The Bush tax cut and national saving.(Economic Growth and Tax
Relief Reconciliation Act)
INTRODUCTION
Following through on pledges made during his election campaign,
President Bush proposed and Congress passed for his signature a
substantial tax cut in 2001, forever linked to the . . .
Unfinished business of the 1986 Tax Reform Act: an effective tax
rate analysis of current issues in the taxation of capital
inco
INTRODUCTION
While intended to improve the overall taxation of capital income,
the capital income tax provisions of the 1986 Tax Reform Act had a
theoretically ambiguous effect on economic . . .
Who pays and who benefits? Examining the distributional
consequences of the Georgia Lottery for Education.
INTRODUCTION
While state-sponsored lotteries have been a part of the U.S. public
finance landscape since the nation's birth (Clotfelter and Cook,
1989), perhaps few lotteries have enjoyed the . . .
Marginal tax rate cuts and the public tax debate.
INTRODUCTION
In the spring of 2001, President Bush proposed a tax bill that had
the primary objective of reducing marginal income tax rates. In May, a
bill that essentially followed the outlines . . .
Telecommunications tax design: the role of a preexisting labor
tax distortion.
In the aftermath of telecommunications deregulation state and local
tax authorities are under increasing pressure to move to more uniform
taxation of telecommunications. If recent history is . . .
Taxes and organizational form: the case of REIT spin-offs.(real
estate investment trusts)
INTRODUCTION
Publicly traded corporations hold a significant amount of real
estate. Compustat data indicate that publicly traded corporations hold
approximately $5 trillion of property, plant and . . .
Policy Issues for Taxing Times: Thursday, May 30, 2002. (Program
*).
1:00-2:30 PM
TAX POLICY AND THE MACROECONOMY
Diane Lim Rogers, Joint Economic Committee,
Democratic Staff, Moderator
COUNTERCYCLICAL FISCAL POLICY WITH
FORWARD-LOOKING FINANCIAL MARKETS
W. Douglas . . .
Do state economic development incentives create jobs? An analysis
of state employment tax credits.
INTRODUCTION
Employment tax credits have become one of the primary tools of
state economic development policy, with just over one-half of the states
in the U.S. offering this form of tax . . .
Integration of the U.S. Corporate and Individual Income Taxes:
The Treasury Department and American Law Institute Reports.
By MICHAEL GRAETZ and ALVIN WARREN. Arlington, VA: Tax Analysts,
1998, Pp. 827.
As is well-known, the United States is one of the few
industrialized countries that maintains a "classical" . . .
Complexity and compliance: an empirical investigation.
Michael Graetz (1997), along with other tax policy experts, has
suggested that simplifying the tax system may be the most effective
route to increase taxpayer compliance. Many studies have . . .
Short-run effects of fiscal policy with forward--looking
financial markets.
INTRODUCTION
Traditional analyses of fiscal policy imply that raising government
spending or reducing taxes stimulates economic activity in the short
run. However, an alternative view developed . . .
Should financial services be taxed under a consumption tax?
Probably.
INTRODUCTION
In a recent paper, Grubert and Mackie (2000) concluded that
financial services to consumers should be exempted from a broad-based
consumption tax, even if the services are paid for . . .
Distributional effects of carbon allowance trading: how
government decisions determine winners and losers.
INTRODUCTION
A recently released draft of a study by the United Nation's
Intergovernmental Panel on Climate Change predicts that the earth's
surface temperature will rise 2.5 to 10.4 degrees . . .
The Economic Growth and Tax Relief Reconciliation Act of 2001:
overview and assessment of effects on taxpayers.
INTRODUCTION
During the 2000 presidential campaign, then--Governor George W.
Bush promised that, if elected, he would cut marginal tax rates, reduce
marriage penalties, expand the child tax . . .
EITC and marriage.(Earned Income Tax Credit)
"[T]he federal government, through the EITC, says, `If you get
married, it'll cost you. And it'll cost you big
time.'"
"Thanks to Washington, marriage is disappearing" Houston
Chronicle (Nov 9, . . .
Expectations and expatriations: tracing the causes and
consequences of corporate inversions.(economic factors associated with
co
INTRODUCTION
There is considerable confusion over the attributes necessary for a
corporation located in the United States to be considered an
"American" company, particularly insofar as . . .
Corporate taxation, capital formation, and the substitution
elasticity between labor and capital.
INTRODUCTION
When discussing economic policy issues with President Harry Truman,
Dr. Edwin Nourse (the first chairman of the U.S. Council of Economic
Advisers) remarked "On the one hand ... but . . .
Strategic apportionment of the state corporate income tax; an
applied general equilibrium analysis.
INTRODUCTION
The U.S. uses a formulary method to apportion the taxable income of
multistate corporations, with the allocation of income to each state
based on the relative distribution of the . . .
An economic evaluation of the Economic Growth and Tax Relief
Reconciliation Act of 2001.
INTRODUCTION
On June 7, 2001, President George W. Bush signed the Economic
Growth and Tax Relief Reconciliation Act (EGTRRA, PL 107-16). The
largest tax cut in 20 years, EGTRRA reduces income tax . . .
Alcohol taxes and beverage prices.
The relationship between alcohol taxes and retail prices is of
interest for several reasons. First, the response of retail beverage
prices to changes in alcohol taxes is one example of tax . . .
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