منابع مشابه
Hot subdwarf stars in close-up view*
The origin of hot subdwarf B stars (sdBs) is still unclear. About half of the known sdBs are in close binary systems for which common envelope ejection is the most likely formation channel. Little is known about this dynamic phase of binary evolution. Since most of the known sdB systems are single-lined spectroscopic binaries, it is difficult to derive masses and unravel the companions’ nature,...
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A dividend imputation tax system provides shareholders with a tax credit that can be used to offset personal tax on dividend income. The size of this credit depends on tax paid at the corporate level so that the “double taxation” of dividends is effectively eliminated. This paper shows how to infer the value of imputation tax credits (which is an important input into the weighted-average cost o...
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Rising pharmaceutical prices, increasing demand for more effective innovative drugs and growing public outrage have heightened criticism of the pharmaceutical industry. The public debate has focused on drug prices and access. As a consequence, the patent system is being reexamined as an efficient mechanism for encouraging pharmaceutical innovation and drug development. We propose an alternative...
متن کاملTax Credits, Labor Supply, and Child Care
We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy simulations show that an increase in the val...
متن کاملDo In-Work Tax Credits Serve as a Safety Net?
The cash and near cash safety net in the U.S. has undergone a dramatic transformation in the past fifteen years. Federal welfare reform has led to the “elimination of welfare as we know it” and several tax reforms have substantially increased the role of “in-work”' assistance. In 2010, we spent more than 5 dollars on the Earned Income Tax Credit (EITC) for every dollar spent on cash benefits th...
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ژورنال
عنوان ژورنال: Journal of Poverty and Social Justice
سال: 2011
ISSN: 1759-8273,1759-8281
DOI: 10.1332/175982711x559145