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Keywords:tax credits 

Did expanded Child Tax Credit enable parents in financially vulnerable households to work during pandemic?

Social scientists have found in some instances that safety-net programs sometimes reduce recipients’ incentive to work and thereby provide a headwind to U.S. economic growth.
Dallas Fed Communities

Working Paper
Do increases in subsidized housing reduce the incidence of homelessness?: evidence from the low-income housing tax credit

The provision of affordable housing for low-income families is often cited by policymakers and advocacy groups as a necessity for ending homelessness. The U.S. government spends a considerable amount on housing programs for the nation's poor, and the use of federal housing programs to mitigate homelessness has attracted increasing interest following the recent financial downturn and housing market crisis. While important for housing policy, however, the question of whether subsidized housing is effective for combating homelessness remains unresolved. In this paper, the authors examine the ...
Working Papers , Paper 15-11

Working Paper
Tax Policy Endogeneity: Evidence from R&D Tax Credits

Because policymakers may consider the state of the economy when setting taxes, endogeneity bias can arise in regression models that estimate relationships between economic variables and taxes. This paper quantifies the policy endogeneity bias and estimates the impact of R&D tax incentives on R&D expenditures at the U.S. state level. Identifying tax variation comes from changes in federal corporate tax laws that heterogeneously impact state-level R&D tax incentives due to the simultaneity of state and federal corporate taxes. With this exogenous variation, my preferred estimates indicate a 1 ...
Finance and Economics Discussion Series , Paper 2014-101

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