An important rationale for tax credits is to improve opportunities for children born to low-income families. We combine data on children in a large urban school district with administrative tax records to estimate the impact of tax credits on children’s future earnings and other long-term outcomes. Our analysis consists of two parts. We first identify the impacts of tax credits on test scores u...

The 1997 creation of the Hope and Lifetime Learning Tax Credits marked a dramatic shift in the way in which federal support for college expenses is distributed to students and their families. Unlike other aid programs, the tax credits have exceptionally broad eligibility requirements, and there is a significant delay between when a recipient enrolls in college and when they receive the benefit....

This research focuses on developing a quality model for semantic Information System (IS) standards. A lot of semantic IS standards are available in different industries. Often these standards are developed by a dedicated organization. While these organizations have the goal of increasing interoperability, there is no way to determine the quality of such a standard. This research will provide qu...