early 2001, President Bush released a summary of his agenda for tax relief. He claims to offer a "bold and fair tax relief plan that will reduce the inequities of the current tax code and help ensure that America remains prosperous." Highlights of Bush's proposal include doubling the child care credit to $1,000 per child, reinstating the ten percent deduction for two-earner couples, thus reducing the "marriage penalty," and eliminating inheritance taxes. The rather celebratory summary provides a short explanation of each element of the new tax plan, along with several charts on topics including consumer debt, tax rates for Americans on the edge of poverty, and the tax reduction for the poorest families. Finally, the report offers an easy-to-understand, side-by-side comparison of the current tax code and the Bush plan.

2001-01-01

325

Credit Traps  

Microsoft Academic Search

This paper studies the limitations of monetary policy transmission within a credit channel frame- work. We show that, under certain circumstances, the credit channel transmission mechanism fails in that liquidity injections by the central bank into the banking sector are hoarded and not lent out. We use the term ‘credit traps’ to describe such situations and show how they can

Efraim Benmelech; Nittai K. Bergman

2010-01-01

326

State Taxes and the Family--An Update. State Fiscal Brief No. 46.  

ERIC Educational Resources Information Center

Although 1997 saw many states enact tax cuts affecting families, 1997 cannot be characterized as a significant year for state tax relief for "poor" families. However, some states did make changes that will help the poor. These changes include: enactment of earned income tax credits (EITC) in two states (Massachusetts and Oregon), income tax

Liebschutz, David S.

327

Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms  

Microsoft Academic Search

This paper discusses the role of multinational firms and double taxation treaties for corporate income taxation in open economies. We show that it is optimal for a small open economy to levy positive corporate income taxes if multinational firms are taxed according to the full taxation after deduction system or the foreign tax credit system. Positive corporate taxes also occur

Clemens Fuest; Bernd Huber

2002-01-01

328

The Significance of Tax Law Asymmetries: An Empirical Investigation  

Microsoft Academic Search

This study uses tax return data for U.S. nonfinancial corporations for the period 1971-82 to estimate the importance of restrictions on the ability of firms to use tax credits and to obtain refunds for tax losses. Our results suggest that the incidence of such unused tax benefits increased substantially during the early 1980s, though we do not find these increases

Rosanne Altshuler; Alan J. Auerbach

1990-01-01

329

Optimal Trading and Tax Option Value of Defaultable Bonds with Asymmetric Capital Gain Taxes  

Microsoft Academic Search

Abstract Current U.S. tax laws provide investors an incentive to time the sales of their bonds to minimize,tax liability. T his gives rise to a tax timing option that affects bond value. I n reality, corporate bond investors’ tax-timing strategy is complicated by risk of default. E xisting term structure models have ignored the effect of the,tax-timing option and how,much,corporate

Peter Huaiyu Chen; Sheen X. Liu; Chunchi Wu

330

26 CFR 1.51-1 - Amount of credit.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.51-1...employability only if it is related to the occupation, or a cluster of closely related occupations, for which the student...

2010-04-01

331

26 CFR 1.51-1 - Amount of credit.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.51-1...employability only if it is related to the occupation, or a cluster of closely related occupations, for which the student...

2009-04-01

332

The Welfare Economics of an Excise-Tax Exemption for Biofuels  

Microsoft Academic Search

A general theory is developed to analyze the efficiency and income distribution effects of a biofuel consumer tax credit and the interaction effects with a price contingent farm subsidy. Using the U.S. ethanol market as a stylized example, ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers therefore gain directly while gasoline consumers

Harry de Gorter; David R. Just

2007-01-01

333

26 CFR 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely...  

Code of Federal Regulations, 2013 CFR

...rules and regulations, or to fraud with intent to evade tax...estate tax, reduced by the credits authorized by sections 2011...Federal estate tax reduced by the credits authorized by sections 2011...installments may be in the form of a letter addressed to the...

2013-04-01

334

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...  

Code of Federal Regulations, 2013 CFR

...30 of foreign taxes deemed paid as...its deemed paid credit and U.S. tax liability for...2008, plus 350u earned in 2009), and...post-1986 foreign income taxes for 2009 are...P's deemed paid credit with respect...

2013-04-01

335

Help Workers Boost Their Paychecks! The Earned Income Credit 2000 Outreach Kit.  

ERIC Educational Resources Information Center

This packet, which was developed as part of the Earned Income Credit Campaign 2000, contains an information booklet, a guide to outreach strategies, and accompanying materials to raise low-income workers' awareness of the Earned Income Credit (EIC) and other tax credits available to low-income taxpayers. The following are among the topics…

Center on Budget and Policy Priorities, Washington, DC.

336

26 CFR 1.46-2 - Carryback and carryover of unused credit.  

Code of Federal Regulations, 2013 CFR

...from a later unused credit year. (2) Exception...pre-1971 unused credit year may, under...prevent a later-earned 7-year carryover...pre-1971 unused credit. See section 46...1977 and files its income tax return on a...

2013-04-01

337

26 CFR 1.53-3 - Separate rule for pass-through of jobs credit.  

Code of Federal Regulations, 2010 CFR

...Separate rule for pass-through of jobs credit. 1.53-3 Section 1.53-3 Internal Revenue INTERNAL REVENUE SERVICE...TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.53-3 Separate rule for pass-through of jobs...

2010-04-01

338

26 CFR 1.53-3 - Separate rule for pass-through of jobs credit.  

Code of Federal Regulations, 2010 CFR

...Separate rule for pass-through of jobs credit. 1.53-3 Section 1.53-3 Internal Revenue INTERNAL REVENUE SERVICE...TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.53-3 Separate rule for pass-through of jobs...

2009-04-01

339

Taxing Situations.  

ERIC Educational Resources Information Center

This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

Sabo, Sandra R.

1995-01-01

340

26 CFR 1.453A-2 - Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986.  

Code of Federal Regulations, 2010 CFR

...Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986...CONTINUED) INCOME TAXES Taxable Year for Which Items of Gross Income Included...Treatment of revolving credit plans; taxable years beginning on or before December 31,...

2010-04-01

341

26 CFR 1.453A-2 - Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986.  

Code of Federal Regulations, 2010 CFR

...Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986...CONTINUED) INCOME TAXES Taxable Year for Which Items of Gross Income Included...Treatment of revolving credit plans; taxable years beginning on or before December 31,...

2009-04-01

342

26 CFR 1.453A-2 - Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986.  

Code of Federal Regulations, 2010 CFR

...Treatment of revolving credit plans; taxable years beginning on or before December 31, 1986... INCOME TAXES (CONTINUED) Taxable Year for Which Items of Gross Income Included...Treatment of revolving credit plans; taxable years beginning on or before December 31,...

2013-04-01

343

Tax Information and Tax Audit  

Microsoft Academic Search

The essential characteristic of taxable matter is its great diversity, consequence of multiple forms under which income is in economy. Regarding some taxes, the taxable matter can be mistaken for the tax basis, while, regarding other taxes it constitutes a resultant of the unification of many elements or application of some diminution procedures of taxable matter. This paper debate about

marin ciumag

2005-01-01

344

Use of local tax incentives for solar energy systems  

Microsoft Academic Search

In addition to incentives such as tax credits and low interest loans which are provided on the state and federal levels to promote the use of solar energy systems, there are numerous locally available incentives which can provide a further inducement for the use of solar. These include loans, demonstration projects, utility-financed solar installations and local property tax abatements and

M. ONeill; M. G. Wade

1982-01-01

345

Value-Added Taxes, Chain Effects, and Informality  

Microsoft Academic Search

We present an equilibrium model of tax avoidance and test its implications using a survey of firms in Brazil. In the model, the credit method used to collect value-added tax (VAT) creates informality chains-clients or suppliers of informal firms are more likely to be informal. An increase in enforcement in a production stage increases formality downstream and upstream. Various empirical

Ãureo de Paula; Jose A. Scheinkman

2010-01-01

346

VAT, Tariffs, and Withholding: Border Taxes and Informality in Developing Countries  

Microsoft Academic Search

This paper explores the implications of a distinctive feature of the value added tax (VAT) that is stressed by practitioners but essentially ignored by theorists: that it functions, in part, as a tax on the purchases of informal operators from formal sector businesses and, not least, on their imports. It stresses too the potential importance of the creditable withholding taxes

Michael Keen

2007-01-01

347

26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.  

