Concepedia

Refundable Credits

Refundable Credits is a type of tax credit in the context of consumption taxes that belongs to the broader category of fiscal policy instruments, distinguished by its capacity to provide a net payment to taxpayers even when the credit exceeds the individual's tax liability, thereby functioning as a direct financial transfer mechanism rather than merely reducing tax owed.

40

Publications

1.5K

Citations

102

Authors

53

Institutions

Publications per year

2017–2026

9

Parents

Publications

40

The Earned Income Tax Credit and Transfer Programs: A Study of Labor Market and Program Participation

Stacy Dickert, Scott Houser, John Karl Scholz · Tax Policy and the Economy · 1995 · 182 citations · Full text

, , +17

Rising Extreme Poverty in the United States and the Response of Federal Means-Tested Transfer Programs

H. Luke Shaefer, Kathryn Edin · Social Service Review · 2013 · 172 citations

, , +17

The Role of Earned Income Tax Credit in the Budgets of Low-Income Households

Ruby Mendenhall, Kathryn Edin, Susan L. Crowley et al. · Social Service Review · 2012 · 96 citations

, , +16

Lights, Camera, but No Action? Tax and Economic Development Lessons From State Motion Picture Incentive Programs

Michael Thom · The American Review of Public Administration · 2016 · 87 citations

, , +17

Tax Subsidies For Health Insurance: Costs And Benefits

Jonathan Gruber, Larry Levitt · Health Affairs · 2000 · 77 citations

, , +17

1–5 of 40

Authors

102

  1. NL
    Nicholas L. Holt

    University of Alberta, Canada

    3 publications · 107 citations

    3

    h-index

  2. JC
    John C. Spence

    University of Alberta, Canada

    3 publications · 107 citations

    3

    h-index

  3. JG
    Jacob Goldin

    Stanford Medicine, United States

    3 publications · 74 citations

    3

    h-index

  4. NS
    Nancy Spencer-Cavaliere

    University of Alberta, Canada

    2 publications · 35 citations

    2

    h-index

  5. TC
    Timothy Caulfield

    University of Alberta, Canada

    2 publications · 35 citations

    2

    h-index

1–5 of 102

Institutions

53

  1. University of Michigan

    Ann Arbor, United States

    4 h-index

    6 publications

    112 citations

  2. National Bureau of Economic Research

    Cambridge, United States

    4 h-index

    6 publications

    199 citations

  3. Harvard University Press

    Cambridge, United States

    3 h-index

    6 publications

    514 citations

  4. Harvard University

    Cambridge, United States

    3 h-index

    3 publications

    220 citations

  5. University of Alberta

    Edmonton, Canada

    3 h-index

    13 publications

    391 citations

  6. Cornell University

    Ithaca, United States

    2 h-index

    2 publications

    123 citations

  7. Skadden Arps Slate Meagher & Flom

    New York, United States

    2 h-index

    2 publications

    49 citations

  8. University of Manchester

    Manchester, United Kingdom

    2 h-index

    2 publications

    54 citations

1–8 of 53

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 116 citations

    4

    h-index

  2. Health Affairs

    4 publications · 184 citations

    4

    h-index

  3. PubMed

    Repository · 3 publications · 79 citations

    3

    h-index

  4. Tax Policy and the Economy

    2 publications · 200 citations

    2

    h-index

  5. Social Service Review

    SSR · 2 publications · 268 citations

    2

    h-index

1–5