wow-inequalities/02-data/intermediate/wos_sample/773836559bedde2fb4761487589768e0-burman-leonard-e./info.yaml

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2023-09-28 14:46:10 +00:00
abstract: 'The universal earned income tax credit is a worker subsidy designed to
offset wage stagnation. The base proposal would replace existing
subsidies for working families with a refundable 100 percent tax credit
on individual wages up to \$10,000 and a larger, refundable child tax
credit. The maximum credit grows with gross domestic product,
guaranteeing that low-wage workers benefit from economic growth. The
credits are offset by a broad-based value-added tax or income surtax.
The proposals are progressive: After-tax income for the bottom quintile
would increase by about 2.5 percent. The tax burden on the top 1 percent
would increase by 7-14 percent of income, depending on financing.'
affiliation: 'Burman, LE (Corresponding Author), Urban Inst, Tax Policy Ctr, Washington,
DC 20037 USA.
Burman, LE (Corresponding Author), Syracuse Univ, Maxwell Sch, Dept Publ Adm \&
Int Affairs, Syracuse, NY 13244 USA.
Burman, LE (Corresponding Author), Syracuse Univ, Maxwell Sch, Ctr Policy Res, Syracuse,
NY 13244 USA.
Burman, Leonard E., Urban Inst, Tax Policy Ctr, Washington, DC 20037 USA.
Burman, Leonard E., Syracuse Univ, Maxwell Sch, Dept Publ Adm \& Int Affairs, Syracuse,
NY 13244 USA.
Burman, Leonard E., Syracuse Univ, Maxwell Sch, Ctr Policy Res, Syracuse, NY 13244
USA.'
author: Burman, Leonard E.
author-email: lburman@urban.org
author_list:
- family: Burman
given: Leonard E.
da: '2023-09-28'
doi: 10.17310/ntj.2020.4.12
eissn: 1944-7477
files: []
issn: 0028-0283
journal: NATIONAL TAX JOURNAL
keywords: inequality; EITC; VAT; UBI; CTC
keywords-plus: WELFARE; INCOME; DESERVINGNESS; PARTICIPATION; IMPACT
language: English
month: DEC
number: '4'
number-of-cited-references: '71'
pages: 1187-1218
papis_id: 602be2a1c8913fc094383f4748d86891
ref: Burman2020universaleitc
times-cited: '2'
title: 'A UNIVERSAL EITC: MAKING WORK PAY IN THE AGE OF AUTOMATION'
2023-10-01 08:15:07 +00:00
type: article
2023-09-28 14:46:10 +00:00
unique-id: WOS:000598393900012
usage-count-last-180-days: '0'
usage-count-since-2013: '4'
volume: '73'
web-of-science-categories: Business, Finance; Economics
year: '2020'