Tax Credits

In Federalist Paper No. 7, Alexander Hamilton warns that commercial policy could be a source of contention and even violence among states. This warning was farsighted: Although interstate violence has …

within Missouriʼs border regions from receiving tax credits. S.B. 635 was contingent on Kansas passing a …

The U.S. economy has turned in a remarkable performance over the past few years. Hysteresis effects from the pandemic did not materialize and both activity and employment now exceed pre-pandemic …

checks, food assistance, child and earned income tax credits, and unemployment insurance), combined with foregone … that accounts for income and payroll taxes, tax credits, and non-cash transfers while using geographically …

With numerous provisions of the Tax Cuts and Jobs Act of 2017 set to expire next year and renewed attention to the ballooning federal debt, U.S. lawmakers on the left …

everywhere: targeted tax breaks, especially tax credits. Corporate Tax Subsidy Growth Here and Abroad … to deliver trillions of dollars in targeted tax credits in the years ahead. Looking at the U.S. Treasuryʼs … colleague Adam Michel estimates that total energy tax credits in the law could top $1.8 trillion over the next … being phased out in 2022 and 2023, “expanded tax credits for renewable energy production, renewable energy … provide more favourable treatment for certain tax credits, notably some transferable credits contained …

Poor government policy has led to a significant deterioration in Canada’s federal finances over the last decade. The introduction of new and expanded government programs has caused federal spending to …

49 federal personal income tax expenditures (tax credits, tax exemptions, etc.), which do little to improve …

The Canadian economy appears to have achieved a soft landing: inflation has come down almost to target, while a recession has been avoided, with GDP growth cushioned by surging immigration …

foreign investors in Canadian real estate.10 Tax credits to help first-time homebuyers should help affordability … Act in December 2023, introducing investment tax credits for targeted green sectors in the 2023 federal … going forward they were relying on investment tax credits accessible by all. STAFF APPRAISAL 43. …

This policy brief explores the implications of the 15% global minimum tax on special economic zones, offering comprehensive guidance for governments to reform tax incentives and ensure these zones attract …

For example, deductible qualified expenses, tax credits, and incentives on capital gains taxes. Given … indirect tax exemptions, and production-based tax credits, to attract investment in renewable energy (UNCTAD …

Poor government policy has led to a significant deterioration in Canada’s federal finances over the last decade. The introduction of new and expanded government programs has caused federal spending to …

income tax (PIT) rates while eliminating several tax credits. Meaningful changes to the PIT system have not … 0 to 20.5 percent, while eliminating several tax credits. These changes resulted in 86 percent of Canadian … The Trudeau government eliminated a number of tax credits in 2016, but 149 federal PIT expenditures remain …

The United States has invested hundreds of billions of dollars in recent years to solidify its place as a global leader in technological innovation. Yet without a paradigm shift in …

Workforce: Provide federal incentive funds and tax credits to support employers investing in high-quality …

This manual is a contribution to the rich body of literature on tax expenditures and aim to inform policymakers and policy debates on tax expenditures reform. In doing so, it …

mortgage interest and charitable contributions. Tax credits They reduce tax liability by the dollar amount … 100 percent of actual expenses incurred) or tax credits (as a percentage of eligible expense) while … biggest are pension-related tax benefits and labor tax credits (42 percent), general tax credit (24 percent) … incentives such as investment tax credit, R&D tax credits, and super-deductions. Empirical research suggests … like accelerated depreciation and investment tax credits reduce the after-tax cost of capital expenditures …

of school choice after the pandemic, as well as the growth of charter schools and scholarship tax credits. Victories were piecemeal throughout Cato's decades of education research, testimony, and advocacy …