Tax Policy And The Economy Vol 15

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Tax Policy and the Economy, Volume 36

Author : Robert A. Moffitt
Publisher : National Bureau of Economic Research Tax Policy and the Economy
ISBN 13 : 9780226821771
Total Pages : 256 pages
Book Rating : 4.8/5 (217 download)

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Book Synopsis Tax Policy and the Economy, Volume 36 by : Robert A. Moffitt

Download or read book Tax Policy and the Economy, Volume 36 written by Robert A. Moffitt and published by National Bureau of Economic Research Tax Policy and the Economy. This book was released on 2022-06-27 with total page 256 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.

Tax Policy and the Economy. Vol. 15

Author : James M Poterba
Publisher :
ISBN 13 : 9780262281829
Total Pages : 0 pages
Book Rating : 4.2/5 (818 download)

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Book Synopsis Tax Policy and the Economy. Vol. 15 by : James M Poterba

Download or read book Tax Policy and the Economy. Vol. 15 written by James M Poterba and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation. 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.

Tax Policy and the Economy

Author :
Publisher :
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Policy and the Economy by :

Download or read book Tax Policy and the Economy written by and published by . This book was released on 1993 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Economics of Tax Policy

Author : Alan J. Auerbach
Publisher : Oxford University Press
ISBN 13 : 0190619740
Total Pages : 401 pages
Book Rating : 4.1/5 (96 download)

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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 2017-02-15 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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, Leverage and Macroeconomic Stability

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498345204
Total Pages : 78 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Tax Policy, Leverage and Macroeconomic Stability by : International Monetary Fund. Fiscal Affairs Dept.

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.

A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation

Author : Aqib Aslam
Publisher : International Monetary Fund
ISBN 13 : 1513561073
Total Pages : 50 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation by : Aqib Aslam

Download or read book A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation written by Aqib Aslam and published by International Monetary Fund. This book was released on 2021-06-08 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.

Fiscal Policy and Long-Term Growth

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1498344658
Total Pages : 257 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Fiscal Policy and Long-Term Growth by : International Monetary Fund

Download or read book Fiscal Policy and Long-Term Growth written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-04-20 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how fiscal policy can affect medium- to long-term growth. It identifies the main channels through which fiscal policy can influence growth and distills practical lessons for policymakers. The particular mix of policy measures, however, will depend on country-specific conditions, capacities, and preferences. The paper draws on the Fund’s extensive technical assistance on fiscal reforms as well as several analytical studies, including a novel approach for country studies, a statistical analysis of growth accelerations following fiscal reforms, and simulations of an endogenous growth model.

Revenue Mobilization in Developing Countries

Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Tax Policy Handbook

Author : Mr.Parthasarathi Shome
Publisher : International Monetary Fund
ISBN 13 : 9781557754905
Total Pages : 336 pages
Book Rating : 4.7/5 (549 download)

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Book Synopsis Tax Policy Handbook by : Mr.Parthasarathi Shome

Download or read book Tax Policy Handbook written by Mr.Parthasarathi Shome and published by International Monetary Fund. This book was released on 1995-04-25 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Private Wealth and Public Revenue

Author : Tasha Fairfield
Publisher : Cambridge University Press
ISBN 13 : 1107088372
Total Pages : 365 pages
Book Rating : 4.1/5 (7 download)

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Book Synopsis Private Wealth and Public Revenue by : Tasha Fairfield

Download or read book Private Wealth and Public Revenue written by Tasha Fairfield and published by Cambridge University Press. This book was released on 2015-03-05 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies sources of power that help business and economic elites influence policy decisions.

Tax Policy and the Economy

Author : James M. Poterba
Publisher : MIT Press
ISBN 13 : 9780262661225
Total Pages : 216 pages
Book Rating : 4.6/5 (612 download)

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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 2001 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a National Bureau of Economic Research conference, Tax Policy and the Economy is a timely review of issues in the current tax debate. Focusing on the economic effects of tax policies, written in a nontechnical style accessible to policymakers, corporate managers, lawyers and economists, each article demonstrates how economic research can make an important contribution to tax policy debates.

