Download or read book Tax Policy and the Economy Volume 25 written by Jeffrey R. Brown and published by . This book was released on 2011-10-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In light of the very public debate on the federal budget this year between Democrats and Republicans, the economic ramifications of tax policy are now more than ever a focus of national attention. Tax Policy and the Economy, Volume 25 is thus an invaluable tool, publishing current academic research findings on taxation and government spending, which informs important policy debates with rigorous economic analysis. The papers in Volume 25 include a review of current fuel economy taxation; research on implicit taxes on work from Social Security and Medicare; an analysis on how future increases in aggregate health care expenditures will impact future tax rates required to support Medicare and Medicaid; and two papers that analyze the implications of large and sustained budget deficits on the economy.
Download or read book Tax Policy and the Economy 13 written by James M. Poterba and published by MIT Press. This book was released on 1995 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy.
Download or read book Tax Policy and the Economy Volume 36 written by Robert A. Moffitt and published by University of Chicago Press. This book was released on 2022-06-27 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents five new studies on current topics in taxation and government spending. Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick study how investors respond to taxes on capital gains, whether their incentives to invest are affected by those taxes, and whether that responsiveness has changed over time. Ethan Rouen, Suresh Nallareddy, and Juan Carlos Suárez Serrato revisit the question of whether cuts to corporate taxes increase income inequality, bringing new data and new statistical techniques to generate fresh findings. Alan Auerbach and William Gale investigate whether the advantages and disadvantages of different types of taxation are affected when interest rates stay low for long periods, as has been the case in the U.S. for many years. Nora Gordon and Sarah Reber study the distributional impact of emergency subsidies to schools made by the federal government during the recent COVID pandemic and whether those subsidies were sufficient to cover the increased school costs induced by the pandemic. Jacob Goldin, Elaine Maag, and Katherine Michelmore investigate the fiscal cost of an expansion of the U.S. child tax credit, which has been discussed extensively in policy circles recently. They take into account not only the direct expenditure on the allowance but how cost is affected by the existence of work incentives and by possible beneficial effects on childrens’ adult earnings.
Download or read book Tax Policy and the Economy written by James M. Poterba and published by MIT Press. This book was released on 2006 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of papers that provide important background information for policy analysts in government and the private sector without making specific policy recommendations.
Download or read book Tax Policy and the Economy Volume 24 written by Jeffrey R. Brown and published by . This book was released on 2010-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Policy and the Economy publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. The papers in this volume range from topics as broad as the relative efficacy of tax cuts versus spending increases as a form of economic stimulus to a targeted analysis of the Low Income Housing Tax Credit. Also included are two papers at that examine different aspects of policies designed to provide fiscal stimulus, as well as an examination of the effects of recent reforms in the Earned Income Tax Credit.
Download or read book Tax Policy and the Economy written by James M. Poterba and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy and the Economy Volume 28 written by Jeffrey R. Brown and published by University of Chicago Press. This book was released on 2014-11-05 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers in Volume 28 of Tax Policy and the Economy illustrate the depth and breadth of the research by NBER research associates who study taxation and government spending programs. The first paper explores whether closely held firms are used as tax shelters. The second examines the taxation of multinational corporations. The third discusses the taxation of housing, focusing on the ways in which current income tax rules may affect location and consumption decisions and lead to economic inefficiencies. The fourth paper offers an historical perspective on the political economy of gasoline taxes, with a particular focus on the response to the oil shocks of the early 1970s. The fifth and final paper uses the tools of financial economics to estimate the unfunded liabilities of the Pension Benefit Guaranty Corporation.
