Dependent Exemptions

Dependent Exemptions is a tax policy construct that designates a statutory allowance permitting a taxpayer to reduce taxable income for each qualifying individual financially supported by the taxpayer, thereby distinguishing it from other deductions by linking tax relief directly to familial support obligations.

8

Publications

171

Citations

13

Authors

11

Institutions

Publications per year

2017–2026

1

Variants

Dependency Exemptions

Authors

13

  1. MP
    Malilimalo Phaswana

    College of Accounting, Slovenia

    1 publications · 34 citations

    1

    h-index

  2. HJ
    Howard J. Wall

    Federal Reserve Bank of St. Louis, United States

    1 publications · 23 citations

    1

    h-index

  3. RL
    Robert L. Ohsfeldt

    Texas A&M Health Science Center, United States

    1 publications · 12 citations

    1

    h-index

  4. SF
    Stephan F. Gohmann

    University of Louisville, United States

    1 publications · 12 citations

    1

    h-index

  5. LL
    Lily L. Batchelder

    New York University, United States

    1 publications · 11 citations

    1

    h-index

1–5 of 13

Venues

  1. Public Finance Quarterly

    PFQ · 1 publications · 19 citations

    1

    h-index

  2. Applied Economics

    1 publications · 23 citations

    1

    h-index

  3. Journal of Economic and Financial Sciences

    JEF · 1 publications · 34 citations

    1

    h-index

  4. The Review of Economics and Statistics

    1 publications · 41 citations

    1

    h-index

  5. Tax Policy and the Economy

    1 publications · 14 citations

    1

    h-index

1–5