The Supply-Side Tax Revenue Effects of the Child Care Tax Credit

1989 ◽  
Vol 8 (4) ◽  
pp. 673
Author(s):  
David R. Henderson
Keyword(s):  
Child Care ◽  
Tax Revenue ◽  
Supply Side ◽  
Tax Credit

scholarly journals Supply-side subsidies to improve food access and dietary outcomes: Evidence from the New Markets Tax Credit

Urban Studies ◽  
2018 ◽  
Vol 55 (14) ◽  
pp. 3234-3251 ◽  
Author(s):  
Matthew Freedman ◽  
Annemarie Kuhns
Keyword(s):  
Low Income ◽  
Supply Side ◽  
Tax Credit ◽  
New Markets ◽  
Household Level ◽  
Food Shopping ◽  
Food Retailers ◽  
The Us ◽  
Short Run ◽  
Purchasing Patterns

In an effort to improve diet and health outcomes, policymakers have increasingly turned to supply-side subsidies aimed at encouraging investment by supermarkets and other food retailers in low-income areas. This article examines whether the US federal government’s New Markets Tax Credit (NMTC) has affected the entry of retail food establishments, and in turn food shopping and purchasing patterns, in low-income communities. To identify the impacts of the programme, we take advantage of a discontinuity in NMTC funding generated by the formula used to determine the eligibility of census tracts for investment under the programme. We find that the NMTC Program has had modest, but positive impacts on supermarket entry in low-income communities. Based on household-level scanner data, there are no detectable effects on households’ food purchasing patterns in affected neighbourhoods, at least in the short run.

scholarly journals Zakat as a Tax Credit for Raising Indonesian Tax Revenue

2019 ◽  
Vol 4 (1) ◽  
pp. 77-87
Author(s):  
Any Setianingrum ◽  
Aam Slamet Rusydiana ◽  
Penny Rahmah Fadhilah
Keyword(s):  
Direct Relationship ◽  
Analytic Network Process ◽  
Analytical Tool ◽  
Tax Revenue ◽  
Tax Credit ◽  
Taxable Income ◽  
The Third ◽  
Appropriate Treatment ◽  
Network Process ◽  
The Given

This study aims to select the most appropriate treatment of zakat and tax to maximize Indonesia taxation of the given three alternatives. The first alternative is zakat and taxes are not correlated. Second, zakat is used as deductions of taxable income. Third, zakat is used as a tax credit. The basic considerations for determining the rank of these three models are from the aspects of benefits, the costs, and the risks. The analytical tool used is ANP (Analytic Network Process). The research respondents are some experts and stakeholder of zakat and tax in Indonesia. Based on the result of this research, the first rank is zakat as a tax credit with a weight of 0,469. The second alternative is zakat as the deduction of Taxable Income with a weight of 0,385. The third or last alternative is zakat and tax has no direct relationship with the weight of 0,146. Based on this research, to increase tax revenue in Indonesia, zakat as a tax credit is advisable. Keywords: Zakat, tax, credit, ANP, Indonesia

scholarly journals Child Care, Parental Labor Supply and Tax Revenue

2018 ◽  
Author(s):  
Martin Eckhoff Andresen ◽  
Tarjei Havnes
Keyword(s):  
Child Care ◽  
Labor Supply ◽  
Tax Revenue

Federal Tax Benefits for Child Care: Progressivity Over Time, EGTRRA, and the Alternative Minimum Tax

2003 ◽  
Vol 3 (1) ◽  
Author(s):  
John R Eiler ◽  
Warren B. Hrung
Keyword(s):  
Economic Growth ◽  
Child Care ◽  
Tax Credit ◽  
Dependent Care ◽  
Tax Relief ◽  
Tax Benefits ◽  
Over Time

Abstract This paper examines the progressivity of tax benefits for child care over time. We find that the Child and Dependent Care Tax Credit (CDCTC) became more progressive between 1989 and 1998. However, total tax benefits for child care, which include the employer exclusion for child care, were less progressive than the CDCTC alone and became less progressive over time. In simple simulations using 1998 data as the base, we find that the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) increases the progressivity of the CDCTC and total tax benefits for child care.

scholarly journals Pengaruh Restitusi Kelebihan Pembayaran Pajak Pertambahan Nilai Pada Kantor Pelayanan Pajak Pratama Jakarta Penjaringan

2019 ◽  
Vol 6 (1) ◽  
pp. 63-68
Author(s):  
Dinar Riftiasari
Keyword(s):  
Quantitative Method ◽  
Value Added ◽  
Tax Revenue ◽  
Tax Credit ◽  
Value Added Tax ◽  
Tax Revenues ◽  
Tax Refunds ◽  
Is Value

The Value Added Tax is central tax, tax payment amount payable by the amount of the tax credit shows the amount of excess have been made that should tax refunds. The purpose of this study was to determine the effect of value added tax restitution of value added tax revenue. Method used in the study is a quantitative method. This research is value added tax restituition that occurred in the Tax Office Pratama Jakarta Penjaringan the implementation of restitution does not has any effect toward value added tax revenue. The Standar Operating Procedures of value added tax restitution in the Tax Office Pratama Jakarta Penjaringan is Standar Operating Procedures No KPP50-0004.   Keywords: Value Added Tax , Restitution, Tax Revenues

scholarly journals Child care, parental labor supply and tax revenue

2019 ◽  
Vol 61 ◽  
pp. 101762 ◽  
Author(s):  
Martin Eckhoff Andresen ◽  
Tarjei Havnes
Keyword(s):  
Child Care ◽  
Labor Supply ◽  
Tax Revenue

Expanded child care tax credit for and after 1982

1982 ◽  
Vol 9 (3) ◽  
pp. 58-58
Author(s):  
Kathleen A. Murray
Keyword(s):  
Child Care ◽  
Tax Credit
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