Download or read book Tax Policy and the Economy Volume 35 written by Tax Policy and the Economy and published by University of Chicago Press Journals. This book was released on 2021-06-15 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents six new studies on current topics in taxation and government spending. The first study looks at the costs of income tax filing, which have risen over time because of the numerous tax forms families have to fill out when filing their taxes and because of increased costs of itemizing deductions, and explores ways to simplify filing and reduce those costs. The second study investigates the design of income tax schedules when there is uncertainty about the way taxation affects household behavior. The third study provides new and comprehensive estimates of the impact of the US Earned Income Tax Credit on the employment of low-income men and women, finding that the large majority of the various expansions of that credit over the last forty years have increased employment of single mothers. The fourth study reviews the structure of business taxation in China and describes a number of tax distortions and potential inefficiencies in the system. The next paper considers how the Affordable Care Act has affected the health insurance and labor market choices of individuals who are between the ages of 60 and 64, and it finds increases in insurance coverage and reductions in employment for some groups. The last study considers how reimbursement rates for health care providers under various government insurance programs affect providers’ willingness to take on new patients and expand their patient capacity.
Download or read book Tax Policy and the Economy Volume 38 written by Robert A. Moffitt and published by . This book was released on 2024-06-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy and the Economy Volume 33 written by Robert A. Moffitt and published by University of Chicago Press Journals. This book was released on 2019-08-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents five new studies on taxation and government transfer programs. Alexander Blocker, Laurence Kotlikoff, Stephen Ross, and Sergio Villar Vallenas show how asset pricing can be used to value implicit fiscal debts, which are currently rarely measured or adjusted for risk, while accounting for risk properties. They apply their methodology to study Social Security. Michelle Hanson, Jeffrey Hoopes, and Joel Slemrod examine the effects of the Tax Cuts and Jobs Act on corporation behavior and on firms’ statements about their behavior. They focus on for four outcomes: bonuses, investment, share repurchases, and dividends. Scott Baker, Lorenz Kueng, Leslie McGranahan, and Brian Melzer explore whether “unconventional” fiscal policy in the form of pre-announced consumption tax changes can shift durables purchases intertemporally, how it such shifts are affected by consumer credit. Alan Auerbach discusses “tax equivalences,” disparate sets of policies that have the same economic effects, and also illustrates when these equivalences break down. Jeffrey Liebman and Daniel Ramsey use data from NBER’s TAXSIM model to investigate the equity implications of a switch from joint to independent taxation that could occur in conjunction with adoption of return-free tax filing.
Download or read book Tax Policy and the Economy written by James M. Poterba and published by Mit Press. This book was released on 1996 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: This series publishes recent research on the economic effects of taxation and government expenditure programs, as well as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are presented in a form that is accessible to tax practitioners and policymakers.
Download or read book Tax Policy and the Economy written by Robert A. Moffitt and published by University of Chicago Press Journals. This book was released on 2017-08-22 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers in Tax Policy and the Economy Volume 31 are all directly related to important and often long-standing issues, often including how transfer programs affect tax rates and behavior. In the first paper, Alan Auerbach, Laurence Kotlikoff, Darryl Koehler, and Manni Yu take a lifetime perspective on the marginal tax rates facing older individuals and families arising from a comprehensive set of sources. In the second, Gizem Kosar and Robert A. Moffitt provide new estimates of the cumulative marginal tax rates facing low-income families over the period 1997-2007. In the third paper, Emmanuel Saez presents evidence on the elasticity of taxable income with respect to tax rates, drawing on data from the 2013 federal income tax reform. In the fourth, Conor Clarke and Wojciech Kopczuk survey the treatment of business income taxation in the United States since the 1950s, providing new data on how business income and its taxation have evolved over time. In the fifth paper, Louis Kaplow argues that the reduction in statutory tax rates from base-broadening may not reduce effective marginal tax rates on households.
Download or read book Tax Policy and the Economy Volume 37 written by Robert A. Moffitt and published by . This book was released on 2023-06-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-12-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
Download or read book Taxation in the Global Economy written by Assaf Razin and published by University of Chicago Press. This book was released on 2008-04-15 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well.
Download or read book On the Principles of Political Economy and Taxation written by David Ricardo and published by . This book was released on 1821 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Political Economy of Taxation in Latin America written by Gustavo Flores-Macias and published by Cambridge University Press. This book was released on 2019-06-27 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