Code of Federal Regulations, 2010 CFR

...authority of Country X, the amount of income tax due on its annual income. B is a dual capacity taxpayer as...petroleum authority one-half of the income taxes paid by B by allowing it a credit in calculating its own tax liability to...

2009-04-01

348

26 CFR 20.2053-9 - Deduction for certain State death taxes.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

2013-04-01

349

Understanding Credit Card Liquidity  

Microsoft Academic Search

This paper considers the growth of credit card liquidity in explaining household credit card use. With data from the 2004 Survey of Consumer Finances we identify key predictors of new credit card charges for households. The data suggest credit card spending appears motivated by low-cost access to credit card liquidity. This is consistent with previous research arguing credit card use

Ryan R. Brady

2008-01-01

350

Tax Preparation Tax Software Tax Advice and Tax  

NSDL National Science Digital Library

With the April 15 income tax deadline looming, most US taxpayers already have their tax forms (see the Scout Report for January 31, 1997). Now, for help with filling them in, H&R Block is standing by. The H&R Block page is highlighted by tips in eleven subject areas from business and professional to single parent to farmer. The tips, while thinly veiled ads for H&R Block, are concise checklists and reminders. The page also offers a tax refund calculator and "Ask Henry," where users can ask Block tax research experts a question. Selected questions are answered.

351

H. R. 5904: A Bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment, introduced in the House of Representatives, One Hundred First Congress, Second Session, October 23, 1990  

SciTech Connect

This bill was introduced into the US House of Representatives on October 23, 1990 to control acid rain. This legislation focuses on tax credit for equipment to meet acid rain reduction standards, as well as tax-exempt financing of acid rain control property. In addition, a tax credit is issued for minerals used to reduce the sulfur in coal.

Not Available

1990-01-01

352

Credit Cycles  

Microsoft Academic Search

The authors construct a model of a dynamic economy in which lenders cannot force borrowers to repay their debts unless the debts are secured. In such an economy, durable assets play a dual role: not only are they factors of production but they also serve as collateral for loans. The dynamic interaction between credit limits and asset prices turns out

Nobuhiro Kiyotaki

1997-01-01

353

Credit-Based Flow Control for ATM Networks  

Microsoft Academic Search

In credit-based flow control for ATM networks, switch buffer space is first allocated to each virtual circuit (VC) and then credit control is applied to the VC to prevent possible buffer overflow. Adaptive buffer allocation improves sharing by allowing dynamic alloca- tion of buffer space to multiple VCs sharing the same buffer pool. This paper gives an overview of credit

T. Blackwell; K. Chang; H. T. Kung; D. Lin

1994-01-01

354

26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.  

Code of Federal Regulations, 2013 CFR

...purposes of this section, the term estate tax means the tax imposed under section 2001 or 2101...Revenue Code of 1939), reduced by the credits against such tax. Each person including in gross income an amount of income in respect of a...

2013-04-01

355

Consumer Education Resources: Credit, Credit Problems, Home Mortgages & Equity Loans.  

ERIC Educational Resources Information Center

This document contains five lists of consumer resources pertaining to credit, credit problems, and home mortgages and equity loans. The first list, targeted at adults, provides information on general credit, applying for credit and contracts, seniors and women and credit, credit options and costs, credit protection, credit reports and bureaus, and…

Eastern Michigan Univ., Ypsilanti. National Inst. for Consumer Education.

356

Giving an insulin injection  

MedlinePLUS

To give an insulin injection, you need to fill the right syringe with the right amount of medicine, decide where to give the ... of each medicine to give. The type of insulin should match the type of syringe: U-100 ...

357

CPA Attested Tax Returns and Tax Evasion  

Microsoft Academic Search

For a considerable number of years, business income tax returns attested by a certified public accountant (CPA) have enjoyed special tax incentives. There has, however, been no documentary evidence to justify the existing tax incentive policy. This study, which uses a Tobit model to undertake an analysis of business income tax return data, empirically demonstrates that CPA attested tax returns

Suming Lin

2001-01-01

358

Gifted and Giving.  

ERIC Educational Resources Information Center

Examines the growing trend of professional black athletes to include institutions of higher education in their charitable giving. Examines motivations for giving (such as honoring a loved one), examples of gifts by prominent athletes, the appeal for postsecondary giving, and giving by athletes who failed to graduates. (DB)

St. John, Eric

2000-01-01

359

How unconventional gas prospers without tax incentives  

SciTech Connect

It was widely believed that the development of unconventional natural gas (coalbed methane, gas shales, and tight gas) would die once US Sec. 29 credits stopped. Quieter voices countered, and hoped, that technology advances would keep these large but difficult to produce gas resources alive and maybe even healthy. Sec. 29 tax credits for new unconventional gas development stopped at the end of 1992. Now, nearly three years later, who was right and what has happened? There is no doubt that Sec. 29 tax credits stimulated the development of coalbed methane, gas shales, and tight gas. What is less known is that the tax credits helped spawn and push into use an entire new set of exploration, completion, and production technologies founded on improved understanding of unconventional gas reservoirs. As set forth below, while the incentives inherent in Sec. 29 provided the spark, it has been the base of science and technology that has maintained the vitality of these gas sources. The paper discusses the current status; resource development; technology; unusual production, proven reserves, and well completions if coalbed methane, gas shales, and tight gas; and international aspects.

Kuuskraa, V.A.; Stevens, S.H. [Advanced Resources International Inc., Arlington, VA (United States)

1995-12-11

360

Data mining-based credit evaluation for users of credit card  

Microsoft Academic Search

As the most important tasks of a bank, assessment of credit card users is aimed to keep the risk of a credit loss low and to minimize costs of failure over risk groups. Typical method requests applicants to fill a form and give each item a suitable score according to a predefined scoring table. The sum will direct a bank

Fei Li; Jun Xu; Zhi-Tong Dou; Ya-Lou Huang

2004-01-01

361

TaxIssue.com  

NSDL National Science Digital Library

Created by Athmatic Media, TaxIssue.com provides a plentitude of free tax information. The Resources section includes filing information, tax statistics, and both federal and state tax forms. Several utilities allow users to search tax codes, tax cases, and revenue procedures as well as estimate their tax refunds and view interest rate data. Interested users may also subscribe to the TaxIssue.com newsletter.

362

A Hand Up: How State Earned Income Credits Help Working Families Escape Poverty.  

ERIC Educational Resources Information Center

This report examines state earned income tax credits (EICs) as a means to assist working poor families to escape poverty. Specifically, the report notes that six states have their own EICs, expressed as a percentage of the federal EIC, with the advantages being that the credit is a reward for work, is a pro-family policy, is efficiently targeted,…

Hutchinson, Frederick C.; And Others

363

States' Budgets Reflect Rising Tax Collections  

ERIC Educational Resources Information Center

Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

Hoff, David J.

2005-01-01

364

Credit: A Teaching Unit.  

ERIC Educational Resources Information Center

Intended for teachers of secondary school students, five lessons on consumer credit are presented. In the first lesson students identify and evaluate sources of credit, compare some of the costs and benefits of credit, and learn to apply criteria used in evaluating applications for credit. In the second lesson, students learn about two basic types…

Clanton, Brandolyn; And Others

365

The Price of Paying Taxes: How Tax Preparation and Refund Loan Fees Erode the Benefits of the EITC  

NSDL National Science Digital Library

For the first time scholars and researchers have gotten together and prepared an analytical survey on the relationship between Earned Income Tax Credit (EITC) recipients and the location of tax preparation services (such as H&R Block and Jackson Hewitt) that offer e-filing and tax returns. Available in Adobe Acrobat (.pdf), and co-authored by the Brookings Urban Center and the Progressive Policy Institute, this report "analyzes information on the commercial tax preparation industry and the spatial distribution of its firms." The report also contains information regarding the concentration of "fast cash" refund loan facilities within low-income communities throughout the nationâÂÂs 100 largest metropolitan areas, and provides an estimate of the total amount spent on tax preparation and loans by EITC recipients. According to the report, EITC recipients dished-out approximately $2 billion for tax preparation services and products in 1999, with more than half of all low-income families purchasing refund loans in some of the nation's largest cities and suburbs. To help decrease the amount of money spent on these types of services, the authors of the report outlined a policy agenda that would help EITC recipients maintain the full value of their return. Some of the agenda recommendations include simplifying tax credits for low-income families; broadening the availability of free and affordable tax preparation assistance and electronic filing of returns; and expanding access to low-cost bank accounts to promote direct deposit of EITC refunds.

Berube, Alan.; Burns, Megan.; Forman, Benjamin.; Kim, Anne.

