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Commentary: Mental Health Legislation, Michael L. Perlin Jan 2006

Commentary: Mental Health Legislation, Michael L. Perlin

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No abstract provided.


Tax Filing Experiences And Withholding Preferences Of Low- And Moderate-Income Households Preliminary Evidence From A New Survey, Michael S. Barr, Jane Dokko Jan 2006

Tax Filing Experiences And Withholding Preferences Of Low- And Moderate-Income Households Preliminary Evidence From A New Survey, Michael S. Barr, Jane Dokko

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The United States Federal income tax code has an enormous potential to shape the economic and financial decisions of taxpaying households. Tax rates, compliance laws, and the withholding system create incentives, as do the methods by which the Treasury collects tax receipts and disburses tax refunds. The role of third party service providers in this incentive structure is less well understood, even though tax preparation firms play important roles in our tax system. Nationally, more than half of taxpayers use paid preparers to submit their tax returns. Low- and moderate-income (LMI) households are among those who use the paid tax …