Add to ORKGThis article analyzes the Federal income tax treatment of state incentive tax credits. It considers whether and when refundable credits should be included in income and discusses their appropriate character as capital gain or as ordinary income
This paper describes the characteristics of angel tax credit programs and explains in detail ho
Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Cre...
This study analyzes the potential impact of state tax incentives on the federal production tax credi...
This article analyzes the Federal income tax treatment of state incentive tax credits. It considers ...
This Article examines the history of the development of federal incentive tax credits, from the enac...
Each year the US federal individual income tax delivers over $500 billion worth of tax incentives in...
This article outlines the work incentives and income support provided by the federal Earned Income T...
This article considers how the changes in the federal tax code will affect states whose tax codes li...
The purpose of this Study is to calculate retirement account tax expenditures by states. States with...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
This article analyzes a specific municipal tax credit program that has been adopte
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
This report documents state tax incentives offered around the country designed to encourage state le...
Modern tax statutes serve many purposes beyond simply raising revenue, and the contours of those sta...
This paper describes the characteristics of angel tax credit programs and explains in detail ho
Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Cre...
This study analyzes the potential impact of state tax incentives on the federal production tax credi...
This article analyzes the Federal income tax treatment of state incentive tax credits. It considers ...
This Article examines the history of the development of federal incentive tax credits, from the enac...
Each year the US federal individual income tax delivers over $500 billion worth of tax incentives in...
This article outlines the work incentives and income support provided by the federal Earned Income T...
This article considers how the changes in the federal tax code will affect states whose tax codes li...
The purpose of this Study is to calculate retirement account tax expenditures by states. States with...
This paper summarizes the current federal income tax treatment of charitable contributions where the...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
This article analyzes a specific municipal tax credit program that has been adopte
Several provisions of the 2017 tax legislation, known as the Tax Cuts and Jobs Act (TCJA), focused a...
This report documents state tax incentives offered around the country designed to encourage state le...
Modern tax statutes serve many purposes beyond simply raising revenue, and the contours of those sta...
This paper describes the characteristics of angel tax credit programs and explains in detail ho
Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Cre...
This study analyzes the potential impact of state tax incentives on the federal production tax credi...