Recently added articles from National Tax Journal:
The earned income tax credit and reported self-employment income.
Jun 01, 2009; ... The Earned Income Tax Credit (EITC) is widely recognized to have increased employment, particularly among single mothers with low levels of education. For purposes of calculating the credit, the tax code treats income earned through self-employment in nearly the same way as income earned ...
Charity, impure altruism, and marginal redistributions of income.
Jun 01, 2009; ... Pure altruists receive utility from how much the poor consume, whereas warm glow is utility from the size of one's own contribution. Andreoni (1989, 1990) showed that if households receive warm-glow utility, then government giving to a public good does not crowd--out private giving ...
Empirical evidence on the revenue effects of state corporate income tax policies.
Jun 01, 2009; ... State corporate income tax (SCIT) revenues have declined significantly over the past 20 years, prompting vigorous debates about the likely causes of, and potential remedies for, this decline. Confounding the analysis is the activism of many states in modifying the structure of their SCITs, ...
Minnesota's earned income credit program: utilization by current and former welfare households and the impact of policy parameters.
Jun 01, 2009; ... In this paper, we examine the utilization of a state earned income credit program among current and former welfare recipients, where earned income credit utilization is characterized by two measures: (1) the receipt percentage, which is the percentage of all current and former welfare ...
Income mobility in the United States: new evidence from income tax data.
Jun 01, 2009; ... INTRODUCTION Many studies have documented the long-term trend of increasing income inequality in the U.S. economy. U.S. Census data, for example, show that the share of household income of the top 20 percent of households increased from 44.1 percent in 1980 to 50.4 percent by ...