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- W3136021942 abstract "We compare several tax allowances for dependents, concluding that deduction for dependents under the income tax is superior to any alternative on grounds of equity and population policy. The argument that a deduction results in more saving for the children of the rich than for children of the poor is a statistical illusion reflecting the fact that without the child the rich would pay more tax on marginal income. This paper argues against the Rolph-Tobin-Mc-Govern recommendation of a large refundable tax credit for all dependents, although we believe that along with income tax deductions there should be child related poverty allowance such as a negative income tax." @default.
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- W3136021942 date "1973-12-01" @default.
- W3136021942 modified "2023-10-14" @default.
- W3136021942 title "THE TAX ALLOWANCE FOR DEPENDENTS: DEDUCTIONS VERSUS CREDITS" @default.
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- W3136021942 doi "https://doi.org/10.1086/ntj41791915" @default.
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