The authors use a unique data set of federal tax returns to analyze usage and participation patterns of the Earned Income Tax Credit (EITC) over the period 1989-2006. The authors find that most EITC recipients claimed the EITC for short periods, 61% for 1 or 2 years. Over the period examined,...

This study includes the marginal cost of redistribution (MCR) in analyzing the adjusted tax price faced by the median voter. The adjusted tax price is then used to analyze the degree to which efficiency costs change the level of income redistribution provided through the Aid to Families with...

Taxation has several significant excess burdens, including enforcement costs, compliance costs, and deadweight losses. Most estimates find that raising a dollar of tax revenue costs much more than a dollar. Unfortunately, commonly used public finance textbooks do not integrate these costs into...

Initially, economic development increases resistance because migration of people to urban areas in developing countries increases incomes, crowding and the use of antibiotics. Also, developing countries often don't require prescriptions or distribute high quality antibiotics. In developed...

This paper expands on the school finance literature by using a political fragmentation index to calculate how political power affects educational spending in Virginia, USA. The methodology allows the comparison of different political voices relative to each other and the consideration of the...