Fighting Poverty with Taxes
Patricia K. Tong | 21 November 2017
Fiscal,
Blog | Tags:
Inequality,
Poverty,
Tax Expenditures
One way the U.S. federal income tax system provides low-income families with financial support is through refundable tax credits. Families can claim refundable tax credits even if they do not owe any tax liability, which allows families with the lowest incomes to receive benefits.
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In France, Evaluating Tax Expenditure Effectiveness Remains a Challenge
Valérie Segond | 16 November 2017
Fiscal,
Blog | Tags:
Tax Expenditures
The inability of the French government to ensure that a particular tax benefit reaches its primary goal – i.e. the assessment of public expenditure effectiveness – lies at the heart of the expansion of public subsidies.
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Tax Expenditures and the Environment: Strengthening the Spotlight
Agustin Redonda | 8 November 2017
Fiscal,
Blog | Tags:
Energy,
Environment,
Fossil Fuel Subsidies,
Tax Expenditures
Tax expenditures – government spending through deductions, exemptions, and other benefits granted through the tax code – are significant and have wide ranging environmental implications. A stronger green fiscal policy spotlight on them is critical.
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Fiscal Policy and Informality
Agustin Redonda | 1 September 2017
Fiscal,
Blog | Tags:
Inequality,
Pensions,
Tax Expenditures
Countries differ from each other in several aspects that need to be considered when designing fiscal policy. The size of the informal sector is a case in point.
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Unpacking Patent Boxes
Ben Klemens | 26 July 2017
Fiscal,
Blog | Tags:
Patent Boxes,
Tax Competition,
Tax Expenditures
An intellectual property box is a special lower tax rate for profits associated with intellectual property (IP). There are over twenty around the world, and over the last few years bills have been introduced to the U.S. Congress for a U.S. IP box. IP boxes always
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