Beggar Thy Neighbor? The In-State, Out-of-State, and Aggregate Effects of R&D Tax Credits

2009 ◽  
Vol 91 (2) ◽  
pp. 431-436 ◽  
Author(s):  
Daniel J Wilson
Keyword(s):  
Tax Credits ◽  
Aggregate Effects

The Extent and Efficacy of State Charitable Contribution Income Tax Credits

2018 ◽  
Author(s):  
Nicolas Duquette ◽  
Alexandra Graddy-Reed ◽  
Mark Phillips
Keyword(s):  
Income Tax ◽  
Tax Credits ◽  
Charitable Contribution

Canada

2018 ◽  
Author(s):  
Joshua T. McCabe
Keyword(s):  
Income Tax ◽  
Child Poverty ◽  
Tax Credits ◽  
Primary Method ◽  
Tax Relief ◽  
The Us ◽  
Cash Benefits ◽  
Child Tax Credit ◽  
Family Allowances ◽  
Initial Change

Chapter 4 examines how Canadian policymakers’ renewed promise to tackle child poverty translated into the Child Tax Benefit, the nonrefundable Child Tax Credit, and the Working Income Tax Benefit. Whereas the logic of tax relief served as the springboard for fiscalization in the US, the logic of income supplementation drove the process in Canada. This difference had important implications for the shape and scope of Canadian tax credits, enabling them to significantly reduce child poverty relative to the much weaker outcomes in the US. Family allowances offered policymakers an alternative to welfare as the primary method of delivering cash benefits to children. Canadian policymakers, including conservative policymakers and profamily groups, saw expanding child tax credits as a way to “take children off welfare” by redirecting benefits through a nonstigmatizing program. The initial change occurred under the Progressive Conservatives in 1992 and was consolidated under the Liberals in 1997.

Optimal Taxation of Families: Mirrlees meets Becker*

2021 ◽  
Author(s):  
Musab Kurnaz
Keyword(s):  
Quantitative Analysis ◽  
Income Distribution ◽  
Income Tax ◽  
Optimal Taxation ◽  
Tax Credits ◽  
Child Rearing ◽  
Welfare Gains ◽  
Us Economy ◽  
Parental Time ◽  
The Us

Abstract This paper studies optimal taxation of families—a combination of an income tax schedule and child tax credits. Child-rearing requires both goods and parental time, which distinctly impact the design of optimal child tax credits. In the quantitative analysis, I calibrate my model to the US economy and show that the optimal child tax credits are U-shaped in income and are decreasing in family size. In particular, the optimal credits decrease in the first nine deciles of the income distribution and then increase thereafter. Implementing the optimum yields large welfare gains.

COMMENTS ON TAX CREDITS AS INVESTMENT INCENTIVES

1962 ◽  
Vol 15 (2) ◽  
pp. 198-204
Author(s):  
E. CARY BROWN
Keyword(s):  
Tax Credits ◽  
Investment Incentives

USING STATE CONSUMER TAX CREDITS FOR ACHIEVING EQUITY

1989 ◽  
Vol 42 (3) ◽  
pp. 323-337
Author(s):  
BRADFORD CASE ◽  
ROBERT D. EBEL
Keyword(s):  
Tax Credits
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