Evidence on subsequent filing from the state of Michigan's
income tax amnesty.
INTRODUCTION
Since the mid-1980s, the District of Columbia and 35 states in the
United States have conducted tax amnesties (U.S. Congress, 1998).
Taxpayers who participate in these programs . . .
Charitable giving in transition economies: evidence from
Russia.
Philanthropy has received substantial treatment in the economics
literature over the past 25 years. To date, more than 60 empirical
articles have been published on the price and income determinants . . .
Pre-retirement lump-sum pension distributions and retirement
income security: evidence from the health and retirement study.
An important issue in the design of pension systems is the extent
to which workers have access to pension assets upon job change. The
federal tax code discourages such cash settlements before . . .
Nature or nurture: why do 401(k) participants save differently
than other workers?
INTRODUCTION
Although a large literature has examined whether the 401(k) program
affects the amount of money that workers save, fewer authors have
examined whether the program affects how and why . . .
State corporate tax revenue trends: causes and possible
solutions.
INTRODUCTION
States' ability to collect taxes on business, and particularly
on interstate business activity, appears to be diminishing. This should
not be a surprising outcome since economists . . .
State and local government choices in fiscal
redistribution.
INTRODUCTION
A well-traveled normative principle of fiscal federalism is that
state and local governments should not pursue income redistribution as a
budgetary objective. The conventional theory . . .
Popular substitution effects: excess burden estimates for general
sales taxes.
Commodity exemptions for general sales taxes in the United States
are very popular. Since an exemption moves consumer purchases toward the
exempt item and away from taxed items--introducing . . .
Does the median voter consume too much water? Analyzing the
redistributive role of residential water bills. (California)
According to allocative efficiency criteria, water in the American
West is often underpriced in urban sales. While the costs of subsidies
for water provided by large federal projects (typically to . . .
Federal tax policy, employer matching, and 401(k) saving:
evidence from HRS W-2 records.(effect of tax policy on saving
behavior
INTRODUCTION
The ability of the federal government to stimulate retirement
saving through tax policy is a central economic policy issue and often a
point of contentious debate in the literature. . . .
Choice complexity in tax benefits for higher education.
INTRODUCTION
Complaints about tax complexity suggest that the tax code is not
like a store that is better because it has more choices. The many
education "products" on the tax-benefit shelves . . .
Does the median voter consume too much water? Analyzing the
redistributive role of residential water bills. (California)
INTRODUCTION
Some of the most important natural resource management questions
facing the United States today involve water-use in the arid western
states. Over the last 65 years, growing urban . . .
State and local government choices in fiscal
redistribution.
While it is widely held that state and local governments should not
pursue income redistribution as a budgetary objective, state and local
governments do engage in budget policies that have an . . .
Note from the editors.
The papers in this issue's forum present recent applied
research on environmental federalism. We are extremely grateful to
Hilary Sigman who organized the forum and assisted Rosanne Altshuler . . .
The individual AMT: problems and potential solutions.(alternative
minimum tax )
INTRODUCTION
In January 1969, Treasury Secretary Joseph W. Barr reported to
Congress that 155 individual taxpayers with incomes above $200,000 paid
no federal income tax on their 1967 tax . . .
Are state and local revenue systems becoming obsolete?
INTRODUCTION
In recent months, we public finance types have become used to
nearly universal reports of sharply declining state revenues. Although
cyclical factors are mostly responsible, many tax . . .
Pre-retirement lump-sum pension distributions and retirement
income security: evidence from the health and retirement study.
INTRODUCTION
An important issue in the design of pension systems is the extent
to which workers have access to pension assets upon job change. The
federal tax code discourages such cash . . .
Evidence on subsequent filing from the state of Michigan's
income tax amnesty.
This study provides empirical evidence on the subsequent filing
rate by participants in the 1986 Michigan income tax amnesty. Although
35 states and the District of Columbia have conducted tax . . .
Federal terrorism risk insurance.
INTRODUCTION
For commercial property/casualty insurers, the terrorist attacks of
September 11 represented a loss of a magnitude, now estimated at
approximately $40 billion, which was both . . .
Complexity in retirement savings policy.
INTRODUCTION
The U.S. retirement system is often described as a three-legged
stool in which the legs represent Social Security, employer pensions,
and individual savings. This metaphor can be . . .
The effects of temporary partial expensing on investment
incentives in the United States.
INTRODUCTION
On March 9th, President Bush signed the Job Creation and Worker
Assistance Act of 2002. The Act included a temporary increase in
depreciation allowances for business spending on . . .
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