2002-01-01

366

26 CFR 1.904-2 - Carryback and carryover of unused foreign tax.  

Code of Federal Regulations, 2013 CFR

...with respect to income in a post-2006...such unused foreign taxes are carried back...January 1, 2007, a credit for such taxes shall be allowed...with respect to income in the general...income had been earned in a taxable...

2013-04-01

367

26 CFR 1.904-6 - Allocation and apportionment of taxes.  

Code of Federal Regulations, 2013 CFR

...of a taxpayer's foreign tax credit limitation with respect to a specific category of income. If the taxpayer applies the...apply to the gross amounts of income earned by S and T. The foreign income taxes deemed paid by P for...

2013-04-01

368

50 CFR 86.91 - What are my program crediting responsibilities?  

Code of Federal Regulations, 2013 CFR

...SPORT FISH RESTORATION PROGRAM BOATING INFRASTRUCTURE GRANT (BIG) PROGRAM State Use of Signs and Sport Fish Restoration Symbols § 86.91 What are my program crediting responsibilities? You should give public credit to the Federal Aid in...

2013-10-01

369

27 CFR 53.134 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.  

Code of Federal Regulations, 2010 CFR

...under which credit or refund of tax is available where tax-paid articles are used, or...aircraft. An article may not be sold tax free under the provisions of...any article purchased for use or consumption by the passengers or crew,...

2010-04-01

370

26 CFR 48.4221-4 - Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft.  

Code of Federal Regulations, 2010 CFR

...under which credit or refund of tax is available where tax-paid articles are used, or...aircraft. An article may not be sold tax free under the provisions of...any article purchased for use or consumption by the passengers or crew,...

2010-04-01

371

26 CFR 1.2-1 - Tax in case of joint return of husband and wife or the return of a surviving spouse.  

Code of Federal Regulations, 2013 CFR

...the combined gross income is $8,200...as amended, the tax on the joint return...without regard to any credits against the tax, is $968.46...follows: 1. Gross income $8,200.00...maximum rate of tax on earned income shall...

2013-04-01

372

Anti-tax-avoidance provisions and the size of foreign direct investment  

Microsoft Academic Search

The paper sets up a model of a multinational firm in which the home country uses a credit with deferral or an exemption system and the host country is a low-tax jurisdiction. In this model the impact of anti-tax-avoidance provisions on the size and the growth of the foreign subsidiary is analyzed. Two main results emerge. First, anti-tax-avoidance provisions may

Alfons J. Weichenrieder

1996-01-01

373

Giving Medicine to Children  

MedlinePLUS Videos and Cool Tools

... la batalla. back to top - For More Information Pediatrics Medicines in My Home (MIMH) 10 tips for ... Concentration Before Giving Acetaminophen to Infants Children and Asthma: The Goal Is Control Know Active Ingredients in ...

374

Credit Card Quiz.  

ERIC Educational Resources Information Center

Describes an activity in which students design credit cards and discover for themselves the mathematical realities of buying on credit. Employs multiple-intelligence theory to increase the chance that all students will be reached. (YDS)

Marks, Jeff

2000-01-01

375

Giving Credit Where Credit Is Due: Increasing Landowner Compensation for Ecosystem Services.  

National Technical Information Service (NTIS)

Conservation of biodiversity serves a number of human needs, including maintenance of ecosystem services that are critical to the sustainability of all life. Effective biodiversity conservation will require better landowner incentives for restoration and ...

G. L. LaRocco R. L. Deal

2011-01-01

376

Credit for Comments, Comments for Credit  

ERIC Educational Resources Information Center

A survey in 2 undergraduate psychology classes (N = 93) found ambivalent attitudes toward credit for classroom participation. Although students viewed credit as a way to increase interaction and improve attendance, they also believed it could stimulate irrelevant comments and penalize shy students. The following year, in a class of 49 students,…

Sommer, Robert; Sommer, Barbara A.

2007-01-01

377

Credit cycles, credit risk, and prudential regulation  

Microsoft Academic Search

This paper finds strong empirical support of a positive, although quite lagged, relationship between rapid credit growth and loan losses. Moreover, it contains empirical evidence of more lenient credit terms during boom periods, both in terms of screening of borrowers and in collateral requirements. Therefore, we confirm the predictions from theoretical models based on disaster myopia, herd behaviour institutional memory

Gabriel Jiménez; Jimenez Gabriel

2005-01-01

378

On the usefulness of tax incentives for informal investors  

Microsoft Academic Search

This article analyses the QBIC programme introduced in Quebec to help capitalize SMEs. Taxpayers that invest in holding companies that finance one or more growth corporations receive substantial tax credits. Companies financed by this programme are apparently of mediocre quality. After the financing, the firms' growth is weak and their operational performance is significantly inferior to that of companies of

Cécile Carpentier; Jean-Marc Suret

2007-01-01

379

Credit card redlining revisited  

Microsoft Academic Search

Using a proprietary dataset of credit bureau records, Cohen-Cole (2008) finds that banks set credit limits on revolving accounts based in part on the racial composition of the neighborhood in which each borrower resides. This paper evaluates the evidence presented in that working paper using the same proprietary database of credit bureau records. The replication effort presented in this paper

Kenneth P. Brevoort

2009-01-01

380

Forecasting Credit Hours.  

ERIC Educational Resources Information Center

This study used Tobit analysis to estimate retention probabilities and credit hours at two universities. Tobit was judged as appropriate for this problem because it recognizes the lower bound of zero on credit hours and incorporates this bound into parameter estimates and forecasts. Models are estimated for credit hours in a single year and…

Bivin, David; Rooney, Patrick Michael

1999-01-01

381

Cracking the Credit Hour  

ERIC Educational Resources Information Center

The basic currency of higher education--the credit hour--represents the root of many problems plaguing America's higher education system: the practice of measuring time rather than learning. "Cracking the Credit Hour" traces the history of this time-based unit, from the days of Andrew Carnegie to recent federal efforts to define a credit hour. If…

Laitinen, Amy

2012-01-01

382

Tax Policy: Choosing among Consumption Taxes.  

National Technical Information Service (NTIS)

The study to provide the layman with a general overview of consumption taxes and related issues. The study is intended to acquaint the general public, the Congress, and other interested parties with the principal features of various consumption taxes, the...

1986-01-01

383

Where to Give Birth  

PubMed Central

In this column, the editor of The Journal of Perinatal Education discusses choices mothers make when deciding on where to give birth. The editor also describes the contents of this issue, which offer a broad range of resources, research, and inspiration for childbirth educators in their efforts to promote, support, and protect natural, safe, and healthy birth.

Budin, Wendy C.

2013-01-01

384

Tax amnesties, justice perceptions, and filing behavior: a simulation study  

PubMed Central

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they “deserve”) and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance.

Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hammerle, Franziska

2010-01-01

385

Tax amnesties, justice perceptions, and filing behavior: a simulation study.  

PubMed

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they "deserve") and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance. PMID:20890463

Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hämmerle, Franziska

2010-04-01

386

VALUING CREDIT DEFAULT SWAPS I: NO COUNTERPARTY DEFAULT RISK  

Microsoft Academic Search

This paper provides a methodology for valuing credit default swaps when the payoff is contingent on default by a single reference entity and there is no counterparty defaultrisk. The paper tests the sensitivity of credit default swap valuations to assumptions about the expected recovery rate. It also tests whether approximate no-arbitrage arguments give accurate valuations and provides an example of

John C Hull; Alan D White; Toronto Ontario

2000-01-01

387

Tax needn't be taxing, but in the case of organ donation it might be.  

PubMed

Petersen and Lippert-Rasmussen argue that, while a tax credit scheme to encourage organ donation would be costly, the increased number of organs for transplantation would lead to other savings in the healthcare system. In the present work some calculations are provided and it is suggested that, even given optimistic assumptions, the cost to the state of implementing the system as proposed would be high and unlikely to garner the support of politicians and policymakers. PMID:22396522

Quigley, Muireann

2012-08-01

388

Controlling tax evasion fluctuations  

Microsoft Academic Search

We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority

Georg Zaklan; F. W. S. Lima; Frank Westerhoff

2008-01-01

389

Effects of the provisions of the corporate and personal income tax codes on solar investment decisions  

NASA Astrophysics Data System (ADS)

The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

Sedmak, M. R.

