The idea was to increase the rate at which people filed taxes (and got the large rebates they were entitled to under the Earned Income Tax Credit).
What makes the problem worse is that sellers have recently been offering buyers huge incentives, ranging from granite counters to free cars and, in some cases, large rebates.
G. M. also announced that it had begun offering $500 discounts on 17 high-volume models on top of already available low-rate loans and large rebates.
While large rebates are available through the initiative's other programs, including those for homeowners who install solar electric and geothermal systems, the Assisted Home Performance program is the only one with income restrictions.
Paul Ballew, G.M.'s general director of industry and market analysis, acknowledged this today in saying that G.M.'s sales lagged in November partly because the company had offered so many large rebates and zero-interest loans a month earlier.
The Chinese government is imposing stricter labor laws and tighter environmental regulations while cracking down on corporate tax evasion and making it harder for companies to claim large rebates of the value added taxes that they pay.
The commission accuses Intel of abusing its dominant position in computer chips by giving large rebates to computer makers; by paying computer makers to delay or cancel product lines; and by offering chips for powerful server computers at prices below actual cost.
In two sets of charges, in 2007 and 2008, the commission accused Intel of abusing its dominant position in computer chips by giving large rebates to computer makers, by paying computer makers to delay or cancel product lines and by offering chips for powerful server computers at prices below actual cost.
But the F.T.C. accusations do extend beyond the charges in other pending complaints, which have focused mainly on claims that Intel has systematically used large rebates and co-marketing arrangements to persuade computer makers to use its microprocessor chips instead of those made by A.M.D.
As part of his work for HCM, Mr Magnitsky discovered how some Russian companies were registered to new owners and, while money was changing hands, large rebates and VAT claims were allegedly laundered through Russian banks and appropriated by a group of tax and police officials.
