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Showing 1 to 20 of 89 for “"tax credit"”.
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The History of the Investment Tax Credit
<p>A tax credit is an incentive for businesses and individuals, which allows them to reduce their tax obligation. Federal and state governments grant tax credits in areas such as employment and the environment. An investment tax credit (ITC) allows businesses and individuals to reduce their tax …
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Examining Child Tax Credit Recipience and Use
… what factors predict who received monthly Child Tax Credit payments and how they were spent. In March of 2021, Congress passed the American Rescue Plan (ARP). Included in this bill was an expansion of the Child Tax Credit (CTC), a program providing tax relief to families with children. The ARP …
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The Low-Income Housing Tax Credit : HERA, ARRA and beyond
The Low-Income Housing Tax Credit (LIHTC) has arguably been the most successful government subsidy to finance affordable housing. Since its creation in the Tax Reform Act of 1986 as Internal Revenue Code (IRC) Section 42, the LIHTC program has helped finance over 1,670,000 housing units. LIHTC has …
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Modeling and Implementation of the U.S. Hydrogen Production Tax Credit
… Act includes a tiered hydrogen production tax credit (PTC) awarded for producing H2 below certain emissions thresholds. One pathway for producing PTC-eligible H2 is water electrolysis supplied with low-carbon electricity. But assessing the systems-level emissions associated with …
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The Earned Income Tax Credit and Financial Capability among Native Households
… expenses. Other EITC recipients view the tax system as a savings mechanism. This is the first study of how the EITC is being used among Native populations. Study data includes 9,482 household surveys collected in over 80 urban, rural, and reservation communities across the U.S. Surveys …
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The NIT: Proposed Federal Schemes Versus Existing State Tax-Credit Plans
The Negative Income Tax (NIT) is a relatively new and virgin approach to the eradication of poverty in the United States. This approach has been viewed by some authorities as just one more program to be added to the roster of welfare programs presently in effect. Conversely, other authorities view …
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Reforming Foreign Tax Credit System in China with a Liberal Approach: A study of Foreign Tax Credit and Related Rules of International Taxation on Residents’ Foreign Source Income
… trade since the 20th century, foreign tax credit was enacted as a method to coordinate resident and territorial tax jurisdictions. Two inherent principles should be embodied. Relieving international double taxation is the foremost purpose as well as principle, and defeating tax …
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Earned Income Tax Credit: An Analysis of Potential Fraud and Undesirable Behaviors
The Earned Income Tax Credit (EITC) is one of the largest anti-poverty programs in the United States. Last year alone, nearly $62 billion of EITC was paid out for 2011 tax year returns (IRS 2013). The amount of total credit claimed continues to increase every year, but the rate of error (number of …
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A Study of the Association of the Investment Tax Credit With Investment Spending
… association that existed between the investment tax credit and investment activity during two periods: the period surrounding the date when the credit was originally enacted and the period surrounding the date when the credit was increased from seven percent to ten percent. From this examination, …
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Low income housing tax credit properties : non-profit disposition strategies in the Commonwealth
… and ownership of Low-Income Housing Tax Credit (LIHTC) properties after the initial fifteen-year compliance period, at the lowest possible cost. The intent is two-fold: to inform non-profit project sponsors about strategies leading to low-cost outcomes, and to advocate for policies …
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The low income housing tax credit : study of its impact at the project level
Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Architecture, 1994.
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Equity capital for affordable housing : a systems view of the housing tax credit industry
Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1994.
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Labor Market Effects of the Working Family Tax Credit on Single Mothers in the UK
The Labor Market Effects of the Working Family Tax Credit on Single Mothers in the UK. Sofiana Sinani August 2022 Bibliographic note SINANI, Sofiana. The Labor Market Effects of the Working Family Tax Credit on Single Mothers in the UK. Prague 2022. Master thesis. Center for Economic Research and …
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Systematic Review of Federal Tax Credit Utilization to Reduce Employment Barriers for Those Convicted of a Felony
… government passed legislation to create federal tax credits for employers who hired those with felony convictions. Conceived as an incentive for employers to take risk and reduce barriers to employment for those with a felony conviction, the Targeted Jobs Tax Credit and Work Opportunity Tax …
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The effects of syndicators and risk management on equity pricing of the Low Income Housing Tax Credit
… of risk characteristics on equity pricing of tax credits issued under the Low Income Housing Tax Credit Program (LIHTC). The results indicate that credit pricing is not correlated with most traditional real estate risk factors. We hypothesize that risks are mitigated by the services of …
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Some characteristics and environmental sensitivities of taxpayers taking the United States political contribution tax credit during 1979-1982
… was designed to determine characteristics of taxpayers taking the political contribution tax credit from 1979 to 1982. This work is similar to studies on the effectiveness of tax incentives in promoting positive externalities and studies on the effect of tax law provisions on economic …
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How do Low-Income Housing Tax Credit projects trigger revitalization in shrinking cities? A case of St. Louis, MO
The Low-Income Housing Tax Credit (LIHTC) program plays a significant role in providing affordable housing to low-income households by promoting affordable housing development through tax credits to private investors. In shrinking cities like Detroit and St. Louis, especially, where continuous …
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An Historical Examination and Analysis of the Effects of the Depreciationdeduction and the Investment Tax Credit on Financial Reporting
Made available in DSpace on 2014-12-09T23:09:47Z (GMT). No. of bitstreams: 1 6915418.pdf: 15902472 bytes, checksum: 827253886d8b7a8e4914f9c50c74ebb7 (MD5) Previous issue date: 1969
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The rental and occupancy performance of historic office buildings rehabilitated for tax credit as compared against their modern counterparts
Prior to the mid-1970's enactment of federal tax incentives designed to dove-tail the interests of developers and preservationists, the plight of historic structures seemed bleak. Recognizing that preservation had become a national imperative that could not be accomplished in a meaningful way …
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