Understanding uniformity and diversity in state corporate income
taxes.(Forum: Reflections by Recent Recipients of the Holland M
INTRODUCTION
Uniformity in taxation can yield substantial benefits. It can hold
down costs of compliance and administration (1) and avoid gaps and
overlaps in taxation, and, therefore, inequities . . .
Effects of taxes on economic behavior.(Forum: Reflections by
Recent Recipients of the Holland Medal, Part 1)
INTRODUCTION
I am pleased to be part of this National Tax Journal forum
celebrating the 100th anniversary of the National Tax Association and
grateful for the invitation to discuss the effects of . . .
Ex-dividend day price and volume: the case of 2003 dividend tax
cut.
INTRODUCTION
On May 28, 2003, President George W. Bush signed into law the Jobs
and Growth Tax Relief Reconciliation Act of 2003 (hereafter 2003 Act).
The 2003 Act creates lower dividend and . . .
Do redistributive state taxes reduce inequality?
INTRODUCTION
A Common contention in the public finance literature is that
redistribution should occur primarily at the national level (Musgrave,
1959; Oates, 1972). According to this argument, if . . .
The robust relationship between taxes and U.S. state income
growth.
INTRODUCTION
A long-standing research enterprise has been devoted to estimating
the effect of taxes on economic growth in U.S. states. To the extent a
consensus exists, it is that taxes used to . . .
The effect of property tax limitations on residential private
governments: the case of Proposition 13.
INTRODUCTION
Despite having an unpopular reputation, in most jurisdictions
property taxes form the primary source of local government revenue. The
tax revolt era in the 1970s and the 1980s in the . . .
How far to the border? The extent and impact of cross-border
casual cigarette smuggling.
INTRODUCTION
Cigarette taxes have garnered increasing interest in the United
States by both government and public health officials over the past 30
years. The former are interested in using . . .
Fiscal Reform in Colombia: Problems and Prospects.(Book
review)
Fiscal Reform in Columbia: Problems and Prospects. Edited by
Richard M. Bird, James M. Poterba, and Joel Slemrod. Cambridge, MA: The
MIT Press, 2006, pp. 329.
Fiscal reform is certainly not a new . . .
Is there a role for gross receipts taxation?
INTRODUCTION
There has been an unexpected proliferation of states adopting the
gross receipts tax (GRT) and other business activities taxes in recent
years. States last embraced GRTs during the . . .
The gross receipts tax: a new approach to business
taxation?
INTRODUCTION
In its most general form, the base of a gross receipts tax (GRT) is
the dollar value of receipts from sale of goods and services, with no
omission of categories of sales and no . . .
Preferential tax regimes with asymmetric countries.
INTRODUCTION
One of the main current policy issues in corporate taxation is the
proliferation of preferential tax regimes in national tax codes. These
discriminatory tax measures come in one of . . .
Capping the mortgage interest deduction.
INTRODUCTION AND BACKGROUND
public policy designed to encourage home ownership in the United
States operates primarily through incentives contained in the federal
income tax system. The largest . . .
The elasticity of taxable income over the 1980s and
1990s.
INTRODUCTION
The degree to which taxes alter U.S. economic activity and
tax-reporting behavior is a subject of debate. Estimates of the effect
range from extremely large to almost none. For even . . .
Revenue cycles and the distribution of shortfalls in U.S. states:
implications for an "optimal" rainy day fund.
INTRODUCTION
Slowdowns in economic activity often leave state policymakers
facing budget shortfalls and the prospects of reducing services. For
example, as a result of the 2001 recession, the . . .
Internet purchases, cross-border shopping, and sales
taxes.
INTRODUCTION
Consumers can purchase goods in any of several ways. They can buy
in their own jurisdiction, paying sales taxes if the jurisdiction levies
a sales tax. Alternatively, consumers can . . .
The effect of tax rebates on consumption expenditures: evidence
from state tax rebates.
INTRODUCTION
Tax rebate policies have often been discussed as a tool that the
government may use to stimulate consumer spending and, so the hope goes,
boost the economy in general. However, the . . .
Lending a helping hand: two governments can work
together.(federal-state tax relations)
INTRODUCTION
States rely heavily on the federal income tax regime; however, they
also reflect their own preferences, for example, by legislating
deviations from federal taxable income. These . . .
Pre-emption: federal statutory intervention in state
taxation.
INTRODUCTION
The extent to which subnational governments can independently
choose their fiscal (and other) policies is a critical issue in any
federation. In the United States, state governments . . .
How federal policymakers account for the concerns of state and
local governments in the formulation of federal tax policy.
INTRODUCTION
In Showdown at Gucci Gulch (Birnbaum and Murray, 1987), chronicling
the passage of the Tax Reform Act of 1986, the issues of state and local
tax preferences are front and center. The . . .
The federal role in state taxation: a normative approach.
INTRODUCTION
States have considerable flexibility under the U.S. Constitution
for imposing the taxes they choose. Generally, states are free to levy
taxes without consideration of how other . . .
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