390

The Welfare Economics of an Excise-Tax Exemption for Biofuels and the Interaction Effects with Farm Subsidies  

Microsoft Academic Search

A general theory is developed to analyze the efficiency and income distribution effects of a biofuel consumer tax exemption and the interaction effects with a price contingent farm subsidy. Using U.S. policy as an example, ethanol prices rise above the gasoline price by the amount of the tax credit. Corn farmers therefore gain directly while gasoline consumers only gain from

Harry de Gorter; David R. Just

2007-01-01

391

26 CFR 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year.  

Code of Federal Regulations, 2013 CFR

...1.668(b)- 4A(a). The gross income, related deductions, and taxes paid for a prior taxable year of the beneficiary...reference to the final status of the gross income, deductions, credits, and taxes of the taxable year after the...

2013-04-01

392

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives  

ERIC Educational Resources Information Center

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

393

Using the Tax System to Promote Physical Activity: Critical Analysis of Canadian Initiatives  

PubMed Central

In Canada, tax incentives have been recently introduced to promote physical activity and reduce rates of obesity. The most prominent of these is the federal government's Children's Fitness Tax Credit, which came into effect in 2007. We critically assess the potential benefits and limitations of using tax measures to promote physical activity. Careful design could make these measures more effective, but any tax-based measures have inherent limitations, and the costs of such programs are substantial. Therefore, it is important to consider whether public funds are better spent on other strategies that could instead provide direct public funding to address environmental and systemic factors.

Larre, Tamara; Sauder, JoAnne

2011-01-01

394

Using the tax system to promote physical activity: critical analysis of Canadian initiatives.  

PubMed

In Canada, tax incentives have been recently introduced to promote physical activity and reduce rates of obesity. The most prominent of these is the federal government's Children's Fitness Tax Credit, which came into effect in 2007. We critically assess the potential benefits and limitations of using tax measures to promote physical activity. Careful design could make these measures more effective, but any tax-based measures have inherent limitations, and the costs of such programs are substantial. Therefore, it is important to consider whether public funds are better spent on other strategies that could instead provide direct public funding to address environmental and systemic factors. PMID:21680912

von Tigerstrom, Barbara; Larre, Tamara; Sauder, Joanne

2011-08-01

395

Optimal Advanced Credit Releases in Ecosystem Service Markets  

NASA Astrophysics Data System (ADS)

Ecosystem service markets are popular policy tools for ecosystem protection. Advanced credit releases are an important factor affecting the supply side of ecosystem markets. Under an advanced credit release policy, regulators give ecosystem suppliers a fraction of the total ecosystem credits generated by a restoration project before it is verified that the project actually achieves the required ecological thresholds. In spite of their prominent role in ecosystem markets, there is virtually no regulatory or research literature on the proper design of advanced credit release policies. Using U.S. aquatic ecosystem markets as an example, we develop a principal-agent model of the behavior of regulators and wetland/stream mitigation bankers to determine and explore the optimal degree of advance credit release. The model highlights the tension between regulators' desire to induce market participation, while at the same time ensuring that bankers successfully complete ecological restoration. Our findings suggest several simple guidelines for strengthening advanced credit release policy.

BenDor, Todd K.; Guo, Tianshu; Yates, Andrew J.

2014-03-01

396

Credit Unions vs. Banks  

NSDL National Science Digital Library

This week's In the News looks at the debate between the banks and credit unions over the issues of membership. The nine resources discussed provide background information about the debate and the arguments from both sides of the issue. On February 25, 1998, the Supreme Court ruled that the National Credit Union Administration's policy of permitting federal credit unions to serve multiple unrelated groups was unlawful. As a result, the credit union lobby persuaded the House of Representatives to overwhelmingly pass HR 1151, the Credit Union Membership Access Act, by a vote of 411-8. HR 1151 will allow credit unions to form multiple common bonds with certain limitations. Similar legislation is now under consideration in the Senate.

Ng, Thiam H.

1998-01-01

397

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Eastern Cooperative Oncology Group (ECOG) qry_Credit_Report_Output_HTML_ECOG

398

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Radiation Therapy Oncology Group (RTOG) qry_Credit_Report_Output_HTML_RTOG

399

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base University of Rochester Cancer Center (URCC) qry_Credit_Report_Output_HTML_URCC

400

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Gynecologic Oncology Group (GOG) qry_Credit_Report_Output_HTML_GOG

401

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Wake Forest Cancer Center (CCWF) qry_Credit_Report_Output_HTML_CCWF

402

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Cancer and Leukemia Group B (CALGB) qry_Credit_Report_Output_HTML_CALGB

403

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Children's Oncology Group (POG) qry_Credit_Report_Output_HTML_COG

404

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Cancer Trials Support Unit (CTSU) qry_Credit_Report_Output_HTML_CTSU

405

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Fox Chase Cancer Center (FCRB) qry_Credit_Report_Output_HTML_FCRB

406

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base M.D. Anderson Cancer Center (MDA) qry_Credit_Report_Output_HTML_MDA

407

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base North Central Cancer Treatment Group (NCCTG) qry_Credit_Report_Output_HTML_NCCTG

408

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base H. Lee Moffitt Cancer Center (HLMCC) qry_Credit_Report_Output_HTML_HLMCC

409

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base National Surgery for Breast and Bowel Cancer (NSABP) qry_Credit_Report_Output_HTML_NSABP

410

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base University of Michigan Cancer Center (UMCC) qry_Credit_Report_Output_HTML_UMCC

411

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Southwest Oncology Group (SWOG) qry_Credit_Report_Output_HTML_SWOG

412

Export Credit Insurance, May 1997.  

National Technical Information Service (NTIS)

Table of Contents: Ex-Im Bank Export Credit Insurance Policies for Exporters; Ex-Im Bank Export Credit Insurance Policies for Bankers; Ex-Im Bank Export Credit Medium-Term Insurance Information; General Information.

1997-01-01

413

Consumers and credit disclosures: credit cards and credit insurance  

Microsoft Academic Search

Under the Truth in Lending Act, the Federal Reserve has the responsibility for writing the implementing rules, which it has carried out with its Regulation Z. Because this law is so critical for federal consumer protection policy in the credit area and because it imposes significant compliance costs on creditors, questions have been raised about consumers' use of the protections

Thomas A. Durkin

2002-01-01

414

Pollution Taxes and Revenue Recycling  

Microsoft Academic Search

Discussions of environmental policy and the tax system have emphasized the value of pollution tax revenues, which can be used to reduce other tax distortions in the economy. However by raising private marginal production costs, environmental taxes also tend to reduce GDP and exacerbate the welfare costs of conventional taxes. For environmental taxes in consumption goods industries, the net welfare

Ian W. H. Parry

1995-01-01

415

Anonymous credit cards  

Microsoft Academic Search

This paper describes a communications networking technique for funds transfer which combines the privacy of cash transactions with the security, record-keeping and charging mechanisms of credit cards. The scheme uses a communications network and cryptographic protocols to separate information. The company that extends credit to the individual and collects the bill does not have access to the specific purchases, and

Steven H. Low; Sanjoy Paul; Nicholas F. Maxemchuk

1994-01-01

416

Portfolio credit risk I  

Microsoft Academic Search

This article describes a new and intuitive practical method for tabulating the exact lossdistribution arising from correlated credit events for any arbitrary portfolio ofcounterparty exposures, down to the individual contract level, with the lossesmeasured on a marked-to-market basis that explicitly recognises the potential impactof defaults and credit migrations

Thomas Wilson

1997-01-01

417

Credit Risk Management (Cont.)  

Microsoft Academic Search

In this issue we publish the fourth part of professor Fantazzini’s consultation series on econometric analysis of financial data in risk management. This time it deals with the topic of credit risk management. After having described one-dimensional models of credit risk in the previous issue the author is analyzing multidimensional models which make it possible to assess the default probability

Dean Fantazzini

2009-01-01

418

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion  

PubMed Central

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

Kirchler, Erich; Wahl, Ingrid

2010-01-01

419

Revising the Depreciation and Investment Credit Lessons for Farm Management and Supervised Occupational Experience for Use in Missouri Programs of Vocational Agriculture. Final Report.  

