The incidence of the corporation income tax revisited.(Forum:
Reflections by Recent Recipients of the Holland Medal, part 2)
INTRODUCTION
This review of thinking about corporation income tax incidence will
take us through several steps--the traditional trichotomy, the general
equilibrium revolt against it, the open . . .
Experimental evidence on tax compliance and voluntary public good
provision.
Abstract--Existing experimental literature on tax compliance and
crowding-out examines either the incentive to evade tax or the incentive
to give, but not both. This paper provides an experimental . . .
Do tax cuts promote entrepreneurial longevity?
The U.S. income and payroll tax systems have treated income from
wage-and-salary employment and entrepreneurship differently since their
inceptions. Wage-and-salary workers have income and payroll . . .
Note from the editors.
As part of the celebration of the National Tax Association's
100th anniversary in Columbus last year, the editors of the National Tax
Journal organized a special general conference session . . .
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 . . .
Taxing Capital Income.(Book review)
Taxing Capital Income. Edited by C. Eugene Steuerle, HENRY J.
AARON, and LEONARD E. BURMAN. Washington, D.C.: The Urban Institute
Press, 2006, pp. 336.
The taxation of capital income is at the . . .
Does it matter who writes the check to the government? The
economics of tax remittance.
Abstract--This paper argues that who remits tax may be an important
aspect of implementing a tax system, in spite of standard economic
analysis that maintains that which side of a taxed market . . .
Taxing the stork. (planning births and weddings in order to claim
child tax incentives) (Japan)
Abstract--We examine the tax-deduction incentive for parents to
have babies in December rather than January, focusing on whether or not
parents get "shotgun married." We choose this focus . . .
Can administrative data on child support be used to improved the
EITC? Evidence from Wisconsin.(earned income tax credit)
The EITC is the largest cash or near-cash U.S. antipoverty program,
but a large fraction of its payments appear to go to taxpayers who are
not eligible for the credit. The most recent study of EITC . . .
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 . . .
Tax policy in developing countries: looking back - and
forward.(Forum: Reflections by Recent Recipients of the Holland Medal,
pa
Abstract--We review the changing nature of tax policy in developing
countries over the last 30 years and consider what factors determining
the level and structure of tax revenues in such countries . . .
Can administrative data on child support be used to improve the
EITC? Evidence from Wisconsin.(earned income tax credit)
Abstract--We examine EITC compliance using a unique dataset
combining income tax returns, Unemployment Insurance data, state child
support data, and data collected by hand from Wisconsin . . .
Experimental evidence on tax compliance and voluntary public good
provision.
Existing experimental studies on tax compliance employ the
voluntary contribution mechanism to examine the behavior of tax evasion,
but the public good is funded by taxes alone, not private . . .
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 . . .
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 . . .
On the evolution of fiscal federalism: theory and
institutions.
INTRODUCTION
In the development of economic ideas, it has sometimes been the
case that major, disruptive events in the real world have challenged the
explanatory power and normative implications . . .
Do tax cuts promote entrepreneurial longevity?
Abstract--We use a 12-year panel of tax return data to assess
whether or not taxes affect the duration of entrepreneurial activities.
Our study is the first to examine the effects of tax rates on . . .
Does it matter who writes the check to the government? The
economics of tax remittance.
Nearly all of the modern economic theory of taxation is concerned
with what actions or states of affairs trigger tax liability, and
virtually none is concerned with who or what entity remits funds . . .
"Interest Rates, Taxes and Corporate Financial
Policies".(Richard Musgrave Prize for 2007)
"Interest Rates, Taxes and Corporate Financial Policies"
Roger Gordon and Young Lee National Tax Journal 60 No. 1 (March, 2007):
65-84
The Richard Musgrave Prize is presented each year to the . . .
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 . . .
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