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008 100701s2007 xx ||||gr |0|| 0 eng d
100 1 _aROBLES, Bárbara J.
_941455
245 1 0 _aTax refunds and microbusinesses :
_bexpanding family and community wealthy building in the borderlands
260 _aThousand Oaks :
_bSAGE,
_cSeptember 2007
520 3 _aThe 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 0 8 _tThe Annals of the American Academy of Political and Social Science
_g613, p. 178-191
_dThousand Oaks : SAGE, September 2007
_xISSN 00027162
_w
942 _cS
998 _a20100701
_b1808^b
_cDaiane
998 _a20100706
_b1124^b
_cCarolina
999 _aConvertido do Formato PHL
_bPHL2MARC21 1.1
_c34850
_d34850
041 _aeng