What is the fundamental definition of a tax credit?

A tax credit is a form of tax incentive that allows eligible taxpayers to reduce the amount of tax they owe to the state by the amount of the credit they have accrued. It can also be considered a rebate or a recognition of taxes already paid.

How does a refundable tax credit differ from a non-refundable tax credit?

A refundable tax credit is one where any excess credit amount, if it exceeds the total taxes due, is paid back to the taxpayer by the government, potentially resulting in a negative tax liability. In contrast, a non-refundable tax credit can only reduce the tax liability down to zero; any remaining credit amount that exceeds the tax owed is not refunded to the taxpayer.

What is the outcome for a taxpayer if their non-refundable tax credit exceeds their tax liability?

If a non-refundable tax credit exceeds the total taxes owed by a taxpayer, the taxpayer's liability is reduced to zero. However, the taxpayer does not receive the difference as a refund; the excess credit amount is essentially lost.

What happens if a refundable tax credit exceeds the tax liability?

When a refundable tax credit exceeds the total tax liability, the government pays the difference back to the taxpayer. This means the taxpayer can receive a refund that makes their net tax liability negative.

How are taxes paid indirectly, such as through withholding, often categorized in tax systems?

Taxes paid indirectly, like income tax withheld by an employer, are often referred to as credits rather than simple prepayments. These types of credits are typically refundable.

What are common examples of credits for payments, and are they usually refundable?

Common examples of credits for payments include payroll withholding of income tax (like PAYE), tax withheld at source on payments to non-residents, and input credits for value-added tax (VAT). These credits are generally considered refundable.

What is the primary purpose of tax credits for low-income individuals?

Many income tax systems offer tax credits to lower-income individuals as a form of income subsidy. These credits are often refundable and can be based on various factors such as income level, family status, or employment status.

In the United Kingdom, what were 'Tax Credits' and how did they function?

In the United Kingdom, 'Tax Credits' were a form of means-tested support payment that were not directly linked to the amount of tax paid by the recipient. They could be paid even to individuals who paid no tax at all, and were often paid directly into a claimant's bank account.

What specific UK tax credits were replaced by Universal Credit for most people?

The Child Tax Credit and the Working Tax Credit in the United Kingdom have been replaced by Universal Credit for the majority of claimants.

What factors determined the amount of Child Tax Credits a person could receive in the UK?

The amount of Child Tax Credits a person could receive in the UK depended on several factors, including their income level, the number of children they had, whether any children received Disability Living Allowance, and the educational status of children over sixteen.

What were the eligibility criteria for receiving Working Tax Credit in the UK?

Working Tax Credit in the UK was available to single low earners (aged 25 or over) working over 30 hours per week, with or without children. It was also available to couples without children where at least one partner was over 25 and working at least 30 hours per week. Claimants with children could receive it if working at least 16 hours per week.

What was the impact of the cap on UK Tax Credits, according to some sources?

Some sources claimed that the cap imposed on UK Tax Credits disproportionately affected the poorest families, leading an estimated 1.5 million parents to reduce spending on essential items like food and fuel.

When did the UK's Tax Credit system officially conclude?

The UK's Tax Credit system officially ended on April 5, 2025, meaning no new claims could be made and no further payments were issued.

What is the Earned Income Credit in the United States, and how is it calculated?

The Earned Income Credit (EIC) in the US is a refundable tax credit provided to low-income individuals based on a percentage of their earned income. The credit is calculated and capped based on the number of qualifying children, if any, and is adjusted annually for inflation.

What was the maximum Earned Income Credit for taxpayers with three or more qualifying children in the US in 2016?

In 2016, the maximum Earned Income Credit for taxpayers in the United States with three or more qualifying children was $6,269.

What is the Credit for the Elderly and Disabled in the US, and what was its approximate value in 2025?

The Credit for the Elderly and Disabled in the US is a non-refundable tax credit. As of 2025, it provides between $3,750 and $7,500.

What is the Retirement Savings Contribution Credit in the US, and what is its maximum benefit?

The Retirement Savings Contribution Credit in the US is a non-refundable credit that offers up to a 50% credit on contributions of up to $2,000 to qualified retirement savings plans like IRAs and 401(k)s. The maximum benefit is therefore $1,000.

What is the purpose of the Canada Child Benefit?

