A clear income gradient exists for the sport and physical activity (PA) participation of Canadian children. Governments in Canada recently introduced tax credits to alleviate the financial burden associated with registering a child in organized physical activity (including sport). The majority of these credits, including the Children's Fitness Tax Credit, are non-refundable (i.e., reduces the a...

Extending health insurance coverage to more children is currently of considerable policy interest as evidenced by the number of bills so far introduced in the 105th Congress. 1 These legislative initiatives propose a range of mechanisms for reducing the number of uninsured children including: tax credits and vouchers for families to assist them in purchasing insurance coverage for their childre...

this study investigates the effects of two policies of reducing profit rate and increasing supply of credits on the growth of production in the economic sectors in iran. to achieve the goal, the orani-g computable general equilibrium model was modified tothe present situation of iranian economy. the model was also extended to accommodate the financial sector of the economy. to use the cge model...

Steady growth in the number of uninsured and under-insured has sparked health reform proposals at the national and state levels. With many proposals emphasizing expanded access to private health insurance among the low-income population through the use of tax credits and an emphasis on stable and continuous primary care as a key to improving health care access, the interaction between health ce...

Marketing carbon offset credits generated by urban forest projects could help cities and local governments achieve their financial self-sufficiency and environmental sustainability goals. Understanding the value of carbon credits sourced from urban forests, and the factors that determine buyers’ willingness to pay a premium for such credits could benefit cities in strategically marketing carbon...

This paper investigates the effect of tax policy on productivity in Taiwanese manufacturing firms for the period 2001 to 2008. We first adopt the dynamic random effect (RE) probit model to analyze the determinants of a firm’s decision as to whether or not to apply for tax credits. The results show that the causal effect from past tax credits usage to current tax credits usage exists across indu...

This paper proposes a framework for assessing credits trading mechanisms for corporate social responsibility (CSR). The motivation to structure this framework derives from contemporary market-based mechanisms of emissions trading (or carbon/credits/offsets) and renewable energy credits (RECs). However, the framework proposed herein moves beyond existing forms of credits trading mechanisms that ...