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New guidelines for federal hydrogen production tax credits may leave legacy nuclear plants out in the cold.
VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?
Multinational enterprises Pareto optimum Tax credits Transfer prices VAT
2016/1/26
In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort factor prices, provide fair taxation, avoid tax-evasive transfer pricing and induce ...
The Returns to the Federal Tax Credits for Higher Education
Taxes higher education tuition fees the middle class tax cuts
2015/7/20
Three tax credits benefit households who pay tuition and fees for higher education. The credits have been justified as an investment: generating more educated people and thus more earnings and externa...
Do R&D tax credits work?Evidence from a panel of countries 1979–1997
Tax credits R&D Panel data Tax competition
2015/7/15
This paper examines the impact of fiscal incentives on the level of R&D investment. An econometric model of R&D investment is estimated using a new panel of data on tax changes and R&D spending in nin...
Investable Tax Credits:The Case of the Low Income Housing Tax Credit
Investment Governing Rules Regulations and Reforms Taxation
2015/4/22
The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the ...
Do Firms Incur Costs to Avoid Reducing Pre-Tax Earnings? Evidence from the Accounting for Low-Income Housing Tax Credits
earnings management expense classification pre-tax earnings tax credit
2011/9/2
Examining corporate investment in low-income housing tax credits reveals that firms are willing to incur costs in order to manage the income statement classification of an expense. Accounting rules al...
Foreign Tax Credits
contested tax doctrine relation back doctrine foreign tax credits foreign income tax
2011/8/30
The article focuses on the use of contested tax doctrine and relation back doctrine to foreign tax credits in the U.S. It notes the capability of a taxpayer to claim a foreign tax credit for a foreign...
Monetizing Tax Credits & Above the Line Savings Opportunities
profit tax credits receive monetary value income tax return
2011/8/23
The article explains how to profit from monetizing tax credits, an opportunity to receive monetary value for underutilized tax credits that a taxpayer would otherwise be required to apply to its incom...
Why Are Some States More Generous in Offering R&D Tax Credits than Others? An Empirical Answer
organized interests political cost research and development revenue loss tax credit
2011/8/23
This article examines political cost factors that affect a state's propensity to adopt a corporate income tax credit to encourage research and development (R&D) activities in the United States. Assumi...
Health Insurance Tax Credits and Health Insurance Coverage of Low-Earning Single Mothers
Health Insurance Tax Credits Health Insurance Low-Earning Single Mothers
2009/11/5
The Omnibus Budget Reconciliation Act of 1990 introduced a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax c...
Energy Secretary and Secretary of the Treasury Announce the Award of $1 Billion in Tax Credits to Promote Clean Coal Power Generation and Gasification Technologies
Tax Credits Coal Power
2006/12/5
November 30, 2006，WASHINGTON, DC —U.S. Department of Energy (DOE) Samuel W. Bodman and Secretary of the Treasury Henry Paulson today announced the awarding of $1 billion in federal tax incentives to n...