Note from the editors.
The papers in this issue's forum were initially prepared for
presentation at a conference on "State and Local Finances After the
Storm: Is Smooth Sailing Ahead?" at the Urban Institute . . .
The Crisis in Tax Administration.(Book review)
The Crisis in Tax Administration. Edited by HENRY J. AARON and JOEL
SLEMROD. Washington: Brookings Institution Press, 2004, pp. 402.
INTRODUCTION
This volume, which might have been subtitled . . .
Using laboratory experiments in public economics.
"Argument is conclusive ... but ... it does not remove doubt,
so that the mind may rest in the sure knowledge of the truth, unless it
finds it by the method of experiment. For if any man who never . . .
Methodological frontiers of public finance field
experiments.(Forum: Experiments in Public Economics)
INTRODUCTION
An economics graduate student starting her dissertation today would
do well to follow the example of Heather Ross and think big. After
working in 1965 and 1966 as an intern with the . . .
The effect of Sunday sales bans and excise taxes on drinking and
cross-border shopping for alcoholic beverages.
INTRODUCTION
Excessive consumption of alcohol has been associated with adverse
health effects, including cirrhosis of the liver, pancreatitis,
gastritis, and various cancers (Friedman and . . .
Interest rates, taxes and corporate financial policies.
INTRODUCTION
There has been a substantial literature examining both
theoretically and empirically the effects of the tax structure on
corporate use of debt vs. equity finance. According to the . . .
Maxing out: an analysis of local option sales tax rate
increases.
INTRODUCTION
New York City adopted the first local general sales tax in 1934
partly because of widespread dissatisfaction with real property taxes
following the depression. City and county . . .
Two approaches to determine public good provision under
distortionary taxation.
INTRODUCTION
The overall aim of the present paper is to discuss the role of tax
regimes and the optimality of tax policy for the assessment of public
projects, and to shed light on previous . . .
Unveiling hidden districts: assessing the adoption patterns of
Business Improvement Districts in California.(California)
INTRODUCTION
Anecdotal evidence (Chapman, 1998; Fay, 1989; Porter, 1989)
suggests that tax and expenditure limits adopted by states in the 1970s
have led to a proliferation of special assessment . . .
Note from the editor.
I am pleased to introduce our new Editor, George R. Zodrow of Rice
University. He replaces Rosanne Altshuler, who, although stepping down
as Editor, will continue to serve the NTJ as a member of . . .
Implementing a progressive consumption tax: advantages of
adopting the VAT credit-method system.(Forum: The Value-Added
Tax)
INTRODUCTION
One of the most basic questions in the perennial debate on
fundamental tax reform in the United States is whether the federal
government should tax income, consumption, or both. . . .
Is the VAT a money machine?
INTRODUCTION
"Some panelists were ... concerned that introducing a VAT
would lead to higher total tax collections over time and facilitate the
development of a larger federal government--in other . . .
Coordinating federal and provincial sales taxes: lessons from the
Canadian experience.
INTRODUCTION
Is it possible to coordinate a federal value-added tax (VAT) with
state retail sales taxes (RSTs)? Canada's experience over the last
15 years demonstrates that it is. Must . . .
VAT fraud and evasion: what do we know and what can be
done?
INTRODUCTION
The key claim made by advocates of the value-added tax (VAT) is
that it is a particularly effective way of raising tax revenue. Cnossen
(1990), for example, argues that "purely from . . .
Profit tax evasion under oligopoly with endogenous market
structure.
INTRODUCTION
A firm's decision to evade taxes may be separable from its
activity choice. This separability feature has important implications
since, for example, the neutrality of a profit tax is . . .
Systematic risk and the muni puzzle.
INTRODUCTION
The municipal bond market provides economists with unique
opportunities to study the effects of taxes on security prices. The
coupons received from most municipal bonds are exempt . . .
Do audits enhance compliance? An empirical assessment of VAT
enforcement.
INTRODUCTION
Tax administrations spend large amounts of their resources in
monitoring and controlling tax evasion. Is it worth it? What is the role
of institutional enforcement in enhancing . . .
Audit certainty, audit productivity, and taxpayer
compliance.
INTRODUCTION
Evasion is a pervasive problem in all tax systems. For example, the
tax gap in the United States individual income tax--or the amount of
income taxes not collected due to . . .
Labor supply effects of the earned income tax credit: evidence
from Wisconsin's supplemental benefit for families with three
chi
INTRODUCTION
The Earned Income Tax Credit (EITC) is the largest federal
means-tested antipoverty program in the United States. Federal EITC tax
expenditures in 1999 were $31 billion, almost as . . .
Beggar thy neighbor? Property taxation of vacation homes.
INTRODUCTION
According to the U.S. Census, as of 1999 there were approximately
3.6 million vacation homes in the United States. Vacation homes
constitute just over three percent of all housing . . .
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