The Canada Child Benefit is a tax-free monthly payment provided to families in Canada for the support of children under 18 years of age.

What is the Canada Workers Benefit designed to assist?

The Canada Workers Benefit is a refundable tax credit aimed at assisting low-income workers.

What are the primary nonrefundable family-related income tax credits offered in the US, besides the deduction for dependent children?

The primary nonrefundable family-related income tax credits in the US include the Child Credit, the Child and Dependent Care Credit, and the Credit for Adoption Expenses.

What is the Child Credit in the US, and how does income affect it?

The Child Credit in the US allows parents of qualifying children under age 17 to receive a credit of up to $1,000 per child. This credit is a dollar-for-dollar reduction of tax liability but is phased out by $50 for every $1,000 of adjusted gross income above certain thresholds ($110,000 for married couples filing jointly, $75,000 for single filers).

What are the two main tax credits available in the US for qualified tuition and related expenses?

The two main tax credits for qualified tuition and related expenses in the US are the American Opportunity Tax Credit (AOTC) and the Lifetime Learning Credit. These credits are mutually exclusive, meaning a taxpayer can only claim one per student.

What is the general purpose of business tax credits offered by many tax systems?

Business tax credits are often provided as incentives for companies to make specific investments, such as in property, or to encourage operations in particular geographic areas. They can be applied against income or property taxes and are typically non-refundable.

What is the objective of the Federal Historic Rehabilitation Tax Credit in the United States?

The Federal Historic Rehabilitation Tax Credit is a legislative incentive program designed to encourage the preservation and rehabilitation of historical buildings in the United States.

What are the two tiers of tax credits available for building rehabilitation under the US Tax Reform Act of 1986?

The Tax Reform Act of 1986 established two tiers for rehabilitation tax credits: a 20% credit for the rehabilitation of certified historic buildings and a 10% credit for non-historic buildings that were first placed in service before 1936.

What does the US Investment Tax Credit (ITC) incentivize, and what is the credit percentage for solar projects?

The Investment Tax Credit (ITC) in the US, as outlined in section 48 of the Internal Revenue Code, provides incentives for various renewable energy projects. For solar projects, it offers a credit of 30% of the cost of development with no maximum limit.

What is the US Renewable Energy Production Tax Credit (PTC), and what is its value for wind energy?

The renewable energy Production Tax Credit (PTC), established by the Energy Policy Act of 1992, provides an income tax credit for the production of electricity from various renewable sources. For utility-scale wind turbines, the credit is 2.3 cents per kilowatt-hour, adjusted annually for inflation.

How is the Low Income (Affordable) Housing Tax Credit (LIHTC) program structured in the US?

The LIHTC program, created by the 1986 Tax Reform Act, involves the US Treasury Department allocating tax credits to each state based on population. These credits are then awarded to developers who partner with equity investors to create and maintain affordable housing units.

What is the purpose of Qualified School Construction Bonds (QSCBs) in the US?

Qualified School Construction Bonds (QSCBs) are US debt instruments designed to help schools finance the rehabilitation, repair, equipping of facilities, and land purchase for new public schools by allowing them to borrow at nominal interest rates. Holders of these bonds receive a federal tax credit instead of interest payments.

What is the Credit For Increasing Research Activities (R&D Tax Credit) in the US, and how can it be used?

The Credit For Increasing Research Activities, also known as the R&D Tax Credit, is a general business tax credit in the US that provides companies with a credit typically worth 7-10% of their qualified research expenses. This credit can be used to offset either income taxes or payroll taxes, depending on the specific circumstances.

What is the primary goal of the US Work Opportunity Tax Credit (WOTC)?

The Work Opportunity Tax Credit (WOTC) in the US aims to incentivize employers by offering tax credits for hiring individuals from groups that face significant barriers to employment, such as veterans and certain youth populations. This encourages employers to provide job opportunities to these individuals.

What legislation established the US Work Opportunity Tax Credit (WOTC), and what credit did it replace?

The Work Opportunity Tax Credit (WOTC) was established by the Small Business Job Protection Act of 1996. It replaced the Targeted Jobs Tax Credit (TJTC), which had been in effect from 1978 to 1994.

What is the American Opportunity Tax Credit (AOTC) in the US, and what credit did it replace?

