Financing new school construction and modernization: evidence
from Cafifornia.
INTRODUCTION
Recently, there has been a resurgence of interest in the way state
and local governments finance new school construction and modernization.
This renewed interest reflects two general . . .
First, do no harm: designing tax incentives for health
insurance.
INTRODUCTION
As part of his 2001 Budget, President Bush proposed a refundable
tax credit in an effort to help the nearly 18 percent of non-elderly
Americans who lack health insurance coverage. . . .
Luxury Fever: Why Money Fails to Satisfy in an Era of
Excess.
Luxury Fever. By ROBERT H. FRANK. Princeton, NJ: Princeton
University Press, 1999, Pp. 326.
Cultural anthropologists have supposedly concluded beyond doubt
that Jesus Christ was Jewish because of . . .
The confusing world of educational accountability.
INTRODUCTION
Accountability has been a watchword in education for decades--for
who could be against it? It has not been a reality, however, because
accountability is threatening to many and . . .
Competition and the cost of capital revisited: special
authorities and underwriters in the market for tax-exempt hospital
bonds.
This paper explores the effects of two kinds of competition on the
cost of capital in the tax-exempt bond market: (1) competition among
underwriters and (2) competition among issuers (mostly . . .
Whither tax depreciation?
INTRODUCTION
In 1986, tax depreciation and other investment subsidies were
reformed with a view to bringing effective and statutory tax rates for
assets of different durabilities closer together, . . .
Tax reductions, tax changes, and the marriage penalty.
INTRODUCTION
One aspect of the federal personal income tax system that has been
widely regarded as unfair, by legislators from both sides of the aisle,
is the so-called "marriage penalty" or . . .
Bidding for Business: The Efficacy of Local Economic Development
Incentives in a Metropolitan Area.(Review)
Bidding for Business: The Efficacy of Local Economic Development
Incentives in a Metropolitan Area. By JOHN E. ANDERSON and ROBERT W.
WASSMER. Kalamazoo, MI: W.E. Upjohn Institute for Employment . . .
The tax assignment problem: ruminations on how theory and
practice depend on history.
INTRODUCTION
One of the most important questions of intergovernmental fiscal
relations is "who (which level of government) should tax
what?"(1) This is sometimes called the "tax . . .
School performance and housing values: using non-contiguous
district and incorporation boundaries to identify school
effects.(ca
An extensive body of research has established the importance of
both housing characteristics and location in the determination of the
market value of residential properties. More recent research . . .
Total corporate taxation: "hidden," above-the-line,
non-income taxes.
INTRODUCTION
The current U.S. tax system relies heavily on corporations not only
to pay income taxes, but also to pay and collect excise, payroll,
property, and sales taxes. Much of the focus of . . .
The 2001 tax legislation from a long-term perspective.
INTRODUCTION
Let me try to give a somewhat different, longer-term perspective on
the meaning of this tax cut. I want to address three issues. The first
is the size of the bill relative to others . . .
School-based educational accountability systems: the promise and
the pitfalls.
INTRODUCTION
Demands for more accountability and results-based incentive systems
in K-12 education come from many directions and currently dominate much
of the education policy discussion at both . . .
Using the EITC to help poor families: new evidence and a
comparison with the minimum wage.(Earned Income Tax Credit)
The United States has in recent years relied on three types of
policies to boost the incomes of poor families: the Earned Income Tax
Credit (EITC), the minimum wage, and welfare. Although welfare . . .
Integrating expenditure and tax decisions: the marginal cost of
funds and the marginal benefit of projects.(public finance)
In their classic textbook, Musgrave and Musgrave (1989) lament the
disconnection between the expenditure and tax sides of public finance.
One notable exception to this disconnection is the issue of . . .
Fiscal competition or harmonization? Some reflections.
INTRODUCTION
The issue of economic competition among governments is a
contentious one on both sides of the Atlantic. In the U.S., there is an
often-voiced concern that competition among state and . . .
Taxes and charitable giving.
INTRODUCTION
Incentives to donate to charity have existed in the tax code almost
as long as the income tax itself. The most well-known incentive reduces
the cost of charitable contributions by . . .
Will standards-based reforms improve the education of students of
color?
INTRODUCTION
Over the last decade almost every state government in the United
States has embraced standards-based reforms as a strategy to improve the
quality of public education. Although there . . .
Income responses to tax changes: evidence from the Norwegian tax
reform.
The behavioral effects of changes in marginal tax rates is a core
issue in public economics. The tax reforms of the last couple of decades
provide an opportunity to obtain information on behavioral . . .
Do local governments engage in strategic property-tax
competition?
Despite widespread theoretical interest in tax competition and
other types of fiscal interaction, the empirical literature in this area
is sparse. The pioneering study is by Case, Rosen, and Hines . . .
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