ERIC Educational Resources Information Center

This project developed four lessons that reflect the 1981 tax laws as they relate to the use of investment credit and depreciation in farm accounting systems. Project staff reviewed tax laws and related materials and identified four lessons in farm management and supervised occupational experience that needed revision. Materials were then…

Rohrbach, Norman; And Others

420

Institutions, Corruption and Tax Evasion in the Unofficial Economy  

Microsoft Academic Search

In this paper we propose a model of how institutional benefits, taxation and government regulations affect the productive activity of private enterprises. We consider an environment in which public officials enforcing tax and regulatory obligations are potentially corruptible, and markets for corruption may therefore arise that give firms the option of producing unofficially and evading taxes and regulations. By contrast

Douglas A. Hibbs; Violeta Piculescu

2005-01-01

421

Controlling tax evasion fluctuations  

NASA Astrophysics Data System (ADS)

We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

2008-10-01

422

Are Charitable Giving and Religious Attendance Complements or Substitutes? The Role of Measurement Error  

ERIC Educational Resources Information Center

Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the…

Kim, Matthew

2013-01-01

423

Thinking about Tax Reform.  

ERIC Educational Resources Information Center

Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

Boskin, Michael J.

1985-01-01

424

Taxes in Europe Database  

Microsoft Academic Search

The Taxes in Europe database is the European Commission's on-line information tool covering the main taxes in force in the EU Member States. Access is free for all users. The system contains information on around 650 taxes, as provided to the European Commission by the national authorities. The \\

2009-01-01

425

Controlling tax evasion ?uctuations  

Microsoft Academic Search

We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We discuss difierent network structures in which tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal enforcement levels

Frank Westerhofix; F. W. S. Lima; Georg Zaklan

426

Tax competition and Leviathan  

Microsoft Academic Search

Attitudes towards downward pressure on tax rates from international tax competition depend on attitudes towards government. This paper synthesises the two extremes which, as in other areas of public finance, have dominated the debate, typically being presented as stark alternatives: the view of government as a Leviathan (from which tax competition emerges as a useful constraint on policy-makers) and the

Jeremy Edwards; Michael Keen

1996-01-01

427

Debt and Taxes  

Microsoft Academic Search

It is argued that, in the absence of poll taxes, it is the tax rate, rather than the debt\\/income ratio, that should be (ex ante) stabilized. In a two-state world with constant transition probabilities, optimally, periods of deficit (surplus) are associated with high (low) and rising (falling) taxes whether shocks are to preferences or technology. Consumption has distinctive advantages over

John S Flemming

1988-01-01

428

Preparing Your Taxes  

NSDL National Science Digital Library

This week's In the News looks at the resources available for people preparing their taxes. The eight resources discussed provide information and additional resources to taxpayers who are preparing their return. With the tax filing deadline of April 15 approaching, tax return preparation is in full swing.

Ng, Thiam H.

429

Credit Cards: Facts and Theories  

Microsoft Academic Search

We use data from several waves of the Survey of Consumer Finances to document credit and debit card ownership and use across US demographic groups. We then present recent theoretical and empirical contributions to the study of credit and debit card behavior. Utilization rates of credit lines and portfolios of card holders present several puzzles. Credit line increases initiated by

Carol C. Bertaut; Michael Haliassos

2006-01-01

430

Recent Export Credit Market Developments  

Microsoft Academic Search

Export credit agencies (ECAs) have played a critical role in financing for developing countries in recent years, and officially supported export credits have been growing in volume. The current export credit exposure to developing countries and economies in transition has reached almost half a trillion dollars. This paper reviews developments in export credit markets affecting exposure, new commitments, and cover

Paulo Flavio Nacif Drummond

1997-01-01

431

Dual-Credit in Kentucky  

ERIC Educational Resources Information Center

Credit-based transition programs provide high school students with opportunities to jump start their college education. The Kentucky Community and Technical College System (KCTCS) offers college credit through dual-credit programs. While KCTCS dual-credit offerings have been successful in helping high school students start their college education…

Stephenson, Lisa G.

2013-01-01

432

26 CFR 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.  

Code of Federal Regulations, 2013 CFR

...evidence required in case of tax-paid articles used for further manufacture. 48...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

2013-04-01

433

Higher Education: Improved Tax Information Could Help Families Pay for College. Report to the Committee on Finance, U.S. Senate. GAO-12-560  

ERIC Educational Resources Information Center

The federal government provides billions of dollars in assistance each year to students and families through federal student aid programs authorized under Title IV of the Higher Education Act of 1965 and through tax expenditures, such as credits and deductions. GAO was asked to (1) describe the size and distribution of Title IV student aid and tax

White, James R.; Scott, George A.

2012-01-01

434

Student Aid and Tax Benefits: Better Research and Guidance Will Facilitate Comparison of Effectiveness and Student Use. Report to Congressional Committees.  

ERIC Educational Resources Information Center

To assist Congress as it prepares for the reauthorization of the Higher Education Act, a study was undertaken of Title IV aid programs and higher education tax provisions designed to assist students and families. Focusing on the HOPE and Lifetime Learning tax credits. Data from the National Postsecondary Student Aid Study and other databases were…

Ashby, Cornelia M.

435

Generating Resources for Families: A State EITC Would Foster Employment and Reduce Taxes for Low-Income Families. Special Report. Revised.  

ERIC Educational Resources Information Center

This special report of the Voices for Illinois Children argues that a refundable state earned income tax credit (EITC) would foster employment and reduce taxes for low-income Illinois families. The report maintains that many low-income working families and those beginning the transition from welfare to work confront ongoing poverty despite having…

Matakis, Brian

436

Taxes and Transplants: Public Policies and Live Organ Donation  

Microsoft Academic Search

We present a simple model for live organ donation based on altruistic motives. Using state-level data on live kidney donations in the U.S., we estimate donor income (0.81) and donor cost (-0.47) elasticities of live kidney donations. We then use the model to simulate the effects of state income tax credits on the number of organ donors. Our results indicate

Miguel Gouveia; Pamela B. Peele

437

Credit Card Analysis  

NSDL National Science Digital Library

In this example, students are asked to obtain a credit card disclosure statement, identify the various interest rates and payment rules, and keep track of a revolving monthly balance under several payment scenarios. While modeling several months to a year of credit card statements is easily accomplished with pencil, paper, and a basic calculator, this example is also well-suited for analysis with a spreadsheet.

Boersma, Stuart

438

Credit Risk Management  

Microsoft Academic Search

The journal continues publishing the consultation of Professor Dean Fantazzini. In this issue econometric analysis of financial data in risk management is discussed. Basic concepts of credit risk management in the context of recent Basel-II agreement recommendations are introduced. One-dimensional models of credit risk for assessing the borrower’s default probability are described.In the second part, which would appear in the

Dean Fantazzini

2008-01-01

439

Tax Competition and Fiscal Equalization  

Microsoft Academic Search

This paper analyzes the relation between tax competition and fiscal equalization. In particular, it asks the question whether fiscal equalization schemes can mitigate inefficient tax competition. Two transfer schemes are considered: tax revenue and tax base equalization schemes. The paper shows that equalizing transfers may internalize fiscal externalities. In particular, in a small open economy tax base equalization yields efficient

Marko Köthenbürger

2002-01-01

440

Tax Administration: The Federal/State Tax Information Exchange Program.  

National Technical Information Service (NTIS)

The report discusses the results of the review of the Federal/State Tax Information Exchange Program. Under the program, the Internal Revenue Service (IRS) and the states exchange tax information for purposes such as increasing tax revenues, reducing dupl...

1985-01-01

441

76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes  

Federal Register 2010, 2011, 2012, 2013

...9553] RIN 1545-BH90 Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury...regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes...

2011-10-26

442

Tax Coordination and Unemployment  

Microsoft Academic Search

This paper analyses the implications of unemployment for fiscal competition and tax coordination among small open economies.\\u000a Unemployment is modeled as resulting from wage bargaining. The analysis focuses on the effect of labour and capital tax coordination\\u000a on welfare. We show that, while coordinated capital and labour tax increases unambiguously raise welfare if labour markets\\u000a are competitive, different results emerge

Clemens Fuest; Bernd Huber

1999-01-01

443

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2013 CFR

...solely in the United States. During 1966 T sold an item of inventory to P at a profit of $2,000. Under § 1.1502-13 (as...years beginning after December 31, 1976) of the group is zero, T's capital gain shall be reflected in full in the...

2013-04-01

444

The Fiscal Impact of Tuition Tax Credits in New Mexico  

ERIC Educational Resources Information Center

Proposals to expand opportunities for children to attend independent schools prompt heated and complex debates. Proponents and opponents bring a number of philosophical and ideological arguments to public policy discussions, while lawmakers often justify their decisions on the basis of the perceived economic and fiscal impacts of the proposals.…

Gottlob, Brian J.

2005-01-01

445

The Earned Income Tax Credit: Insurance Without Disincentives?  

