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Tax refunds and microbusinesses : (Record no. 34850)

000 -LEADER
fixed length control field 01754naa a2200181uu 4500
001 - CONTROL NUMBER
control field 0070118080437
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190211173328.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 100701s2007 xx ||||gr |0|| 0 eng d
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha Dewey Subclass [OBSOLETE] PHL2MARC21 1.1
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name ROBLES, Bárbara J.
9 (RLIN) 41455
245 10 - TITLE STATEMENT
Title Tax refunds and microbusinesses :
Remainder of title expanding family and community wealthy building in the borderlands
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Thousand Oaks :
Name of publisher, distributor, etc. SAGE,
Date of publication, distribution, etc. September 2007
520 3# - SUMMARY, ETC.
Summary, etc. The Earned Income Tax Credit (EITC) is the largest antipoverty fiscal policy program for working families administered by the Internal Revenue Service (EITCs totaled $42 billion in 2003). For the 2004 tax season, U.S.-Mexico border county EITC refunds reached $1.9 billion while total tax refund amounts for low-income borderlands families topped $2.6 billion. Questionnaires administered during the tax-filing season to working families in Texas, New Mexico, Arizona, and California border counties collected more than forty-five hundred surveys that canvassed respondents on a variety of financial behaviors and tax refund expenditures. Additionally, researchers recorded data on tax filers using their tax refunds to capitalize microbusinesses and respondents' desires to know more about operating a microbusiness. Empirical analysis employing logistic regression produces results that parallel previous findings in the literature and suggests actionable policy prescriptions that may support family and community entrepreneurial activities in the borderlands.
773 08 - HOST ITEM ENTRY
Title The Annals of the American Academy of Political and Social Science
Related parts 613, p. 178-191
Place, publisher, and date of publication Thousand Oaks : SAGE, September 2007
International Standard Serial Number ISSN 00027162
Record control number
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20100701
Operator's initials, OID (RLIN) 1808^b
Cataloger's initials, CIN (RLIN) Daiane
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20100706
Operator's initials, OID (RLIN) 1124^b
Cataloger's initials, CIN (RLIN) Carolina

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