Advances in Taxation, Volume 14 by Thomas M Porcano

By Thomas M Porcano

This name is a part of a sequence facing all elements of taxation, together with tax coverage and matters on the federal, kingdom, neighborhood, or overseas point. The sequence basically publishes empirical stories that tackle compliance, computing device utilization, schooling, criminal, making plans, or coverage concerns.

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Eligibility for transfer payments decreases as the taxpayer's earned income increases, which could provide a disincentive to work . As mentioned above, the receipt of an EITC refund is no longer counted in a welfare recipient's earned income, which may mitigate some of the conflict between working and eligibility for transfer benefits . Great care has been taken to create a non-participant group from the data set that is as comparable as possible to the participant group, at least in terms of base year income levels .

The primary focus of the model is the EITC variable, which represents the greater or lesser wage growth for participants . The model also includes an 26 SUSAN B . ANDERS interaction term to capture any interaction between EITC participation and base year wages, which represents the marginal rate of growth for participants . Coefficients on both variables are expected to be positive and significant if the credit is associated with a higher rate of growth in earnings for EITC participants . Table 12 summarizes the estimates from the regression model for growth in income over time .

In the case of individual clients, CPAs may learn information about clients' lifestyle, family relationships, and habits . For business clients, information may include trade secrets and competitive factors, among other information . The recommendations or tax advice given to clients may be based in part on such private information . The AICPA's position was that as a matter of public policy, a taxpayer has the right to expect that if he selects a tax advisor who can practice before the IRS, all information the advisor obtains regarding the taxpayer's tax matters will be granted the same level of privacy protection, no matter in which profession his advisor practices (AICPA, 1997) .

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