The American Opportunity Tax Credit (AOTC) was introduced as part of the American Recovery and Reinvestment Act of 2009. It replaced the Hope Scholarship credit for the 2009 and 2010 tax years, offering increased benefits and expanded eligibility.

What are some common types of state tax credits offered in the US?

States in the US offer various tax credits as incentives, including those for Brownfield redevelopment, film production, renewable energy projects, and historic preservation. These credits can be applied against different state taxes like income tax, insurance premium tax, or bank tax.

How do VAT systems typically handle VAT paid on goods and services used by a provider?

In most Value Added Tax (VAT) systems, providers who collect VAT from their customers can offset the VAT they paid to other suppliers for goods and services used in their business. This offset is generally referred to as an input credit.

What is a foreign tax credit, and when is it typically granted?

A foreign tax credit is usually granted by income tax systems that tax residents on their worldwide income. It allows taxpayers to claim a credit for income taxes paid to foreign countries on the same income, often limited by the amount of foreign income.

What is the purpose of credits for alternative tax bases in systems like the US or Italy?

Credits for alternative tax bases are used in tax systems where a regular income tax is imposed alongside an alternative tax (like an alternative minimum tax or an asset-based tax). If the alternative tax liability is higher than the regular tax, a credit is allowed against future regular tax payments to account for the excess paid.

What is the difference between a tax credit and a tax deduction?

A tax credit directly reduces the amount of tax owed, dollar for dollar. A tax deduction, on the other hand, reduces the taxable income, which in turn reduces the tax liability, but the value of the deduction depends on the taxpayer's marginal tax rate.

How can tax credits be used to implement public policy?

Tax credits serve as incentives authorized by tax codes to encourage specific behaviors or investments that align with public policy goals. For example, credits can be offered for investing in renewable energy, rehabilitating historic buildings, or hiring certain groups of workers, thereby influencing private sector decisions.

What does the term 'tax incentive' encompass in the context of tax credits?

A tax incentive, such as a tax credit, is a mechanism used by governments to encourage certain economic activities or behaviors. It works by reducing the tax burden on individuals or businesses that meet specific criteria, making those activities more financially attractive.

What is the significance of the 'phase-out' mechanism for some tax credits?

The 'phase-out' is a common feature for many tax credits, particularly those aimed at lower or middle-income individuals. It means the credit amount gradually decreases as a taxpayer's income increases above a certain threshold, ensuring the benefit is targeted towards those most in need or intended to receive it.

Are tax credits always applied to income tax?

While many tax credits are applied against income tax liabilities, the source text also mentions credits that can be used against other taxes, such as insurance company premium tax and bank tax at the state level in the US. VAT input credits are also a form of credit within that specific tax system.

What role do tax credits play in encouraging investment in renewable energy in the US?

In the US, tax credits like the Investment Tax Credit (ITC) and Production Tax Credit (PTC) play a significant role in encouraging investment in renewable energy by reducing the cost and increasing the profitability of projects such as solar and wind power generation.

How can tax credits be used to promote historical preservation?

Tax credits, like the Federal Historic Rehabilitation Tax Credit in the US, are used to incentivize the preservation and restoration of historic buildings. By offering financial benefits, these credits encourage property owners to undertake costly rehabilitation projects that maintain historical integrity.

What is the general principle behind tax credits for employment?

Tax credits for employment are designed to encourage businesses to hire specific groups of people who may face challenges in the job market, such as individuals with disabilities, veterans, or those previously unemployed. These credits aim to reduce the employer's tax burden as an incentive for hiring.

What is the 'tax threshold' in relation to tax credits?

While not explicitly defined in relation to tax credits in the text, a tax threshold generally refers to the income level at which an individual or entity begins to owe taxes. Tax credits can sometimes be structured to become available only after a certain income level is reached or to be phased out as income exceeds a specific threshold.

Can tax credits be claimed for expenses related to education?

Yes, some tax systems offer tax credits related to education expenses. For example, the US offers the American Opportunity Tax Credit and the Lifetime Learning Credit to help offset the costs of tuition and related educational expenses.

What is the concept of 'tax harmonization' mentioned in the sidebar, and how might tax credits relate to it?

Tax harmonization refers to the process of aligning tax policies across different jurisdictions, often to reduce tax competition or simplify cross-border transactions. While the text doesn't detail the relationship, tax credits could be a tool used or affected during harmonization efforts, for instance, by standardizing incentives.

