tax credit
A Hitchhiker's Guide to Reform of the Foreign Tax Credit Limitation
... A Hitchhiker's Guide to Reform of the Foreign Tax Credit Limitation SMU Law Review Volume 56 | Issue 1 Article 16 2003 A Hitchhiker's Guide to Reform of the Foreign Tax Credit Limitation Robert J Pero[.] ...
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Reconciling the Premium Tax Credit: Painful Complications for Lower and Middle Income Taxpayers
... 74. 26 U.S.C. §§ 36B (b)(1), (c)(2), (c)(3)(A) (describing that the PTC applies for “ap- plicable taxpayers” for each “coverage month” during the taxable year and defining “cov- erage month” as any month when the ...
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Issues in the design and implentation of an R&D tax credit for the UK
... R&D tax credit is introduced to bring the private returns to R&D up to the social returns, then there does not appear to be any particular reason why this should be a ...R&D tax ...
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Cost benefit analysis of the federal tax credit for purchasing an electric vehicle
... the tax credit for purchasing a CNG vehicle to expire in ...smaller tax credit could be effective at increasing adoption and therefore lowering oil dependence, CO2 emissions, and air pollution ...
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Earned Income Tax Credit: Path Dependence and the Blessing of Undertheorization
... Some commentators have lamented that the Earned Income Tax Credit (EITC) is undertheorized—that its purpose is unclear—and that its design is therefore suboptimal. This Note explores the credit’s ...
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Modelling take-up of Family Credit and Working Families' Tax Credit
... Families’ Tax Credit (WFTC). 5 The amount of credit depended upon weekly earnings, hours worked, the number of qualifying children (but not the number of adults), and savings (savings over £3,000 ...
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Billions Lost Yearly To Earned Income Tax Credit: Errors Or Fraud?
... Income Tax Credit is a refundable credit designed to assist working families with children; especially those who are considered to be living at or close to the poverty ...Income Tax ...
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The employment effects of the Working Families Tax Credit
... Recent research at IFS has examined the likely impact of the Working Families Tax Credit (WFTC) on labour market participation. From October 1999, the WFTC has replaced Family Credit (FC) as the ...
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Evaluation of the Disabled Person's Tax Credit: views and experiences of recipients
... We described above how receipt of an award lower than expected could lead to disappointment and hardship. Another reason for disappointment was discovering the amounts made available for paying for childcare. Parents who ...
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Special Allocations of The Foreign Tax Credit by Partnerships: Some Tentative Proposals
... 29 This difference between the irivestment credit and the foreign tax credit, based upon the similarity of foreign tax payments and deductions generally, strongly su[r] ...
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Recent Cases Restricting the Availability of the Investment Tax Credit to Noncorporate Lessors and Tax Planning in the Aftermath
... Investment Tax Recent Cases Restricting the Availability of the Investment Tax Credit to Noncorporate Lessors and Tax Planning in the Aftermath Credit to Noncorporate Lessors and ...
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Use of the Earned Income Tax Credit among people with disabilities
... the credit to workers. Second, the House saw the credit predominantly as a way to offset the payroll taxes of low-income workers and increase the compensation from low-wage work and thus proposed that it be ...
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Lone parents and informal childcare: A tax credit childcare subsidy?
... But, the evidence suggests that care was negotiated differently depending on whether it was provided by a grandparent or other family and friends, with lone parents tending to favour pay[r] ...
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Suspending the Investment Tax Credit: The Tolerance of International Cartels Standard
... Under the conference agreement, if on or after the date of the termination of Proclamation 4074, the President deter- mines that a foreign country maintains nontariff trade [r] ...
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The Foreign Tax Credit for American Oil Contractors in Indonesia: An Allocation Approach
... 83. Since Pertamina and the Indonesian Treasury split Indonesia's share of profit oil, and because the Indone- sian Treasury issues a "tax receipt" upon Pertamina's depo[r] ...
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Credit where it's due? An assessment of the new tax credits
... cent credit on formal childcare costs, and this is paid to whichever adult in a family is receiving the ...new tax credits, the part of the WFTC that corresponds to support for children will be paid to the ...
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Carolina Planning Vol. 30.2: Green Building, Green Planning
... receive tax benefi ts, but more importantly, they will be able to solicit a diverse pool of investors that bring needed private investment to the ...rehabilitation tax credit deals are sophisticated ...
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Australian Taxation Law Select: legislation and commentary
... FOIA Freedom of Information Act 1982 FTC Foreign tax credit FTRA Financial Transaction Reports Act 1988 GIC General interest charge GST Goods and services tax GSTA A New Tax System Goods[r] ...
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Enterprise Zone Effectiveness In California
... Hiring Tax Credit earned 25 percent less than those who did ...Hiring Tax Credit encouraged hiring of more lower-paid entry-level workers who otherwise might not have been ...
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Tax and Benefit Reforms in a Model of Labour Market Transitions. ENEPRI Research Reports No. 25, 9 October 2006
... Families’ Tax Credit and the Disabled Persons Tax Credit in 1999 provides an ideal changed policy environment for using microeconometric modelling to estimate labour supply responses to ...
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