781 National Tax Journal Vol. LIX, No. 4 December 2006 Abstract We examine the effect of the Earned Income Tax Credit (EITC) on labor supply, comparing outcomes in Wisconsin, which supplements the federal EITC for families with three children, to outcomes in states that do not supplement the federal EITC. Relative to previous studies, our cross–state comparison examines a larger difference in E...

The purpose of the study was to examine compliance of extension personnel in Imo state agricultural extension service delivery system of Nigeria. A purposive and multi-stage random sampling was used to select 105 extension personnel from the three agricultural zones of the state. Data generated were analyzed using descriptive statistics such as frequencies and percentages, as well as mean score...

With the increasing use of electronic media for our daily transactions, we widely distribute our personal information. Once released, controlling the dispersal of these information is virtually impossible. Privacy-enhancing technologies can help to minimize the amount of information that needs to be revealed in transactions, on the one hand, and to limit the dispersal, on the other hand. Unfort...

Internal Revenue Service data indicate that $4.4 billion in excess EITC was claimed for tax year 1994, largely due to violations of the qualifying child eligibility criteria. I find that the probability of misreporting a child is increasing in the size of the EITC and tax benefit. The estimated effect of the EITC on compliance is statistically significant, but modest in size. Reducing the size ...

Approaches to addressing privacy issues tend to assume privacy is well understood and typically approach the problem from a security perspective. However, security is more concerned with safety than with privacy. Given the lack of satisfaction with advanced privacy-enhancing-technologies, we argue that an ontological framework is fundamental to advancing the capabilities of technologyenabled so...