The California budget crisis: factors leading to the current
budget deficit and a discussion of certain proposed solutions.
INTRODUCTION
State governments are experiencing unprecedented budget deficits
and the State of California is not different. The amount most commonly
tied to California's deficit is 38 billion . . .
Evaluating international tax reform.
INTRODUCTION
Much of the current structure of U.S. taxation of foreign income
dates to the early 1960s, and, remarkably, so too does much of current
thinking on the desirability of taxing foreign . . .
State Enterprise Zone Programs: Have They Worked?(Book
Review)
By ALAN H. PETERS and PETER S. FISHER. Kalamazoo: W. E. Upjohn
Institute for Employment Research, 2002. 323 pp.
Enterprise zones are no longer a policy innovation. However, there
remains . . .
Does disconformity in state corporate income tax systems affect
compliance cost burdens?
INTRODUCTION
Similar to the ways in which countries modify their tax policies to
attract foreign investment, states within the U.S. have adopted
different tax rules hoping to maintain or expand . . .
Errata.
William M. Gentry and David M. Schizer, "Frictions and
Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded
Exchangeable Securities." National Tax Journal 56, No. 1, Part 2
(March . . .
Royalties for intracompany sales of fancy trademarked
cheese.
INTRODUCTION
During the 1980s, multinational enterprises (MNEs) around the globe
appeared to be using marketing intangibles (trade names and trademarks)
to avoid taxes. Specifically, affiliates . . .
The Great Tax Wars.(Book Review)
By STEVEN R. WEISMAN. New York: Simon & Schuster, 2002 Pp. 419.
Taxes have always been near and dear to the heart of American
politics. The Great Tax Wars focuses on tax politics of the period . . .
Measuring the performance of Chile's tax
administration.
INTRODUCTION
The aim of this paper is to measure the performance of Chile's
Internal Revenue Service (SII) in the 1990s. (1) Although its director
is a presidential appointee, the service itself . . .
Possibility, impossibility, and history in the origins of the
marriage tax.
INTRODUCTION
A tax system contains a marriage tax if it is possible for a
married couple to owe more in tax than their total liability would be as
two unmarried individuals. It has been a basic . . .
The effect of nonprofits' taxable activities on the supply
of private donations.
INTRODUCTION
Nonprofit organizations constitute over 10 percent of the Unites
States Gross Domestic Product and supply a significant portion of social
services (Meckstroth and Arnsberger, 1998). . . .
Piling on problems: how federal policies affect state fiscal
conditions.
INTRODUCTION
Most states and many local governments are struggling through a
deep and prolonged fiscal crisis, during which revenues are declining or
growing only slowly. There are several causes . . .
Economic effects of sustained budget deficits.
INTRODUCTION
The effect of fiscal policy on the economy is a controversial and
long-standing issue. It is at the heart of the policy debate surrounding
the sharp increases in official federal . . .
The contribution of administrative and experimental data to
education policy research.(Forum: Innovations in Education Policy an
INTRODUCTION
The last decade has seen a surge in empirical research by
economists addressing the impact of school reform policies. This wave of
research dates back to Card and Krueger (1992) and . . .
Observed relationships between economic and technical receipts
revisions in federal budget projections.
INTRODUCTION
Budget and tax analysts are familiar with the regular process of
publication of revised budget projections on the part of the Office of
Management and Budget (OMB) and the . . .
Mutual fund capital gain distributions and the Tax Reform Act of
1997.
INTRODUCTION
Over the last few years, there has been a growing popular interest
in tax-managed mutual funds. Managers of these funds explicitly consider
the tax consequences of portfolio . . .
Hedging employee stock options, corporate taxes, and
debt.
INTRODUCTION
Employee stock option grants grew dramatically in the late 1990s.
Firms not only increased option grants to top executives, but expanded
them to many employees below the very senior . . .
Issues in analyzing the macroeconomic effects of tax
policy.
INTRODUCTION
This paper provides a description of issues that are important in
determining the macroeconomic effects of tax policy changes. The
theoretical issues in modeling the effects of tax . . .
What can be (and what has been) learned from general equilibrium
simulation models of school finance?(Forum: Innovations in Educ
INTRODUCTION
An analysis of the choices parents make regarding their
children's education is more complex and challenging than the
analyses of many other kinds of choices economists typically . . .
Cost-benefit analysis and the distributional consequences of
government projects.
INTRODUCTION
The systematic listing of and comparison between the costs and
benefits associated with any policy measure is a fundamental tool of the
decision making process developed by . . .
How prevalent is tax arbitrage? Evidence from the market for
municipal bonds.
INTRODUCTION
Tax arbitrage plays a central role in the literatures on capital
structure, tax capitalization, and implicit taxes. Though it is common
to assume that market participants will take . . .
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