Tax Policy And The Economy

Author : Robert A. Moffitt
Publisher : National Bureau of Economic Research Tax Policy and the Economy
Page : 256 pages
File Size : 40,5 Mb
Release : 2022-06-27
Category : Electronic
ISBN : 0226821773

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Tax Policy and the Economy, Volume 36 by Robert A. Moffitt Pdf

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.

Author : Alan J. Auerbach,Kent Andrew Smetters
Publisher : Oxford University Press
Page : 401 pages
File Size : 51,9 Mb
Release : 2017
Category : Business & Economics
ISBN : 9780190619725

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The Economics of Tax Policy by Alan J. Auerbach,Kent Andrew Smetters Pdf

"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"--

Author : OECD
Publisher : OECD Publishing
Page : 154 pages
File Size : 53,9 Mb
Release : 2010-11-03
Category : Electronic
ISBN : 9789264091085

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OECD Tax Policy Studies Tax Policy Reform and Economic Growth by OECD Pdf

This report investigates how tax structures can best be designed to support GDP per capita growth.

Author : James A. Mirrlees,Stuart Adam
Publisher : Oxford University Press
Page : 1360 pages
File Size : 45,8 Mb
Release : 2010-04-29
Category : Business & Economics
ISBN : 9780199553754

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Dimensions of Tax Design by James A. Mirrlees,Stuart Adam Pdf

The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Author : W. A. Vermeend,Rick van der Ploeg,Frederick van der Ploeg,Jan Willem Timmer
Publisher : Edward Elgar Publishing
Page : 520 pages
File Size : 53,7 Mb
Release : 2008
Category : Business & Economics
ISBN : STANFORD:36105131799632

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Taxes and the Economy by W. A. Vermeend,Rick van der Ploeg,Frederick van der Ploeg,Jan Willem Timmer Pdf

Since World War II OECD countries have increasingly used taxation to achieve a variety of economic policy objectives of which stimulating economic activity and employment are usually the most important. The tax system is also used to create a favourable climate for investment, to spur business innovation and to promote long-term sustainable environmental policy. More recently, policies have focused on stimulating child care and encouraging citizens to work for longer. This book discusses the effects of taxation on the economy and its development. It aims to provide the reader with the necessary empirical information, while at the same time presenting an overview of the latest theory. In doing so, it touches on many relevant policy issues.

Author : Michael P. Devereux,Alan J. Auerbach,Michael Keen,Paul Oosterhuis,John Vella,Wolfgang Schön
Publisher : Oxford University Press
Page : 401 pages
File Size : 54,7 Mb
Release : 2020-09-29
Category : Business & Economics
ISBN : 9780198808060

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Taxing Profit in a Global Economy by Michael P. Devereux,Alan J. Auerbach,Michael Keen,Paul Oosterhuis,John Vella,Wolfgang Schön Pdf

The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

Author : American Council for Capital Formation. Center for Policy Research
Publisher : Unknown
Page : 166 pages
File Size : 51,5 Mb
Release : 1995
Category : Business & Economics
ISBN : 1884032036

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Tax Policy and Economic Growth by American Council for Capital Formation. Center for Policy Research Pdf

Author : James M. Poterba
Publisher : MIT Press
Page : 201 pages
File Size : 52,8 Mb
Release : 2007
Category : Fiscal policy
ISBN : 9780262662024

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Tax Policy and the Economy by James M. Poterba Pdf

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 : Assaf Razin,Joel Slemrod
Publisher : University of Chicago Press
Page : 456 pages
File Size : 51,7 Mb
Release : 2008-04-15
Category : Business & Economics
ISBN : 9780226705880

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Taxation in the Global Economy by Assaf Razin,Joel Slemrod Pdf

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.

Author : Jonas Agell,Peter Birch Sørensen
Publisher : MIT Press
Page : 341 pages
File Size : 43,9 Mb
Release : 2006
Category : Business & Economics
ISBN : 9780262012294

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Tax Policy and Labor Market Performance by Jonas Agell,Peter Birch Sørensen Pdf

Other chapters examine the effects of tax reforms, including the Earned Income Tax Credit, and the wage-increasing effects of progressive income taxes in a highly unionized labor market. Finally, the contributors analyze the effects of employment protection and tax penalties on the growth of the underground economy. The insights offered in these studies will be valuable to the policy analyst as well as to the academic theorist

Author : Herbert J. Kiesling
Publisher : University of Michigan Press
Page : 384 pages
File Size : 44,5 Mb
Release : 1992
Category : Business & Economics
ISBN : 0472103466

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Taxation and Public Goods by Herbert J. Kiesling Pdf

New approach to the analysis of tax policies

Author : Jeffrey R. Brown
Publisher : Unknown
Page : 0 pages
File Size : 44,6 Mb
Release : 2010-10
Category : Taxation
ISBN : 0226076741

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Tax Policy and the Economy, Volume 24 by Jeffrey R. Brown Pdf

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.

Author : Joseph J. Cordes,Robert D. Ebel,Jane Gravelle
Publisher : The Urban Insitute
Page : 522 pages
File Size : 46,6 Mb
Release : 2005
Category : Business & Economics
ISBN : 0877667527

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The Encyclopedia of Taxation & Tax Policy by Joseph J. Cordes,Robert D. Ebel,Jane Gravelle Pdf

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

Author : James M. Poterba
Publisher : MIT Press
Page : 241 pages
File Size : 45,7 Mb
Release : 2006
Category : Fiscal policy
ISBN : 9780262162401

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Tax Policy and the Economy by James M. Poterba Pdf

A collection of papers that provide important background information for policy analysts in government and the private sector without making specific policy recommendations.

Author : Dimitrios D. Thomakos,Konstantinos I. Nikolopoulos
Publisher : Springer
Page : 454 pages
File Size : 46,5 Mb
Release : 2017-10-28
Category : Business & Economics
ISBN : 9783319653105

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Taxation in Crisis by Dimitrios D. Thomakos,Konstantinos I. Nikolopoulos Pdf

This book offers a comprehensive guide to modern day taxation issues. It presents a thorough overview of many of the crucial aspects of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address globally. Contributions seek to address the core question of how to design a tax policy mix that can serve primarily efficiency, growth and possibly equity goals at a time where fiscal spending, for many economies, is not a viable option. Chapters provide a historical perspective on taxation, then go on to cover aspects of the modern theory of optimal taxation and tax design and provide valuable international perspectives on current tax practices and much required tax reforms. Empirical analysis on taxation and related economic data help the readers to understand how data-based observations and results are linked to the theory of taxation, and more importantly economic growth, before offering appropriate policy prescriptions. This book will be of interest to scholars and practitioners interested in learning more about taxation and why it matters today in the global economy.