War, Wine, and Taxes

Author : John V. C. Nye
Publisher : Princeton University Press
ISBN 13 : 0691190496
Total Pages : 174 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis War, Wine, and Taxes by : John V. C. Nye

Download or read book War, Wine, and Taxes written by John V. C. Nye and published by Princeton University Press. This book was released on 2018-06-26 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: In War, Wine, and Taxes, John Nye debunks the myth that Britain was a free-trade nation during and after the industrial revolution, by revealing how the British used tariffs—notably on French wine—as a mercantilist tool to politically weaken France and to respond to pressure from local brewers and others. The book reveals that Britain did not transform smoothly from a mercantilist state in the eighteenth century to a bastion of free trade in the late nineteenth. This boldly revisionist account gives the first satisfactory explanation of Britain's transformation from a minor power to the dominant nation in Europe. It also shows how Britain and France negotiated the critical trade treaty of 1860 that opened wide the European markets in the decades before World War I. Going back to the seventeenth century and examining the peculiar history of Anglo-French military and commercial rivalry, Nye helps us understand why the British drink beer not wine, why the Portuguese sold liquor almost exclusively to Britain, and how liberal, eighteenth-century Britain managed to raise taxes at an unprecedented rate—with government revenues growing five times faster than the gross national product. War, Wine, and Taxes stands in stark contrast to standard interpretations of the role tariffs played in the economic development of Britain and France, and sheds valuable new light on the joint role of commercial and fiscal policy in the rise of the modern state.

Policy and Choice

Author : William J. Congdon
Publisher : Brookings Institution Press
ISBN 13 : 0815704984
Total Pages : 260 pages
Book Rating : 4.8/5 (157 download)

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Book Synopsis Policy and Choice by : William J. Congdon

Download or read book Policy and Choice written by William J. Congdon and published by Brookings Institution Press. This book was released on 2011 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Argues that public finance--the study of the government's role in economics--should incorporate principles from behavior economics and other branches of psychology.

Taxing Corporate Income in the 21st Century

Author : Alan J. Auerbach
Publisher : Cambridge University Press
ISBN 13 : 1139464515
Total Pages : 401 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis Taxing Corporate Income in the 21st Century by : Alan J. Auerbach

Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

Tax Policy and the Economy, Volume 27

Author : Jeffrey R. Brown
Publisher : University of Chicago Press
ISBN 13 : 022609782X
Total Pages : 237 pages
Book Rating : 4.2/5 (26 download)

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Book Synopsis Tax Policy and the Economy, Volume 27 by : Jeffrey R. Brown

Download or read book Tax Policy and the Economy, Volume 27 written by Jeffrey R. Brown and published by University of Chicago Press. This book was released on 2013-08-22 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation policy was a central part of the policy debates over the “fiscal cliff.” Given the importance of fiscal issues, it is vital for rigorous empirical research to inform the policy dialogue. In keeping with the NBER’s tradition of carrying out rigorous but policy-relevant research, Volume 27 of Tax Policy and the Economy offers insights on a number of key tax policy questions. This year's volume features six papers by leading scholars who examine the tax treatment of tuition at private K-12 schools, the potential streamlining of the federal rules for post-secondary financial aid and the use of tax return information in this process, the effect of tax and benefit programs on incentives to work, the macroeconomic effects of fiscal adjustments, and the set of factors that contributed to the weakening US fiscal outlook in the last decade.

Tax Policy and Inclusive Growth

Author : Khaled Abdel-Kader
Publisher : INTERNATIONAL MONETARY FUND
ISBN 13 : 9781513561561
Total Pages : 38 pages
Book Rating : 4.5/5 (615 download)

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Book Synopsis Tax Policy and Inclusive Growth by : Khaled Abdel-Kader

Download or read book Tax Policy and Inclusive Growth written by Khaled Abdel-Kader and published by INTERNATIONAL MONETARY FUND. This book was released on 2020-12-04 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.

Tax Policy and the Economy, Volume 38

Author : Robert A. Moffitt
Publisher : University of Chicago Press
ISBN 13 : 0226835715
Total Pages : 202 pages
Book Rating : 4.2/5 (268 download)

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Book Synopsis Tax Policy and the Economy, Volume 38 by : Robert A. Moffitt

Download or read book Tax Policy and the Economy, Volume 38 written by Robert A. Moffitt and published by University of Chicago Press. This book was released on 2024-06-24 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.