We use a new panel dataset of credit card accounts to analyze how consumers responded to the 2001 Federal income tax rebates. We estimate the monthly response of credit card payments, spending, and debt, exploiting the unique, randomized timing of the rebate disbursement. We find that, on...

We estimate the consumption response of Italian households to the "Euro80 tax bonus" intro-duced in 2014, using the panel component on the Survey of Household Income and Wealth. We find that households that received the tax rebate increased their monthly consumption of food and means of...

In terms of section 18(1)(b)(i) of the Income Tax Act 58 of 1962 a taxpayer is entitled to a qualifying medical-expenses deduction for services rendered by a registered medical practitioner specifically listed in subparagraph (i). Since the promulgation of the Traditional Health Practitioners...

Income tax refunds are often significant lump-sum payments for households in the US. These payments allow households to increase their expenditures, including purchasing larger quantities of goods and stockpiling them for future consumption. Buying larger quantities allows households to reduce...

The authors determine what items are purchased using the earned income tax credit (EITC) - one of the largest sources of public support for lower-income working families in the U.S. They find that recipient households' EITC payments are used primarily for vehicle purchases and transportation...

We use a new panel dataset of credit card accounts to analyze how consumers responded to the 2001 Federal income tax rebates. We estimate the monthly response of credit card payments, spending, and debt, exploiting the unique, randomized timing of the rebate disbursement. We find that, on...