Microsoft Academic Search

The EITC is now the single most important public insurance program in place in the US. It provides wage-subsidies to households that are sharply dependent on their demographic status, especially the number of children present in the household. In addition to productivity risk, it is the case that early in life, neither future marital status, nor the number of dependents,

Nicole Simpson; Devin Reilly; Kartik Athreya

2010-01-01

446

S. 1234: A bill to amend the Internal Revenue Code of 1986 to provide tax relief to utilities installing acid rain reduction equipment, introduced in the Senate of the United States, One Hundred Second Congress, First Session, June 6, 1991  

SciTech Connect

The bill would allow a tax credit of 6 2/3% of a taxpayer's investment in qualified acid rain control equipment for each of the three years beginning the year the equipment is placed in service. Additionally, a tax credit would be allowed during two years of construction progress, the amount being 6 2/3% of construction expenditures. The bill describes qualified acid rain property', tax-exempt financing of acid rain control property, tax credit for minerals used to reduce the sulfur in coal, coal cleaning minerals credit, exclusion from gross income of receipt of qualified Clean Air allowance and proceeds of disposition thereof, qualified Clean Air allowances, and amortization of acid rain control property.

Not Available

1991-01-01

447

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.  

PubMed

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Kirchler, Erich; Wahl, Ingrid

2010-06-01

448

Credit and civilization.  

PubMed

This paper analyses financial credit in order to re-examine the work of Norbert Elias, particularly his association of interdependency complexity with social discipline, and his approach to contradiction. Following a discussion of these issues, the paper examines Elias's writing on money and explores the emergence of financial credit networks in early modern England. Attention is paid to credit networks and social discipline, to credit and the state, and to the contradictory images associated with the transition to modern cash economies. From one perspective, early modern credit networks might be read as a confirmation of Elias, particularly his argument that interdependency complexity, changing power balances and self-restraint are interwoven. Yet the development of modern cash money raises questions, not just in relation to Elias's treatment of money, but also with regard to his assumptions about social discipline and his approach to ambivalence and contradiction. Drawing on the foregoing discussion, the paper argues that the relation between interdependency complexity and social discipline is contingent and variable, and that interdependency complexity may simultaneously encourage contradictory processes, such as those of civilizing and barbarity. PMID:14514463

Newton, Tim

2003-09-01

449

The Credit/Non-Credit Divide: Breaking Down the Wall  

ERIC Educational Resources Information Center

Programs awarding academic credit and programs awarding continuing education credit coexist on university campuses but often do not communicate or collaborate. This article explores the components of a successful program that reaches across the credit-noncredit divide to engage and serve the community. While most theoretical models are based on a…

Fouts, Susan; Mallory, Judy

2010-01-01

450

Bank Loan Availability and Trade Credit Demand  

Microsoft Academic Search

This paper investigates the effects of bank loan availability on the trade credit and credit card demand of small firms, using firm-level data from the 1995 Credit, Banks, and Small Business Survey, conducted by the National Federation of Independent Business. We find that firms increase their demand for trade credit and credit card debt when facing credit constraints imposed by

Morris G. Danielson; Jonathan A. Scott

2004-01-01

451

From default probabilities to credit spreads: credit risk models explain market prices (Keynote Address)  

NASA Astrophysics Data System (ADS)

Credit risk models like Moody's KMV are now well established in the market and give bond managers reliable default probabilities for individual firms. Until now it has been hard to relate those probabilities to the actual credit spreads observed on the market for corporate bonds. Inspired by the existence of scaling laws in financial markets by Dacorogna et al. 2001 and DiMatteo et al. 2005 deviating from the Gaussian behavior, we develop a model that quantitatively links those default probabilities to credit spreads (market prices). The main input quantities to this study are merely industry yield data of different times to maturity and expected default frequencies (EDFs) of Moody's KMV. The empirical results of this paper clearly indicate that the model can be used to calculate approximate credit spreads (market prices) from EDFs, independent of the time to maturity and the industry sector under consideration. Moreover, the model is effective in an out-of-sample setting, it produces consistent results on the European bond market where data are scarce and can be adequately used to approximate credit spreads on the corporate level.

Denzler, Stefan M.; Dacorogna, Michel M.; Muller, Ulrich A.; McNeil, Alexander J.

2005-05-01

452

Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting  

Microsoft Academic Search

This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure, an ecological tax reform may render the

Ruud A. de Mooij; A. Lans Bovenberg

1998-01-01

453

A Graduate Tax Revisited.  

ERIC Educational Resources Information Center

In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,…

Glennerster, Howard; Merrett, Stephen; Wilson, Gail

2003-01-01

454

CONSUMER PERCEPTIONS OF CREDIT BUREAUS  

Microsoft Academic Search

Regulation has often been instituted because of pressure from misinformed consumers. This paper presents a sample of consumers' perceptions of credit bureaus and suggests how consumer misperceptions could impact the regulation of credit. A survey of California band card users indicated that the majority of these credit card users did not have an accurate concept of the function of the

William C. Dunkelberg; Robert W. Johnson; Robin DeMagistris

455

Follow Up: Credit Card Caution  

ERIC Educational Resources Information Center

In "Pushing Plastic," ("The New England Journal of Higher Education", Summer 2007), John Humphrey notes that many college administrators justify their credit card solicitations by suggesting that credit card access will help students learn to manage their own finances. Instead, credit card debt will teach thousands of students a lesson they will…

Cahill, Timothy P.

2007-01-01

456

Financial Frictions and Credit Spreads  

Microsoft Academic Search

This paper uses the credit-friction model developed by C´urdia and Woodford, in a series of papers, as the basis for attempting to mimic the behavior of credit spreads in moderate as well as in times of crisis. We are able to generate movements in representative credit spreads that are, at times, both sharp and volatile. We then study the impact

Ke Pang; Pierre L. Siklos

2010-01-01

457

Financial Frictions and Credit Spreads  

Microsoft Academic Search

This paper uses the credit-friction model developed by Curdia and Woodford, in a series of papers, as the basis for attempting to mimic the behavior of credit spreads in moderate as well as crisis times. We are able to generate movements in representative credit spreads that are, at times, both sharp and volatile. We then study the impact of quantitative

Ke Pang; Pierre L. Siklos

2010-01-01

458

Trade Credit: Theories and Evidence  

Microsoft Academic Search

Firms may be financed by their suppliers rather than by financial institutions. There are many theories of trade credit, but few comprehensive empirical tests. This article attempts to fill the gap. We focus on small firms whose access to capital markets may be limited and find evidence suggesting that firms use more trade credit when credit from financial institutions is

MITCHELL A. PETERSEN; RAGHURAM G. RAJAN

1997-01-01

459

Credit Constraints for Higher Education  

ERIC Educational Resources Information Center

This paper exploits a natural experiment that produces exogenous variation on credit access to determine the effect on college enrollment. The paper assess how important are credit constraints to explain the gap in college enrollment by family income, and what would be the gap if credit constraints are eliminated. Progress in college and dropout…

Solis, Alex

2012-01-01

460

Tax Competition and Tax Coordination in the European Union  

Microsoft Academic Search

This paper examines the tax competition literature and attempts to draw out its implications for the debate on corporate tax coordination within the EU. It begins with the early basic tax competition model, which derives conditions under which underprovision of public services occurs and tax harmonization unambiguously improves welfare for all states in the union. The paper then turns to

George R. Zodrow

2003-01-01

461

Tax Havens: International Tax Avoidance and Evasion (September 3, 2010).  

National Technical Information Service (NTIS)

The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate...

J. G. Gravelle

2010-01-01

462

The German property tax as a local business tax  

Microsoft Academic Search

In this paper the property tax (Grundsteuer B) in Germany is evaluated as a local business tax. The tax is discussed from the perspective of its impact on economic growth, business cycle behaviour, and the spatial allocation of local government financial resources. It is concluded that, taken together, the impacts of the local property tax do not suggest that the

R-D Postlep

1987-01-01

463

Excise tax avoidance: the case of state cigarette taxes.  

PubMed

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

464

Credit Card Debt Puzzles  

Microsoft Academic Search

Most US credit card holders revolve high-interest debt, often combined with substantial (i) asset accumulation by retirement, and (ii) low-rate liquid assets. Hyperbolic discounting can resolve only the former puzzle (Laibson et al., 2003). Bertaut and Haliassos (2002) proposed an \\

Michael Halisassos; Michael Reiter

2005-01-01

465

Prebankruptcy Credit Counseling.  