What is the 'tax advantage' mentioned in the sidebar, and how do tax credits contribute to it?

A tax advantage is any provision in the tax law that reduces a taxpayer's liability. Tax credits are a direct form of tax advantage, as they reduce the amount of tax owed, often more effectively than deductions which only reduce taxable income.

What is the 'tax shift' concept, and how might tax credits be involved?

A tax shift refers to a change in the relative tax burdens between different groups or types of taxes. Tax credits can be part of a tax shift strategy, for example, by reducing the burden on one group (e.g., low-income earners) while potentially increasing it elsewhere or by incentivizing specific economic activities.

What is the 'tax cut' mentioned in the sidebar, and how does it relate to tax credits?

A tax cut generally refers to a reduction in tax rates or liabilities. Tax credits are a specific mechanism through which tax cuts can be implemented, directly reducing the amount of tax owed by eligible taxpayers.

Tax Credit Wiki: Tax Credits: A Fiscal Compass for Economic Navigation

Dive in with Flashcard Learning!

When you are ready...
🎮 Play the Wiki2Web Clarity Challenge Game🎮

Understanding Tax Credits

Definition and Purpose

A tax credit represents a direct reduction of tax liability, effectively acting as a fiscal incentive. It allows eligible taxpayers to subtract the accrued credit amount from their total tax obligation to the state. This mechanism can be viewed as a form of rebate or a direct discount applied under specific conditions, designed to encourage certain economic behaviors or support particular groups.

Fiscal Policy Tool

Tax credits are a fundamental instrument of fiscal policy, employed by governments to influence economic activity. They can be used to stimulate investment, encourage specific consumer behaviors (like energy efficiency), support low-income households, or promote development in targeted sectors or regions. Their design and application are critical in achieving desired policy outcomes.

Global Perspective

While this article provides a comprehensive overview, the specific application and prevalence of tax credits can vary significantly across different national jurisdictions. The examples and perspectives presented aim to illustrate common principles, but a nuanced understanding requires consideration of individual country-specific tax codes and economic contexts.

Refundable vs. Non-Refundable

Refundable Credits

A refundable tax credit offers a significant advantage: if the credit amount exceeds the taxpayer's total tax liability, the government disburses the difference to the taxpayer. This effectively allows for a negative tax liability, meaning the taxpayer can receive a payment even if they owe no tax. This feature makes them a potent tool for direct income support.

Non-Refundable Credits

Conversely, a non-refundable tax credit can reduce a taxpayer's liability only down to zero. If the credit amount surpasses the tax owed, the excess credit is forfeited. Taxpayers cannot receive a refund for any unused portion of a non-refundable credit, limiting its benefit to the amount of tax liability.

Credits for Payments Made

Indirect Tax Recognition

Many tax systems incorporate credits for taxes paid indirectly. This often includes amounts withheld at source, such as income tax withheld by employers (payroll withholding or PAYE) or taxes withheld on payments to non-residents. Additionally, Value Added Tax (VAT) systems commonly allow "input credits" where businesses can offset VAT paid on their inputs against VAT collected on their outputs.

Refundability Aspect

These types of credits, particularly those related to taxes withheld or VAT input credits, are typically designed to be refundable. This ensures that taxpayers are not penalized if the credits exceed their final tax liability, aligning with the principle of avoiding double taxation or ensuring that taxes paid are accurately accounted for.

Individual Income Tax Credits

Low-Income Support

Numerous tax systems offer credits as a means of providing income subsidies to lower-income individuals. These credits are often structured based on factors such as income level, family composition, and employment status. Many are refundable, providing crucial financial support that can exceed the individual's tax liability.

Family and Dependent Relief

Tax credits frequently target family support, offering relief for child-rearing expenses, childcare costs, or dependents. These can be structured as per-child credits or as a percentage of eligible expenses, aiming to alleviate the financial burden associated with raising a family and contributing to societal well-being.

Education and Energy Incentives

Governments often utilize tax credits to indirectly subsidize educational pursuits and investments in energy efficiency or renewable energy technologies. These credits incentivize individuals to invest in human capital and sustainable practices, aligning personal financial goals with broader public policy objectives.

Business Tax Credits

Investment and Development

Businesses can leverage various tax credits to incentivize investments in property, research and development, and operations in specific geographic areas or industries. These credits, often non-refundable but eligible for carry-forward, are designed to stimulate economic growth, job creation, and innovation.

