| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24872 |
| 来源ID | Working Paper 24872 |
| Distributing the Green (Cards): Permanent Residency and Personal Income Taxes after the Immigration Reform and Control Act of 1986 | |
| Elizabeth U. Cascio; Ethan G. Lewis | |
| 发表日期 | 2018-07-30 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | We explore how permanent residency affects personal income tax participation and net personal income tax payments using variation from the Immigration Reform and Control Act of 1986 (IRCA), which authorized the largest U.S. amnesty to date. We exploit the timing and geographic unevenness of IRCA’s legalization programs alongside newly digitized data on personal income taxes in California, home to the majority of applicants. Green Cards induced the previously unauthorized to file state income tax returns at rates comparable to other California residents. While the new returns generated little additional revenue through the end of the 1990s, they did raise the incomes of families with children through new claims of the federal Earned Income Tax Credit. |
| 主题 | Public Economics ; Taxation ; National Fiscal Issues ; Subnational Fiscal Issues ; Labor Economics ; Unemployment and Immigration |
| URL | https://www.nber.org/papers/w24872 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/582546 |
| 推荐引用方式 GB/T 7714 | Elizabeth U. Cascio,Ethan G. Lewis. Distributing the Green (Cards): Permanent Residency and Personal Income Taxes after the Immigration Reform and Control Act of 1986. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w24872.pdf（1309KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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