National Technical Information Service (NTIS)

The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 requires that any individual who files for bankruptcy must have received credit counseling within the 180-day perior prior to filing. To meet this mandate, the U.S. Trustee Program (USTP)...

N. Clancy, S. J. Carroll

2007-01-01

466

Utilities swap pollution credits  

Microsoft Academic Search

In an innovative plan to reduce acid rain and greenhouse gas emissions, Niagara Mohawk Power Corp. (NMPC) will transfer 1.75 million tons of COâ reductions to Arizona Public Service Co. (APS) in return for 25,000 tons of SOâ allowances. The two companies agreed to the plan - the first-ever interpollutant credit swap - late in 1994. NMPC will donate the

Warkentin

1995-01-01

467

Tax evasion and avoidance typologies  

Microsoft Academic Search

Purpose – The purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of others. Design\\/methodology\\/approach – American, Canadian and UK cases of tax avoidance and tax evasion are studied. Findings – Structuring transactions to avoid or minimize taxes is highly

Jeffrey Simser

2008-01-01

468

Review of Tax Policy and Reform Issues.  

ERIC Educational Resources Information Center

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

MacPhail-Wilcox, Bettye

1982-01-01

469

Hiring Seniors: Everybody Gives, Everybody Benefits  

ERIC Educational Resources Information Center

Living on fixed incomes and faced with increasing taxes, senior citizens frequently feel the squeeze of a tightening economy more than other populations. Their retirement dollars buy less as their property taxes inch upward, despite the fact that they don't have school-age children. The Hempfield and Manheim Township School Districts in…

Ruder, Robert

2011-01-01

470

Carbon credits for energy self sufficiency in rural India - A case study  

Microsoft Academic Search

Carbon Credits are a tradable permit scheme under UNFCCC (United Nations Framework Convention for Climate Change) which give the owner the right to emit one metric tonne of carbon-di- oxide equivalent. They provide an efficient mechanism to reduce the green house gas emissions by monetizing the reduction in emissions. Rural India has a tremendous potential to earn carbon credits by

Abhishek Humbad; Smita Kumar; B. V. Babu

2009-01-01

471

26 CFR 1.36B-4 - Reconciling the premium tax credit with advance credit payments.  

Code of Federal Regulations, 2013 CFR

...of the taxable year. The applicable benchmark plan for each coverage month is determined...qualified health plan than the applicable benchmark plan: Example 1. Household income...The annual premium for the applicable benchmark plan is $5,200. A's advance...

2013-04-01

472

The role of bank credit for cattle raising in financing tropical deforestation: An economic case study from Panama  

SciTech Connect

Panama's rapid deforestation for cattle pasture is causing serious environmental problems, as well as negative economic and social consequences. Bank credit encourages deforestation by making cattle pasture expansion more affordable, more profitable, or less risky. Two governmental banks in Panama supply most of the institutional credit provided to small- and medium-scale ranchers, through loans from the Inter-American Development Bank and World Bank. Panama's large-scale ranchers obtain credit mostly from private commercial banks at subsidized interest rates. This study estimates that at least 7-10 percent of Panama's annual deforestation is due to governmental bank cattle credit. Cattle credit is more important in the loss of remaining forest fragments in long-settled areas than in forest-to-pasture conversion in frontier areas. However, because of the high environmental value of these forest remnants, their credit-induced loss is a serious public policy problem. Other incentives for cattle pasture expansion include beef markets, securing land claims, land price speculation, tax advantages, and the prestige value of cattle ranching. With care, the findings from this study can be generalized to many other tropical Latin American countries. Options available for minimizing deforestation include prohibiting or reducing institutional credit to cattle ranchers, restricting cattle credit to areas where little or no potential exists for additional deforestation, and eliminating interest rate subsidies on cattle credit. Such credit policy reforms would also improve economic efficiency and income distribution. other policy variables also influence Panama's deforestation rate: road construction and improvement, establishment and enforcement of protected areas, land titling laws and procedures, taxes, commercial forestry policies, beef pricing and export policies, the siting of hydroelectric projects, and policies that promote alternative employment for forest settlers.

Ledec, G.

1992-01-01

473

26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section...53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level...that are parties to prohibited tax shelter transactions. (i) Prohibited...

2013-04-01

474

78 FR 4875 - Office of Small Credit Unions (OSCUI) Loan Program Access for Credit Unions  

Federal Register 2010, 2011, 2012, 2013

...Income Credit Union Designation: A credit union must be a LICU, or equivalent...of a Qualifying State-chartered Credit Union, in order to participate in...including new or expanded share draft or credit card programs; (ii) Partnership...

2013-01-23

475

12 CFR 614.4352 - Farm Credit Banks and agricultural credit banks.  

...and Banking 7 2014-01-01 2014-01-01 false Farm Credit Banks and agricultural credit banks. 614.4352 Section 614.4352 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND...

2014-01-01

476

12 CFR 615.5172 - Production credit association and agricultural credit association investment in farmers' notes...  

...2014-01-01 2014-01-01 false Production credit association and agricultural credit association investment in farmers' notes given...Section 615.5172 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM...

2014-01-01

477

12 CFR 614.4530 - Special loans, production credit associations and agricultural credit associations.  

...2014-01-01 2014-01-01 false Special loans, production credit associations and agricultural credit associations. 614.4530 Section 614.4530 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND...

2014-01-01

478

Presidential Tax Returns: A Publication of the Tax History Project at Tax Analysts  

NSDL National Science Digital Library

With the April 15 income tax deadline looming, most US taxpayers already have their tax forms (see the Scout Report for January 31, 1997). While taxes can be painful, at least they are private. Some former US Presidents have chosen to make theirs public. Tax Analysts' Tax History Project has made selected returns (1040 form only at this time) for six presidents available. Although the images are large and their quality varies, the site provides a fascinating look into these presidents' financial lives.

1997-01-01

479

Credit Cards. Bulletin No. 721. (Revised.)  

ERIC Educational Resources Information Center

This cooperative extension bulletin provides basic information about credit cards and their use. It covers the following topics: types of credit cards (revolving credit, travel and entertainment, and debit); factors to consider when evaluating a credit card (interest rates, grace period, and annual membership fee); other credit card costs (late…

Fox, Linda Kirk

480

Extra Credit Problem Set  

NSDL National Science Digital Library

This problem set was assigned at the end of the year as a way for the students to get some extra credit and to help them study for the final exam. The problem set has 3 parts: 1) Strain: finding S1 and S3, measuring angular shear, and determining coaxial vs. noncoaxial deformation, 2) Calculating surface stresses on an inclined surface, and 3) Mohr stress circles.

Brownlee, Sarah

481

Extra Credit Crossword Puzzles  

NSDL National Science Digital Library

These are two crossword puzzles that I hand out for extra credit, one for the igneous half of the course and the other for the metamorphic half. The puzzles reinforce concepts, vocabulary, and mineral formulae that we have gone over in class and labs. The students *love* them, and usually end up working on them in groups. Both puzzles were created using the Discovery Channel Puzzlemaker: http://puzzlemaker.school.discovery.com.

Selverstone, Jane

482

The New Planned Giving Officer.  

ERIC Educational Resources Information Center

A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)

Jordan, Ronald R.; Quynn, Katelyn L.

1994-01-01

483

Present Action Spurs Deferred Giving.  

ERIC Educational Resources Information Center

Examines ways parishes or schools can promote deferred gifts, payable on death to the parish or institution. Suggests that financial planning seminars and will clinics, planned-giving promotion committees, and dissemination of free pamphlets on estate planning are good ways to promote these bequests. (DMM)

Jarc, Jerry A.

1985-01-01

484

Credit markets and financial information  

Microsoft Academic Search

The last decade has seen rapid growth in trading of credit instruments on secondary markets. The ensuing availability of a\\u000a rich set of credit market data has created a novel environment for testing a variety of financial economic theories. In this\\u000a discussion, we provide a simple framework for linking asset pricing research using equity and credit market data and offer

Stephen Lok; Scott Richardson

485

12 CFR 1408.15 - Credit report.  

Code of Federal Regulations, 2013 CFR

...2013-01-01 2013-01-01 false Credit report. 1408.15 Section 1408.15 Banks and Banking FARM CREDIT SYSTEM INSURANCE CORPORATION COLLECTION...Collection of Claims § 1408.15 Credit report. In order to...

