Tax Policy and the Economy, volume 35.
Author | Moffitt, Robert |
This volume presents six new studies on current topics in taxation and government spending.
Benjamin B. Lockwood, Afras Sial, and Matthew Weinzierl investigate the design of income tax schedules when there is uncertainty about the way taxation affects household behavior. Youssef Benzarti studies the costs of income tax filing, which have risen over time because of the numerous tax forms families have to fill out when filing their taxes and because of increased costs of itemizing deductions, and explores ways to simplify filing and reduce those costs.
Diane "Whitmore Schanzenbach and Michael R. Strain provide new and comprehensive estimates of the impact of the US Earned Income Tax Credit on the employment of low-income men and women, finding that the great majority of the various expansions of that credit over the last 40 years have increased employment of single mothers. Zhao Chen, Yuxuan He, Zhikuo Liu, Juan Carlos Suarez Serrato, and Daniel Yi Xu review the...
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