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Essays On The Impact Of Marginal Tax Rate Reductions On The Reporting Of Taxable Income On Individual Income Tax Returns
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Book Synopsis Essays on the Impact of Marginal Tax Rate Reductions on the Reporting of Taxable Income on Individual Income Tax Returns by : John Francis Navratil
Download or read book Essays on the Impact of Marginal Tax Rate Reductions on the Reporting of Taxable Income on Individual Income Tax Returns written by John Francis Navratil and published by . This book was released on 1995 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Avoidance, Tax Equity, and Tax Revenues by :
Download or read book Tax Avoidance, Tax Equity, and Tax Revenues written by and published by . This book was released on 1984 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Mellon and Kennedy Tax Cuts by : Christopher Frenze
Download or read book The Mellon and Kennedy Tax Cuts written by Christopher Frenze and published by . This book was released on 1982 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Effect of Marginal Tax Rates on Income by : Emmanuel Saez
Download or read book The Effect of Marginal Tax Rates on Income written by Emmanuel Saez and published by . This book was released on 1999 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses a panel of individual tax returns and the `bracket creep' as source of tax rate variation to construct instrumental variables estimates of the sensitivity of income to changes in tax rates. From 1979 to 1981, the US income tax schedule was fixed in nominal terms while inflation was high (around 10%). This produced a real change in tax rate schedules. Taxpayers near the top-end of a tax bracket were more likely to creep to a higher bracket and thus experience a rise in marginal rates the following year than the other taxpayers. Compensated elasticities can be estimated by comparing the differences in changes in income between taxpayers close to the top-end of a tax bracket to the other taxpayers. These estimates, based on comparisons between very similar groups, are robust to underlying changes in the income distribution, such as a rise in inequality. The elasticities found are higher than those derived in labor supply studies but smaller than those found previously with the same kind of tax returns data.
Book Synopsis Marginal Tax Rates, Saving, and Federal Government Deficits by : Timothy P. Roth
Download or read book Marginal Tax Rates, Saving, and Federal Government Deficits written by Timothy P. Roth and published by . This book was released on 1981 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Progressivity and Income Inequality by : Joel Slemrod
Download or read book Tax Progressivity and Income Inequality written by Joel Slemrod and published by Cambridge University Press. This book was released on 1996-10-13 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.
Book Synopsis The Effect of Marginal Tax Rates on Taxable Income by :
Download or read book The Effect of Marginal Tax Rates on Taxable Income written by and published by . This book was released on 1997 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reports new estimates of the sensitivity of taxable income to changes in tax rates based on a comparison of the tax returns of the same individual taxpayers before and after the 1986 tax reform. This comparison is done by using a panel of more than 4000 individual tax returns created by the Treasury that matches tax returns for the same taxpayers in different years. The analysis emphasizes that the response of taxable income is much more general than the response of traditional measures of labor supply and is likely to be much more sensitive to tax rates. The evidence shows a substantial response of taxable income to changes in marginal tax rates. The differences-of-differences calculations imply an elasticity of taxable income with respect to the marginal net-of-tax rate that is at least one and could be substantially higher. There is a brief discussion and simulation analysis of the implications of these estimates for the likely impact of the 1993 tax rate increases on tax revenues. Even the lowest estimated elasticity implies that the tax rate changes enacted in 1993 will lead to little additional personal income tax revenue.
Book Synopsis The Effect of Marginal Tax Rates on Taxable Income by : Martin S. Feldstein
Download or read book The Effect of Marginal Tax Rates on Taxable Income written by Martin S. Feldstein and published by . This book was released on 1993 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Economics of Tax Policy by : Alan J. Auerbach
Download or read book The Economics of Tax Policy written by Alan J. Auerbach and published by Oxford University Press. This book was released on 2017 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic audiences. These have only grown more heated in the United States as the gap between incomes of the wealthiest 1 percent and the rest of the population continue to diverge. Tax research perhaps has not fully kept pace with the relentless demand of various interests to adjust tax policy. Nonetheless, specialists in the economics of tax policy in recent years have profited from advances in economic theory, econometric measurements, and data quality and access that are beginning to allow a greater consensus on what are the real effects of tax policy and how government levies affect individuals and businesses. The volume edited by Professors Auerbach and Smetters represents an attempt to reduce the lag between the conduct of research on tax issues and its transmission to a broader public. The contributions would explore highly topical issues such as the effects of income tax changes on economic growth, the potential effects of capping certain tax expenditures, the economics of adjusted business tax policy, and environmental tax options. Other essays would investigate perennially important themes such as the conduct of tax administration, the growing role of the tax system on education policy, tax policy toward low-income families, capital gains and estate taxation, and tax policy for retirement savings. A final paper would examine three different options for fundamental tax reform"--
Book Synopsis The Fiscal and Distributional Impact of Changes to the Federal Personal Income Tax Regime by :
Download or read book The Fiscal and Distributional Impact of Changes to the Federal Personal Income Tax Regime written by and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Figure 1 shows the distribution of gains, across taxable income deciles, as a per cent of total taxable income, from the 1.5 percentage point reduction in the second bracket tax rate, a 1.0 percentage point reduction in the first bracket tax rate, and the introduction of a new tax bracket with the marginal tax rate of 33.0 per cent. [...] While the reduction to the second tax bracket tax rate would affect more individuals, the average value of the tax cut is marginal for the bottom 70 per cent of earners (Table 5-1). [...] The ETI estimates the government's potential gain or loss in net revenue resulting from a reduction or increase in taxes through the changes in the size of the tax base.13 Since behavioural changes to tax rates occur on marginal income, the tax base used to derive the size of the behavioural response is limited to the affected income group. [...] PBO estimated the federal change in tax revenues resulting from a behavioural response by applying the ratio of federal income taxes to the 18 The Fiscal and Distributional Impact of Changes to the Federal Personal Income Tax Regime estimated total change in the tax base.15. [...] It is the percentage change in taxable income expected to result from a 1 per cent change in the after-tax value of a marginal dollar of taxable income 2. The fiscal impact of the proposed changes to federal personal income tax rates assumes that the Family Tax Cut Credit (FTCC) will be repealed for the 2016 filing year.
