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The US Tax System

Dale W. Jorgenson and Kun‐Young Yun

in Tax Reform and the Cost of Capital

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198285939
eISBN:
9780191596490
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198285930.003.0003
Subject:
Economics and Finance, Public and Welfare

A quantitative and detailed description is presented of the US tax system and law, which begins by providing estimates of the rates of capital income taxation at both corporate and individual levels ... More


Tax and Welfare

John Hills

in Inequality and the State

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199276646
eISBN:
9780191601644
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199276641.003.0007
Subject:
Economics and Finance, Public and Welfare

Discusses tax policy and its relationship with social security. Sets out trends in taxation in the UK over the last 25 years, how these compare with those in other countries, and the relationship ... More


The UK—A Test Case for the Liberal Welfare State?

Peter Taylor-Gooby and Trine P. Larsen

in New Risks, New Welfare: The Transformation of the European Welfare State

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199267262
eISBN:
9780191602023
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019926726X.003.0003
Subject:
Political Science, Political Economy

The UK developed an innovative agenda of new social risk policies through the 1980s and 1990s. The Conservative government up to 1997 essentially pursued liberal market reforms with minimal provision ... More


Welfare-to-Work: Which Policies Work and Why?: KEYNES LECTURE IN ECONOMICS

RICHARD BLUNDELL

in Proceedings of the British Academy, Volume 117: 2001 Lectures

Published in print:
2003
Published Online:
January 2013
ISBN:
9780197262795
eISBN:
9780191753954
Item type:
chapter
Publisher:
British Academy
DOI:
10.5871/bacad/9780197262795.003.0015
Subject:
History, Cultural History

This chapter considers the arguments behind the expansion in welfare-to-work programmes that occurred over the last decade, and reviews the effectiveness of alternative approaches to enhancing ... More


 Ronald Reagan: Making America God's Shining City on a Hill

Gary Scott Smith

in Faith and the Presidency: From George Washington to George W. Bush

Published in print:
2006
Published Online:
January 2007
ISBN:
9780195300604
eISBN:
9780199785285
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195300604.003.0010
Subject:
Religion, Religion and Society

Ronald Reagan’s religious convictions were crucial to his understanding of the world and performance as president, but few scholars have provided substantive analysis of his faith and its impact on ... More


Promoting Work

Paul Davies and Mark Freedland

in Towards a Flexible Labour Market: Labour Legislation and Regulation since the 1990s

Published in print:
2007
Published Online:
January 2009
ISBN:
9780199217878
eISBN:
9780191712326
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199217878.003.0004
Subject:
Law, Employment Law

This chapter deals with the legislation and policies aimed at maximising levels of employment. It is argued that these policies brought together the areas of social security, tax, and employment law ... More


The Impact of Federal Tax Credits for Higher Education Expenses

Bridget Terry Long

in College Choices: The Economics of Where to Go, When to Go, and How to Pay for It

Published in print:
2004
Published Online:
February 2013
ISBN:
9780226355351
eISBN:
9780226355375
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226355375.003.0004
Subject:
Education, Higher Education

This chapter examines the distribution and impact of the Hope Learning Credit (HLC) and Lifetime Learning Tax Credit (LLTC) on taxpayers, students, and institutions. By reviewing the literature and ... More


Corporate Tax Levels and Tax Incentives

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0011
Subject:
Economics and Finance, South and East Asia

Gives an overview of tax incentive policies, paying much attention to the role played by the government in light of the special tax measures for corporation. Also, the tax burden of the corporate ... More


Making Work Pay and ‘Employment Friendly Wages’

Mark Freedland, Paul Craig, Catherine Jacqueson, and Nicola Kountouris

in Public Employment Services and European Law

Published in print:
2007
Published Online:
January 2009
ISBN:
9780199233489
eISBN:
9780191716324
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199233489.003.0009
Subject:
Law, EU Law, Employment Law

This chapter shifts the focus on a recently emerged, but already well established, activity performed by PES, that is to say the delivery of making work pay (MWP) policies. A key argument of the ... More


Curbing Tax Expenditures

Daniel Baneman, Joseph Rosenberg, Eric Toder, and Roberton Williams

in Pathways to Fiscal Reform in the United States

Published in print:
2014
Published Online:
September 2015
ISBN:
9780262028301
eISBN:
9780262321914
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262028301.003.0006
Subject:
Economics and Finance, Financial Economics

The nation’s persistent budget deficits and rising national debt have driven policymakers to make tax expenditures a logical focus of future efforts at deficit-reducing tax reform. In this chapter, ... More


