Income Tax and the Motivation to Work
Sign Up to like & getrecommendations! Published in 2018 at "Journal of Behavioral Decision Making"
DOI: 10.1002/bdm.2078
Abstract: Does income tax influence the motivation to work? We propose that the degree of effort exertion in the presence of income tax depends on people's attitudes toward two key components of taxation: redistribution and government… read more here.
Keywords: motivation work; tax; income tax;
Does the earned income tax credit increase children's weight? The impact of policy‐driven income on childhood obesity
Sign Up to like & getrecommendations! Published in 2018 at "Health Economics"
DOI: 10.1002/hec.3658
Abstract: I exploit substantial increases in the earned income tax credit to study how a policy-driven change in family income affects childhood obesity. Using the National Longitudinal Survey of Youth 1979, my difference-in-differences estimates indicate that… read more here.
Keywords: tax credit; income tax; earned income; income ... See more keywords
Credit where it is due: Investigating pathways from earned income tax credit expansion to maternal mental health.
Sign Up to like & getrecommendations! Published in 2020 at "Health economics"
DOI: 10.1002/hec.4034
Abstract: While earned income tax credit (EITC) expansions are typically associated with improvements in maternal mental health, little is known about the mechanisms through which the program affects this outcome. The EITC could primarily affect mental… read more here.
Keywords: eitc expansions; credit; earned income; income tax ... See more keywords
Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax
Sign Up to like & getrecommendations! Published in 2017 at "European Journal of Law and Economics"
DOI: 10.1007/s10657-016-9553-0
Abstract: This paper estimates Spanish Personal Income Tax (IRPF) evasion by income sources, between 2005 and 2008, applying the methodology of Feldman and Slemrod (Econ J 117:327–352, 2007) to the IRPF Taxpayers Panel database published by… read more here.
Keywords: tax; spanish personal; income tax; personal income ... See more keywords
The effects of income on health: new evidence from the Earned Income Tax Credit
Sign Up to like & getrecommendations! Published in 2017 at "Review of Economics of the Household"
DOI: 10.1007/s11150-018-9429-x
Abstract: This study examines the relationship between income and health by using an expansion of the Earned Income Tax Credit (EITC), which increased benefits to households with at least two children, as a source of exogenous… read more here.
Keywords: income health; tax credit; earned income; income tax ... See more keywords
Entrepreneurship and personal income tax: evidence from Canadian provinces
Sign Up to like & getrecommendations! Published in 2019 at "Small Business Economics"
DOI: 10.1007/s11187-019-00226-w
Abstract: This paper employs the dynamic panel estimation method to investigate the effects of the top personal income tax rate on entrepreneurship as proxied by the employer business entry rate using data from Canadian provinces over… read more here.
Keywords: income tax; personal income; tax rate; income ... See more keywords
The Impact of Personal Income Tax Structure on Income Inequality for Belgium, Bulgaria, Germany, Lithuania, and Poland: A Comparison of Flat and Graduated Income Tax Structures
Sign Up to like & getrecommendations! Published in 2018 at "Atlantic Economic Journal"
DOI: 10.1007/s11293-018-9601-y
Abstract: The level of income inequality in a country is usually a contentious and politically divisive issue. How the tax structure affects this inequality is of crucial concern to policymakers. In this paper, we examine the… read more here.
Keywords: tax; tax structure; income tax; inequality ... See more keywords
More unequal income but less progressive taxation
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Monetary Economics"
DOI: 10.1016/j.jmoneco.2020.07.005
Abstract: Abstract Income tax in the U.S. has become less progressive since the late 1970s in spite of rising income inequality. Why? Modeling policy makers as a Ramsey government that may weight heterogeneous households differently, I… read more here.
Keywords: income less; progressive taxation; income tax; unequal income ... See more keywords
Remittances and Public Finances: Evidence from Oil-Price Shocks
Sign Up to like & getrecommendations! Published in 2017 at "Journal of Public Economics"
DOI: 10.1016/j.jpubeco.2017.09.009
Abstract: We study the effect of inflowing remittances - a major source of capital for many countries - on tax-revenues and tax-policy. Instrumenting remittances with changes in the oil-price interacted with a country's distance to oil-producing… read more here.
Keywords: tax; remittances public; oil price; income tax ... See more keywords
Effects of changes in earned income tax credit: Time-series analyses of Washington DC☆
Sign Up to like & getrecommendations! Published in 2019 at "SSM - Population Health"
DOI: 10.1016/j.ssmph.2019.100356
Abstract: Poverty has numerous deleterious effects on health, and the Earned Income Tax Credit (EITC) is the major policy tool used to alleviate poverty in the U.S. We evaluate effects of four distinct changes in earned… read more here.
Keywords: tax credit; income tax; credit; earned income ... See more keywords
Nigeria's Income Tax (Transfer Pricing) Regulations 2018: Conceptualizing the Elephant and “Plucking the Goose”
Sign Up to like & getrecommendations! Published in 2020 at "Journal of African Law"
DOI: 10.1017/s0021855320000108
Abstract: Abstract In 2015, the OECD gave the world a template to address base erosion and profit shifting and ensure that profit is taxed in the jurisdiction of value addition and / or where economic activities… read more here.
Keywords: nigeria income; transfer; transfer pricing; income tax ... See more keywords