Sector-Specific Incentives

Many jurisdictions offer specialized credits tailored to particular sectors. Examples include incentives for historic building rehabilitation, renewable energy projects (like solar and wind), affordable housing development, and job creation for targeted demographic groups (e.g., veterans, welfare recipients). These credits often involve complex eligibility criteria and application processes.

United States Context

In the U.S., a wide array of business tax credits exists, governed by the Internal Revenue Code. These range from credits for alternative motor vehicles and fuels to those supporting research activities (R&D Tax Credit), employing specific populations (Work Opportunity Tax Credit - WOTC), and investing in renewable energy (Investment Tax Credit - ITC, Production Tax Credit - PTC). State and local governments also offer credits, often negotiated directly with businesses.

Value Added Tax (VAT) Credits

Input Tax Mechanism

In jurisdictions employing a Value Added Tax (VAT) system, businesses typically collect VAT on their sales and pay VAT on their purchases of goods and services. The VAT paid on business inputs is generally reclaimable as an "input credit," which can be offset against the VAT collected on outputs. This mechanism ensures that only the value added at each stage is taxed.

Credit Refundability

Where a business's input VAT credits exceed its output VAT liabilities over a given period, many VAT systems permit the excess amount to be refunded. This ensures that businesses are not out-of-pocket for the VAT embedded in their costs, facilitating cash flow and maintaining the integrity of the consumption tax.

Foreign Tax Credits

Mitigating Double Taxation

For individuals and entities taxed on their worldwide income, foreign tax credits are crucial. These credits allow taxpayers to offset domestic tax liability with income taxes paid to foreign governments on the same income. This mechanism, often supported by bilateral tax treaties, prevents the same income from being taxed twice by different sovereign entities.

Limitations and Treaties

The application of foreign tax credits is typically subject to limitations, often based on the proportion of foreign-source income relative to worldwide income. Tax treaties play a significant role in defining eligibility and credit mechanisms, aiming to foster international trade and investment by reducing tax-related barriers.

Credits for Alternative Tax Bases

Addressing Tax Base Differences

Some tax systems incorporate alternative tax bases, such as minimum taxes (like the U.S. Alternative Minimum Tax - AMT) or taxes based on assets or revenue. When the alternative tax liability exceeds the regular tax, credits are often allowed against future regular tax liabilities to compensate for the higher tax paid under the alternative regime.

Credit Mechanisms

These credits are typically structured to prevent circular calculations and ensure that the benefit is realized over time. The specific rules governing these alternative tax credits vary significantly by jurisdiction, reflecting different approaches to tax fairness and economic management.

Related Concepts

Home Ownership

The deductibility of home mortgage interest is a significant tax provision in many countries, often serving as an indirect incentive for homeownership, distinct from direct tax credits.

Tax Choice

This refers to the ability of taxpayers or governments to choose between different tax systems or structures, sometimes involving credits as part of the available options.

References

Scholarly and Official Sources

The information presented herein is synthesized from academic literature, government publications, and reputable financial resources. Detailed citations are available via the placeholder below, ensuring transparency and facilitating further research.

Further Exploration

External Resources

For deeper insights into specific tax credit programs and related economic policies, consult the following external resources:

U.S. Department of Labor - Work Opportunity Tax Credit
Database of State Incentives for Renewables & Efficiency (DSIRE)
U.S. Department of Energy - Business Tax Incentives
Child Poverty Action Group - Tax Credits (UK)
UK Government - Universal Credit Information

Authority Control

Identifiers

Standardized identifiers for cataloging and referencing this subject:

Authority control databases
National	Library of Congress National Library of Israel
Other	U.S. National Archives Yale LUX

Teacher's Corner

Edit and Print this course in the Wiki2Web Teacher Studio

Edit and Print Materials from this study in the wiki2web studio

Click here to open the "Tax Credit" Wiki2Web Studio curriculum kit

Use the free Wiki2web Studio to generate printable flashcards, worksheets, exams, and export your materials as a web page or an interactive game.

True or False?

Test Your Knowledge!

Gamer's Corner

Are you ready for the Wiki2Web Clarity Challenge?

Learn about tax_credit while playing the wiki2web Clarity Challenge game.

