Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity

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This article investigates the public policy and theoretical economic implications associated with tax incentive proposals for child support payments.

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13 p.

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Fleischman, Gary M.; Khan, Zafar Dad & Hutchison, Paul D. February 26, 2014.

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This article is part of the collection entitled: UNT Scholarly Works and was provided by UNT College of Business to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 24 times , with 10 in the last month . More information about this article can be viewed below.

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Description

This article investigates the public policy and theoretical economic implications associated with tax incentive proposals for child support payments.

Physical Description

13 p.

Notes

Abstract: Currently, $38 billion in child support payments is due custodial parents in the United States. The purpose of this study
is to investigate the public policy and theoretical economic implications associated with tax incentive proposals for
child support payments. Institutional theory and economic modeling theoretically support this investigation. Overall,
the study suggests that a tax incentive associated with child support payments would enhance tax progressivity and
reduce income inequality while also enhancing non-custodial parent ability to pay their child support legal mandates. A
tax incentive may also enhance child support payer perceptions of procedural and retributive justice.

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  • Accounting and Finance Research, 2014. Toronto, ON: SciEdu Press

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  • Publication Title: Accounting and Finance Research
  • Volume: 3
  • Issue: 2
  • Pages: 1-13

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UNT Scholarly Works

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Submitted Date

  • February 10, 2014

Accepted Date

  • February 22, 2014

Creation Date

  • February 26, 2014

Added to The UNT Digital Library

  • Jan. 23, 2018, 5:28 a.m.

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Fleischman, Gary M.; Khan, Zafar Dad & Hutchison, Paul D. Tax Incentive Proposals to Enhance Child Support Payment Compliance and Tax Progressivity, article, February 26, 2014; Toronto, Ontario. (digital.library.unt.edu/ark:/67531/metadc1062051/: accessed December 17, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT College of Business.