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Previous	OP 233/2017/3-5 Some simple analytics of the taxation of Banks as corporations	OP 233/2017/3-6 Is U.S. corporate income double - taxed ?	OP 233/2017/4-1 The EITC over the great recession	OP 233/2017/4-2 Whose child is this ?	OP 233/2017/4-3 Assessing president Trump's child care proposals	OP 233/2017/4-4 International tax planning under the destination-based cash flow tax	OP 233/2017/4-5 A destination-based cash flow tax can be structured to comply with world trade organization rules	Next

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Biblioteca del Instituto de Estudios Fiscales

Whose child is this ? shifting of dependents among EITC claimants within the same household David Splinter, Jeff Larrimore, and Jacob Mortenson