Unlock the mystery image and prove your knowledge by earning trophies. This simple game is addictively fun and is a great way to learn!

Play now

Explore More Topics

Discover other topics to study!

air new zealand fleet

black beret

line 16 shanghai metro

sun myung moon

annapurna pictures

major league baseball

References

https://www.gov.uk/tax-credits-have-ended

https://www.litrg.org.uk/benefits/tax-credits

Child Poverty Action Group Welfare benefits and tax credits handbook, 2011/12

"Commons back Osborne plan for tax credit cuts". BBC News, 15 September 2015

IRS form 8800, 2014 tax year

Lifetime Learning Credit

"Renewables Boom Expected Thanks to Tax Credit", Scientific American, retrieved 28 April 2016

R&D tax credit calculator

DOL Employment and Training Administration

A full list of references for this article are available at the Tax credit Wikipedia page

Feedback & Support

To report an issue with this page, or to find out ways to support the mission, please click here.

Disclaimer

Important Notice

This content has been generated by an AI and is intended for educational and informational purposes only. It is based on publicly available data and may not reflect the most current information or all nuances of the subject matter. The information provided is not a substitute for professional financial or tax advice.

This is not financial or tax advice. Always consult with a qualified professional for personalized guidance regarding your specific financial situation or tax obligations. Reliance on any information provided herein is solely at your own risk.

The creators of this page are not responsible for any errors or omissions, or for any actions taken based on the information provided.

Tax Credits: A Fiscal Compass

💡 Dive in with Flashcard Learning! 💡

Understanding Tax Credits ℹ️

💰 Definition and Purpose

⚖️ Fiscal Policy Tool

🌍 Global Perspective

Refundable vs. Non-Refundable 🔄

➡️ Refundable Credits

➖ Non-Refundable Credits

Credits for Payments Made 🧾

🔗 Indirect Tax Recognition

💸 Refundability Aspect

Individual Income Tax Credits 🧑‍💼

📉 Low-Income Support

👨‍👩‍👧‍👦 Family and Dependent Relief

🎓 Education and Energy Incentives

Business Tax Credits 🏢

📈 Investment and Development

💡 Sector-Specific Incentives

🇺🇸 United States Context

Value Added Tax (VAT) Credits 🛒

🧾 Input Tax Mechanism

↩️ Credit Refundability

Foreign Tax Credits 🌍

🌐 Mitigating Double Taxation

📊 Limitations and Treaties

Credits for Alternative Tax Bases ⚖️

🧮 Addressing Tax Base Differences

🔄 Credit Mechanisms

Related Concepts 🔗

🏠 Home Ownership

🗳️ Tax Choice

References 📚

📜 Scholarly and Official Sources

Further Exploration 🌐

🔗 External Resources

Authority Control 🔑

🆔 Identifiers

Teacher's Corner 🧑‍🏫

Edit and Print this course in the Wiki2Web Teacher Studio

True or False? 🤔

❓ Test Your Knowledge! ❓

Gamer's Corner 🎮

Are you ready for the Wiki2Web Clarity Challenge?

Explore More Topics

📜 Discover other topics to study!

References

📜 References

Feedback & Support 👍

To report an issue with this page, or to find out ways to support the mission, please click here.

Disclaimer ⚠️

📜 Important Notice

Dive in with Flashcard Learning!

Understanding Tax Credits

Definition and Purpose

Fiscal Policy Tool

Global Perspective

Refundable vs. Non-Refundable

Refundable Credits

Non-Refundable Credits

Credits for Payments Made

Indirect Tax Recognition

Refundability Aspect

Individual Income Tax Credits

Low-Income Support

Family and Dependent Relief

Education and Energy Incentives

Business Tax Credits

Investment and Development

Sector-Specific Incentives

United States Context

Value Added Tax (VAT) Credits

Input Tax Mechanism

Credit Refundability

Foreign Tax Credits

Mitigating Double Taxation

Limitations and Treaties

Credits for Alternative Tax Bases

Addressing Tax Base Differences

Credit Mechanisms

Related Concepts

Home Ownership

Tax Choice

References

Scholarly and Official Sources

Further Exploration

External Resources

Authority Control

Identifiers

Teacher's Corner

True or False?

Test Your Knowledge!

Gamer's Corner

Discover other topics to study!

References

Feedback & Support

Disclaimer

Important Notice