2013-01-01

486

Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status  

Microsoft Academic Search

We provide evidence that corporate tax status is endogenous to financing decisions, which induces a spurious relation between measures of financial policy and many commonly used tax proxies. Using a forward-looking estimate of \\

John R. Graham; Michael L. Lemmon; James S. Schallheim

1998-01-01

487

Flat tax reform and informal production  

Microsoft Academic Search

In a progressive tax system, earnings inequality implies differences in marginal tax rates; and hence differences in the marginal incentive of each agent to evade those taxes. Although individual differences in tax evasion incentives can be eliminated by a simple flat tax regime, little is known about the potential effect of such a policy on the tax-evading sector. This paper

Stephen Eli Ahiabu

488

Taxes and dividend policy under alternative tax regimes  

Microsoft Academic Search

This paper examines changes in corporate dividend policy around the introduction of a dividend imputation tax system. This represented a significant change to the Australian tax framework and allows us to test the effect of differential taxation on corporate dividend policy. Consistent with the tax preference for the distribution of dividends, we find dividend initiations, all dividend payout measures and

Kerry Pattenden; Garry Twite

2008-01-01

489

Tax Policy in Developing Countries: A World Bank Symposium.  

National Technical Information Service (NTIS)

Contents: Tax Reform in Colombia: Process and Results; Tax Reform in Malawi; Tax Administration and Tax Reform: Reflections on Experience; Lessons from Tax Reform: An Overview; Design of the Value Added Tax: Lessons from Experience; The Coordinated Reform...

J. Khalilzadeh-Shirazi A. Shah

1991-01-01

490

Dwarf Galaxy Gives Giant Surprise  

NASA Astrophysics Data System (ADS)

An astronomer studying small irregular galaxies discovered a remarkable feature in one galaxy that may provide key clues to understanding how galaxies form and the relationship between the gas and the stars within galaxies. Liese van Zee of Indiana University, using the National Science Foundation's Very Large Array (VLA) radio telescope, found that a small galaxy 16 million light-years from Earth is surrounded by a huge disk of hydrogen gas that has not been involved in the galaxy's star-formation processes and may be primordial material left over from the galaxy's formation. UGC 5288 Radio/Optical Image of UGC 5288 Bright white center object is visible-light image; Purple is giant hydrogen-gas disk seen with VLA CREDIT: Van Zee, NOAO, NRAO/AUI/NSF (Click on Image for Larger Version) "The lack of interaction between the large gas disk and the inner, star-forming region of this galaxy is a perplexing situation. When we figure out how this has happened, we'll undoubtedly learn more about how galaxies form," van Zee said. She presented her findings to the American Astronomical Society's meeting in San Diego, CA. The galaxy van Zee studied, called UGC 5288, had been regarded as just one ordinary example of a very numerous type of galaxy called dwarf irregular galaxies. As part of a study of such galaxies, she had earlier made a visible-light image of it at Kitt Peak National Observatory. When she observed it later using the VLA, she found that the small galaxy is embedded in a huge disk of atomic hydrogen gas. In visible light, the elongated galaxy is about 6000 by 4000 light-years, but the hydrogen-gas disk, seen with the VLA, is about 41,000 by 28,000 light-years. The hydrogen disk can be seen by radio telescopes because hydrogen atoms emit and absorb radio waves at a frequency of 1420 MHz, a wavelength of about 21 centimeters. A few other dwarf galaxies have large gas disks, but unlike these, UGC 5288's disk shows no signs that the gas was either blown out of the galaxy by furious star formation or pulled out by a close encounter with another galaxy. "This gas disk is rotating quite peacefully around the galaxy," van Zee explained. That means, she said, that the gas around UGC 5288 most likely is pristine material that never has been "polluted" by the heavier elements produced in stars. What's surprising, said Martha Haynes, an astronomer at Cornell University in Ithaca, NY, is that the huge gas disk seems to be completely uninvolved in the small galaxy's star-formation processes. "You need the gas to make the stars, so we might have thought the two would be better correlated," Haynes said. "This means we really don't understand how the star-forming gas and the stars themselves are related," she added. In addition, Haynes said, it is exciting to find such a large reservoir of apparently unprocessed matter. "This object and others like it could be the targets for studying pristine material in the Universe," she said. Haynes also was amused to point out that a galaxy that looked "boring" to some in visible-light images showed such a remarkable feature when viewed with a radio telescope. "This shows that you can't judge an object by its appearance at only one wavelength -- what seems boring at one wavelength may be very exciting at another." The National Radio Astronomy Observatory is a facility of the National Science Foundation, operated under cooperative agreement by Associated Universities, Inc.

2005-01-01

491

Government grants to private charities : do they crowd out giving or fundraising?  

Microsoft Academic Search

When the government makes a grant to a private charitable organization, does it displace private giving? This is one of the fundamental policy questions in public finance, and much theoretical and empirical research has been devoted to understanding the relationship between private donations and government funding. Under the classic crowding-out hypothesis, donors let their involuntary tax contributions and substitute for

James Andreoni; A. Abigail Payne

2001-01-01

492

12 CFR 614.4070 - Loans and chartered territory-Farm Credit Banks, agricultural credit banks, Federal land bank...  

...2014-01-01 2014-01-01 false Loans and chartered territory-Farm Credit Banks, agricultural credit banks, Federal land bank associations, Federal land credit associations, production credit associations, and agricultural credit...

2014-01-01

493

Insider Trading in Credit Derivatives  

Microsoft Academic Search

Insider trading in the credit derivatives market has become a significant concern for regulators and participants. This paper attempts to quantify the problem. Using news reflected in the stock market as a benchmark for public information, we report evidence of significant incremental information revelation in the credit default swap (CDS) market, consistent with the occurrence of insider trading. We show

Viral V Acharya; Tim Johnson

2005-01-01

494

Converting Work into College Credits  

ERIC Educational Resources Information Center

The Cooperative Education Program conducted by the New Jersey Department of Labor and Industry and Thomas A. Edison College enables State labor department employees to work toward college degrees by attending free classes, taking college-level examinations for college credit, and converting work and life experiences into college credits.…

Hoffman, Joseph A.

1976-01-01

495

A Guide to Credit Transfer  

ERIC Educational Resources Information Center

This guide is intended for students, career counsellors and others assisting vocational education and training (VET) students in the credit transfer process. It is based on research that set out to identify the core elements required to negotiate successful pathways from VET to higher education. Credit transfer structures between Deakin University…

Walls, Sandra; Pardy, John

2010-01-01

496

An Anonymous Credit Card System  

Microsoft Academic Search

Credit cards have many important benefits; however, these same bene- fits often carry with them many privacy concerns. In particular, the need for users to be able to monitor their own transactions, as well as bank's need to justify its payment requests from cardholders, entitle the latter to maintain a detailed log of all transactions its credit card customers were

Elli Androulaki; Steven M. Bellovin

2009-01-01

497

Neural network credit scoring models  

Microsoft Academic Search

This paper investigates the credit scoring accuracy of five neural network models: multilayer perceptron, mixture-of-experts, radial basis function, learning vector quantization, and fuzzy adaptive resonance. The neural network credit scoring models are tested using 10-fold crossvalidation with two real world data sets. Results are benchmarked against more traditional methods under consideration for commercial applications including linear discriminant analysis, logistic regression,

David West

2000-01-01

498

Credit Spread and Monetary Policy  

Microsoft Academic Search

Recent studies argue that the spread-adjusted Taylor rule (STR), which includes a response to the credit spread, replicates monetary policy in the United State. We show (1) STR is a theoretically optimal monetary policy under heterogeneous loan interest rate contracts in both discretionay and commitment monetary policies, (2) however, the optimal response to the credit spread is ambiguous given the

Yuki Teranishi

2009-01-01

499

Agglomeration, integration and tax harmonisation  

Microsoft Academic Search

Consideration of agglomeration reverses standard theoretical propositions in international tax competition. We show greater economic integration may lead to a ‘race to the top’ rather than a race to the bottom. Also, ‘split the difference’ tax harmonisation may harm both nations, a result that may explain why real-world tax harmonisation is rare. The key is that industrial concentration creates ‘agglomeration

Richard E. Baldwin; Paul Krugman

2004-01-01

500

Agglomeration, Integration and Tax Harmonization  

Microsoft Academic Search

This Paper considers tax competition and tax harmonization in the presence of agglomeration forces and falling trade costs. With agglomerative forces operating, industry is not indifferent to location in equilibrium, so perfectly mobile capital becomes a quasi-fixed factor. This suggests that the tax game is something subtler than a race to the bottom. Advanced 'core' nations may act like limit-pricing

Richard E. Baldwin; Paul Krugman

2000-01-01