tailieunhanh - SMALL EMPLOYER HEALTH TAX CREDIT: Factors Contributing to Low Use and Complexity

The core of this chapter is a discussion of EITC-related behavioral issues and research. Section provides EITC program statistics. As would be expected with a program that has more than tripled in size (in real dollars) in the 1990s, a considerable amount of attention has been paid to the EITC in recent years. In section , we outline the conceptual underpinnings of much of this recent work and discuss EITC participation and compliance, its effects on labor force participation and hours of work, marriage and fer- tility, skill formation, and consumption. In this overview, we show that there are theoretical reasons to prefer the EITC to other. | United States Government Accountability Office GAO Report to Congressional Requesters May 2012 SMALL EMPLOYER HEALTH TAX CREDIT Factors Contributing to Low Use and Complexity GAO-12-549 May 2012 ÀG AO Accountability Integrity Reliability Highlights Highlights of GAO-12-549 a report to congressional requesters Why GAO Did This Study Many small employers do not offer health insurance. The Small Employer Health Insurance Tax Credit was established to help eligible small employers businesses or tax-exempt entities provide health insurance for employees. The base of the credit is premiums paid or the average premium for an employer s state if premiums paid were higher. In 2010 for small businesses the credit was 35 percent of the base unless the business had more than 10 FTE employees or paid average annual wages over 25 000. GAO was asked to examine 1 the extent to which the credit is claimed and any factors that limit claims including how they can be addressed 2 how fully IRS is ensuring that the credit is correctly claimed and 3 what data are needed to evaluate the effects of the credit. GAO compared IRS data on credit claims with estimates of eligible employers interviewed various credit stakeholders and IRS officials as well as academicians on evaluation compared IRS credit compliance documents with the rules and practices used for prior tax provisions and IRS strategic objectives and reviewed literature and data. What GAO Recommends GAO recommends that IRS 1 improve instructions to examiners working on cases on the credit and 2 analyze results from examinations of credit claimants and use those results to identify and address any errors through alternative approaches. IRS agreed with GAO s recommendations. View GAO-12-549. For more information contact James R. White at 202 512-9110 or whitej@. SMALL EMPLOYER HEALTH TAX CREDIT Factors Contributing to Low Use and Complexity What GAO Found Fewer small employers claimed the Small Employer Health Insurance Tax .

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