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Author: Robert A. Moffitt
Publisher: University of Chicago Press
ISBN: 0226835715
Category : Business & Economics
Languages : en
Pages : 202
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Book Description
Timely and authoritative research on the latest issues in tax policy. Tax Policy and the Economy publishes current academic research on taxation and government spending with both immediate bearing on policy debates and longer-term interest. This volume presents new research on taxation and public expenditure programs, with particular focus on how they affect economic behavior. John Guyton, Kara Leibel, Dayanand Manoli, Ankur Patel, Mark Payne, and Brenda Schafer study the disallowance of Earned Income Tax Credit (EITC) benefits as a result of IRS audits, and find that in post-audit years, audited taxpayers are less likely than similar non-audited taxpayers to claim EITC benefits. Janet Holtzblatt, Swati Joshi, Nora Cahill, and William Gale provide new empirical evidence on racial differences in the income tax penalty, or bonus, associated with a couple being married. Haichao Fan, Yu Liu, Nancy Qian, and Jaya Wen evaluate how computerizing value-added tax transactions in China affected the tax revenue collected from large manufacturing firms. Niels Johannesen, Daniel Reck, Max Risch, Joel Slemrod, John Guyton, and Patrick Langetieg study data on the ownership of foreign bank accounts and other financial accounts as reported on income tax returns. They find that many of these accounts are in tax havens, and they discuss the impact of the Foreign Account Tax Compliance Act on tax compliance and government revenue. Louis Kaplow integrates charitable giving into an optimal income tax framework, and shows that the externalities associated with such giving are key to determining its optimal tax treatment. Finally, Roger Gordon compares caps or quantity targets on emissions with carbon taxes and points out that which one dominates can be situation-specific and depend on a number of features of the economy.
Author: Robert A. Moffitt
Publisher:
ISBN: 9780226835709
Category :
Languages : en
Pages : 0
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Book Description
Author: Robert A. Moffitt
Publisher: University of Chicago Press
ISBN: 0226835715
Category : Business & Economics
Languages : en
Pages : 202
Get Book Here
Book Description
Timely and authoritative research on the latest issues in tax policy. Tax Policy and the Economy publishes current academic research on taxation and government spending with both immediate bearing on policy debates and longer-term interest. This volume presents new research on taxation and public expenditure programs, with particular focus on how they affect economic behavior. John Guyton, Kara Leibel, Dayanand Manoli, Ankur Patel, Mark Payne, and Brenda Schafer study the disallowance of Earned Income Tax Credit (EITC) benefits as a result of IRS audits, and find that in post-audit years, audited taxpayers are less likely than similar non-audited taxpayers to claim EITC benefits. Janet Holtzblatt, Swati Joshi, Nora Cahill, and William Gale provide new empirical evidence on racial differences in the income tax penalty, or bonus, associated with a couple being married. Haichao Fan, Yu Liu, Nancy Qian, and Jaya Wen evaluate how computerizing value-added tax transactions in China affected the tax revenue collected from large manufacturing firms. Niels Johannesen, Daniel Reck, Max Risch, Joel Slemrod, John Guyton, and Patrick Langetieg study data on the ownership of foreign bank accounts and other financial accounts as reported on income tax returns. They find that many of these accounts are in tax havens, and they discuss the impact of the Foreign Account Tax Compliance Act on tax compliance and government revenue. Louis Kaplow integrates charitable giving into an optimal income tax framework, and shows that the externalities associated with such giving are key to determining its optimal tax treatment. Finally, Roger Gordon compares caps or quantity targets on emissions with carbon taxes and points out that which one dominates can be situation-specific and depend on a number of features of the economy.
Author: James M. Poterba
Publisher: MIT Press
ISBN: 0262662027
Category : Fiscal policy
Languages : en
Pages : 201
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Book Description
Recent academic research findings on topics relating to taxation and social insurance policy, including the implicit tax imposed by Medicaid on private long-term care insurance benefits, an alternative system of unemployment insurance, and federal energy tax policy. This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. This twenty-first installment in the series reports on recent research concerning both taxation and social insurance policy. The papers discuss Medicaid's implicit tax on the benefits of private long-term care insurance, an alternative to current unemployment insurance systems, the tax treatment of health insurance expenditures, the effective marginal tax rates on labor supply and saving, and the rationale for and effect of energy-related tax policies.
Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 200
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Book Description
Author: Friedrich List
Publisher:
ISBN:
Category : Economics
Languages : en
Pages : 422
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Book Description
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498345204
Category : Business & Economics
Languages : en
Pages : 78
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Book Description
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.
Author: Takatoshi Ito
Publisher: University of Chicago Press
ISBN: 0226387003
Category : Business & Economics
Languages : en
Pages : 362
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Book Description
The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Author: Jacob A. Frenkel
Publisher: University of Chicago Press
ISBN: 0226262545
Category : Business & Economics
Languages : en
Pages : 422
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Book Description
This volume brings together nine papers from a conference on international macroeconomics sponsored by the NBER in 1985. International economists as well as graduate students in the fields of global monetary economics, finance, and macroeconomics will find this an outstanding contribution to current research. It includes two commentaries for each paper, written by experts in the field, and Frenkel's detailed introduction, which serves as a reader's guide to the arguments made, the models employed, and the issues raised by each contributor. The studies analyze national fiscal policies within the context of the international economic order. Malcolm D. Knight and Paul R. Masson use an empirical model to show that fiscal changes in recent years in the United States, West Germany, and Japan have caused major disturbances in net savings and investment flows. Linda S. Kole uses a two-country simulation model to examine the effects of a large nation's expansion on exchange rates, interest rates, and the balance of payments. In other studies, Warwick J. McKibbin and Jeffrey D. Sachs discuss the influences of different currency regimes on the international transmission of inflation; Kent P. Kimbrough analyzes the interaction between optimal tax policies and international trade; Sweder van Wijnbergen investigates the interrelation of fiscal policies, trade intervention, and world interest rates; and Willem H. Buiter uses an analytical model to look at fiscal interdependence and optimal policy design. David Backus, Michael Devereux, and Douglas Purvis develop a theoretical model to investigate effects of different fiscal policies in an open economy. Alan C. Stockman looks at the influence of policy anticipation in the private sector, while Lawrence H. Summers shows the effects of differential tax policy on international competitiveness.
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.
Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 196
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Book Description
