A Good Tax

A Good Tax PDF Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260

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Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

The New Dynamic Public Finance

The New Dynamic Public Finance PDF Author: Narayana R. Kocherlakota
Publisher: Princeton University Press
ISBN: 1400835275
Category : Business & Economics
Languages : en
Pages : 230

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Book Description
Optimal tax design attempts to resolve a well-known trade-off: namely, that high taxes are bad insofar as they discourage people from working, but good to the degree that, by redistributing wealth, they help insure people against productivity shocks. Until recently, however, economic research on this question either ignored people's uncertainty about their future productivities or imposed strong and unrealistic functional form restrictions on taxes. In response to these problems, the new dynamic public finance was developed to study the design of optimal taxes given only minimal restrictions on the set of possible tax instruments, and on the nature of shocks affecting people in the economy. In this book, Narayana Kocherlakota surveys and discusses this exciting new approach to public finance. An important book for advanced PhD courses in public finance and macroeconomics, The New Dynamic Public Finance provides a formal connection between the problem of dynamic optimal taxation and dynamic principal-agent contracting theory. This connection means that the properties of solutions to principal-agent problems can be used to determine the properties of optimal tax systems. The book shows that such optimal tax systems necessarily involve asset income taxes, which may depend in sophisticated ways on current and past labor incomes. It also addresses the implications of this new approach for qualitative properties of optimal monetary policy, optimal government debt policy, and optimal bequest taxes. In addition, the book describes computational methods for approximate calculation of optimal taxes, and discusses possible paths for future research.

A Good Tax

A Good Tax PDF Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260

Get Book Here

Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Guide to Taxation, Public Finance, and Related Literature

Guide to Taxation, Public Finance, and Related Literature PDF Author:
Publisher:
ISBN:
Category : Finance
Languages : en
Pages : 556

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Book Description


Guide to Municipal Finance

Guide to Municipal Finance PDF Author: Naomi Enid Slack
Publisher: UN-HABITAT
ISBN: 9211321131
Category : Municipal finance
Languages : en
Pages : 90

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Book Description


Fiscal Federalism

Fiscal Federalism PDF Author: Harvey S. Rosen
Publisher: University of Chicago Press
ISBN: 0226726231
Category : Political Science
Languages : en
Pages : 276

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Book Description
We often think of fiscal decisions as being made by a single government, but in the United States the reality is that an astounding number of entities have the power to tax and spend. State, local, and federal governments all play crucial roles in the U.S. fiscal system, and the interrelation has been the source of continuing controversy. This fact is the focus of the seven papers and commentaries presented in this volume, the result of a conference sponsored by the NBER. The contributors use various quantitative tools to study policy issues, obtaining results that will interest policymakers and researchers working in the areas of taxation and public finance. The first three papers study the distribution of power and responsibilities among the various levels of government. John Joseph Wallis and Wallace E. Oates look at the extend and evolution of decentralization in the state and local sector; Robert P. Inman examines the growth of federal grants and the structure of congressional decision making; and Jeffrey S. Zax investigates the effects of the number of government jurisdictions on aggregate local public debt and expenditures. The next three papers look at the deductibility of state and local taxes on federal tax returns. Using an econometric analysis, Douglas Holtz-Eakin and Harvey S. Rosen examine the effects of deductibility on revenue sources and level of expenditures. Lawrence B. Lindsey looks at how deductibility affects the level and type of taxation. George R. Zodrow uses a two-sector general equilibrium model to investigate revenue effects of deductibility. Finally, Charles R. Hulten and Robert M. Schwab analyze the problem of developing an accurate estimate of income for the state and local sector, finding that conventional accounting procedures have underestimated the income generated by a startling $100 billion.

The Economics of Tax Policy

The Economics of Tax Policy PDF Author: Alan J. Auerbach
Publisher: Oxford University Press
ISBN: 0190619740
Category : Business & Economics
Languages : en
Pages : 401

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Book Description
The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforward overview of recent research in the economics of taxation. Tax policies generate considerable debate among the public, policymakers, and scholars. These disputes have grown more heated in the United States as the incomes of the wealthiest 1 percent and the rest of the population continue to diverge. This important volume enhances understanding of the implications of taxation on behavior and social outcomes by having leading scholars evaluate key topics in tax policy. These include how changes to the individual income tax affect long-term economic growth; the challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollution emissions, economic efficiency, and income distribution. Also explored are tax expenditures, which are subsidy programs in the form of tax deductions, exclusions, credits, or favorable rates; how college attendance is influenced by tax credits and deductions for tuition and fees, tax-advantaged college savings plans, and student loan interest deductions; and how tax policy toward low-income families takes a number of forms with different distributional effects. Among the most contentious issues explored are influences of capital gains and estate taxation on the long term concentration of wealth; the interaction of tax policy and retirement savings and how policy can "nudge" improved planning for retirement; and how the reform of corporate and business taxation is central to current tax policy debates in the United States. By providing overviews of recent advances in thinking about how taxes relate to behavior and social goals, The Economics of Tax Policy helps inform the debate.

Tax Policy Handbook

Tax Policy Handbook PDF Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 9781557754905
Category : Business & Economics
Languages : en
Pages : 336

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Book Description
Edited by Parthasarathi Shome, this Handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concepts, principles, and prevailing issues of taxation.

Thinking Like a Policy Analyst

Thinking Like a Policy Analyst PDF Author: I. Geva-May
Publisher: Springer
ISBN: 1403980934
Category : Political Science
Languages : en
Pages : 327

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Book Description
The world of policy represents the confluence of a number of intellectual strands in which the clinician brings science together with intuition, and uses his or her experience to interpret the evidence and make recommendations for treatment. This important volume brings together leading scholars to explore the "how" of thinking about policy - the questions, values, judgments and experience the analyst brings to bear.

Tax Policy

Tax Policy PDF Author: Philip D. Oliver
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1210

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Book Description


Think Tanks, Public Policy, and the Politics of Expertise

Think Tanks, Public Policy, and the Politics of Expertise PDF Author: Andrew Rich
Publisher: Cambridge University Press
ISBN: 052183029X
Category : Business & Economics
Languages : en
Pages : 274

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Book Description
While the number of think tanks active in American politics has more than quadrupled since the 1970s, their influence has not expanded proportionally. Instead, the known ideological proclivities of many, especially newer think tanks with their aggressive efforts to obtain high profiles, have come to undermine the credibility with which experts and expertise are generally viewed by public officials. This book explains this paradox. The analysis is based on 135 in-depth interviews with officials at think tanks and those in the policy making and funding organizations that draw upon and support their work. The book reports on results from a survey of congressional staff and journalists and detailed case studies of the role of experts in health care and telecommunications reform debates in the 1990s and tax reduction in 2001.