Families move into work: skills, training and tax credits

Anne Power, Helen Willmot, and Rosemary Davidson

in Family futures: Childhood and poverty in urban neighbourhoods

Published in print:
2011
Published Online:
March 2012
ISBN:
9781847429728
eISBN:
9781447302315
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781847429728.003.0007
Subject:
Sociology, Urban and Rural Studies

This chapter explores the work histories and work experience of parents, their ambitions and the role of training in helping mothers in particular back into work. It summarises the evidence from the ... More


The Earned Income Tax Credit

Austin Nichols and Jesse Rothstein

in Economics of Means-Tested Transfer Programs in the United States, Volume I

Published in print:
2016
Published Online:
May 2017
ISBN:
9780226370477
eISBN:
9780226370507
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226370507.003.0003
Subject:
Economics and Finance, Public and Welfare

We review research on the Earned Income Tax Credit (EITC), focusing on work appearing since the Hotz and Scholz (2003) review. Recent work has confirmed earlier findings that labor supply effects are ... More


Low Wages Need Not Mean Low Incomes

Lane Kenworthy, Jessica Epstein, and Daniel Duerr

in Progress for the Poor

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199591527
eISBN:
9780191731389
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591527.003.0005
Subject:
Political Science, Political Economy

Low-wage jobs are a prominent feature of the U.S. economy. To the surprise of many observers, the same can now be said of Germany. Changes in economic pressures, institutions, and policies make it ... More


Lowering the Cost of Housing and Credit

Steven W. Bender

in Tierra Y Libertad: Land, Liberty, and Latino Housing

Published in print:
2010
Published Online:
May 2016
ISBN:
9780814791257
eISBN:
9780814739136
Item type:
chapter
Publisher:
NYU Press
DOI:
10.18574/nyu/9780814791257.003.0015
Subject:
Law, Human Rights and Immigration

This chapter suggests numerous large- and small-scale strategies for driving down the cost of home purchases and rentals for Latino/a U.S. residents, as well as the cost of credit for housing ... More


The Earned Income Tax Credit

V. Joseph Hotz and John Karl Scholz

in Means-Tested Transfer Programs in the United States

Published in print:
2003
Published Online:
February 2013
ISBN:
9780226533568
eISBN:
9780226533575
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226533575.003.0004
Subject:
Economics and Finance, Public and Welfare

The Earned Income Tax Credit (EITC) has been one of the fastest-growing means-tested programs in the country. It provides a refundable tax credit to families with earnings that can be as high as ... More


The Main Building Blocks of U.S. International Taxation

Daniel N. Shaviro

in Fixing U.S. International Taxation

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199359752
eISBN:
9780199359776
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199359752.003.0002
Subject:
Law, Private International Law

This chapter reviews the basic U.S. international tax rules. It identifies five basic concepts needed to grasp the basic elements of how the U.S. taxes the income of multinational firms. First, there ... More


What Should We Do?

Edward A. Zelinsky

in The Origins of the Ownership Society: How the Defined Contribution Paradigm Changed America

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195339352
eISBN:
9780199855407
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195339352.003.0007
Subject:
Law, Employment Law

This chapter explores our choices for molding the defined contribution paradigm as it evolves and identifies which of those choices are best. The first and most important imperative for the future is ... More


Revising Government Tax Policies

Robert Cherry and Robert Lerman

in Moving Working Families Forward: Third Way Policies That Can Work

Published in print:
2011
Published Online:
March 2016
ISBN:
9780814717189
eISBN:
9780814769904
Item type:
chapter
Publisher:
NYU Press
DOI:
10.18574/nyu/9780814717189.003.0008
Subject:
Political Science, American Politics

This chapter examines ways to improve economic well-being and tax policies targeted to working families, particularly the Earned Income Tax Credit (EITC) and child care tax policies. The EITC is ... More


Income Tax Time as a Time to Build Financial Capability

Jennifer L. Romich, Nicole Keenan, Jody Miesel, and Crystal C. Hall

in Financial Capability and Asset Development: Research, Education, Policy, and Practice

Published in print:
2013
Published Online:
May 2013
ISBN:
9780199755950
eISBN:
9780199332526
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199755950.003.0061
Subject:
Social Work, Communities and Organizations

After filing a federal income tax return, many low- to moderate-income working families receive lump sum refunds equal to one, two, or more months of earnings. This chapter introduces those ... More


Tax Policy toward Low-Income Families

Hilary Hoynes and Jesse Rothstein

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0012
Subject:
Economics and Finance, Public and Welfare

Chapter 7 reviews the most prominent provision of the federal income tax code that targets low-income tax filers, the Earned Income Tax Credit (EITC), as well as the structurally similar Child Tax ... More


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