Book Synopsis Why People Pay Taxes by : Joel Slemrod
Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion
Book Synopsis A Re-Examination of the Effects of Personal Deductions, Tax Credits, and the Tax Rate Schedule on Income Tax Progressivity and Income Inequality by : James C. Young
Download or read book A Re-Examination of the Effects of Personal Deductions, Tax Credits, and the Tax Rate Schedule on Income Tax Progressivity and Income Inequality written by James C. Young and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We refine and extend Seetharaman (1994) using tax return level Statistics of Income data that represent the population of 1992 federal individual income tax returns. Our result indicate that while the standard deduction, exemptions, and tax rate schedule continue to contribute the most to progressivity, the rate schedule plays a much greater role (and the standard deduction and exemptions a much lesser role) than previously reported. In addition, consistent with Dunbar (1996), we find that tax credits, in particular the earned income credit, have a substantial effect on overall tax progressivity. Although itemized deductions continue to reduce overall progressivity, with housing costs (mortgage interest and real estate taxes) and state and local income tax deductions being the dominant items, our results indicate that their effect on tax progressivity is smaller than indicated in the earlier study. Finally, we find that the effect of the income tax system on income inequality is more pronounced than previously reported, especially when the data are partitioned by filing status.
Book Synopsis Present Law and Analysis Relating to Individual Effective Marginal Tax Rates by : United States. Congress. House. Committee on Ways and Means
Download or read book Present Law and Analysis Relating to Individual Effective Marginal Tax Rates written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1998 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Man Out written by Andrew L. Yarrow and published by Brookings Institution Press. This book was released on 2018-09-11 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: The story of men who are hurting—and hurting America by their absence Man Out describes the millions of men on the sidelines of life in the United States. Many of them have been pushed out of the mainstream because of an economy and society where the odds are stacked against them; others have chosen to be on the outskirts of twenty-first-century America. These men are disconnected from work, personal relationships, family and children, and civic and community life. They may be angry at government, employers, women, and "the system" in general—and millions of them have done time in prison and have cast aside many social norms. Sadly, too many of these men are unsure what it means to be a man in contemporary society. Wives or partners reject them; children are estranged from them; and family, friends, and neighbors are embarrassed by them. Many have disappeared into a netherworld of drugs, alcohol, poor health, loneliness, misogyny, economic insecurity, online gaming, pornography, other off-the-grid corners of the internet, and a fantasy world of starting their own business or even writing the Great American novel. Most of the men described in this book are poorly educated, with low incomes and often with very few prospects for rewarding employment. They are also disproportionately found among millennials, those over 50, and African American men. Increasingly, however, these lost men are discovered even in tony suburbs and throughout the nation. It is a myth that men on the outer corners of society are only lower-middle-class white men dislocated by technology and globalization. Unlike those who primarily blame an unjust economy, government policies, or a culture sanctioning "laziness," Man Out explores the complex interplay between economics and culture. It rejects the politically charged dichotomy of seeing such men as either victims or culprits. These men are hurting, and in turn they are hurting families and hurting America. It is essential to address their problems. Man Out draws on a wide range of data and existing research as well as interviews with several hundred men, women, and a wide variety of economists and other social scientists, social service providers and physicians, and with employers, through a national online survey and in-depth fieldwork in several communities.
Book Synopsis Brazil: Tax Expenditure Rationalization Within Broader Tax Reform by : Maria Delgado Coelho
Download or read book Brazil: Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Book Synopsis Tax Policy and the Economy by : James M. Poterba
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 170 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 practioners and those involved in formulating tax policy.
Book Synopsis Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations by : Ms.Era Dabla-Norris
Download or read book Macroeconomic Effects of Tax Rate and Base Changes: Evidence from Fiscal Consolidations written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2018-09-28 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected revenue impact, motivation, and announcement and implementation dates of nearly 2,500 tax measures across 10 OECD countries. We analyze the macroeconomic impact of tax changes, distinguishing between tax rate and tax base changes, and further separating between changes in personal income, corporate income, and value added tax. Our results suggest that base broadening during fiscal consolidations leads to smaller output and employment declines compared to rate hikes, even when distinguishing between tax types.
