Adoption Tax Benefits: Policy Considerations
Posted: 10 May 2001
Abstract
In this article, Smith summarizes portions of the legislation which provides a tax credit for adoption expenses and an exclusion from an employee's gross income for employer-paid adoption expenses. He reviews some of the ironies, complications, and difficulties that can arise from the current law. He then suggests some guiding principles that should be applied in writing future adoption tax benefit legislation. He also discusses some specific tax policy options relating to these principles and possible behavioral implications.
Suggested Citation: Suggested Citation
Smith, Sheldon R., Adoption Tax Benefits: Policy Considerations. Available at SSRN: https://ssrn.com/abstract=269463
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