000			01546nab a2200277 c 4500
999			_c143508 _d143508
003			ES-MaIEF
005			20210203133313.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_98034 _aBurman, Leonard Emanuel
245		2	_aA universal EITC _bmaking work pay in the age of automation _c Leonard E. Burman
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aThe universal earned income tax credit is a worker subsidy designed to offset wage stagnation. The base proposal would replace existing subsidies for working families with a refundable 100 percent tax credit on individual wages up to $10,000 and a larger, refundable child tax credit. The maximum credit grows with gross domestic product, guaranteeing that low-wage workers benefit from economic growth. The credits are offset by a broad-based value-added tax or income surtax. The proposals are progressive: After-tax income for the bottom quintile would increase by about 25 percent. The tax burden on the top 1 percent would increase by 7-14 percent of income, depending on financing.
650			_aIMPUESTOS _947460
650		4	_aPOLITICA FISCAL _948067
650		4	_aGASTOS FISCALES _950212
650		4	_aPRESTACIONES SOCIALES _948107
650		4	_aRENTAS BAJAS _93605
650		4	_aNIÑOS _947835
650		4	_aESTADOS UNIDOS _942888
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1187-1218
942			_cART