Public ignorance and estate tax repeal: the effect of partisan
differences and survey incentives.
INTRODUCTION
In 2001, Congress passed and President Bush signed several tax cut
bills. One target of this legislation was the federal estate tax. Prior
to passage of the 2001 bills, the tax . . .
A tale of two tax cuts, a wage squeeze, and a tax credit.
INTRODUCTION
The past five years have seen a series of major federal tax cuts
instigated and implemented by President Bush and Republican majorities
in Congress. The cumulative effect of these . . .
Special NTA September Conference.
Five Key Perspectives You Can Learn from Other Professions and
Disciplines about Tax Policy
Holiday Inn Capitol, Washington, DC September 29, 2006
One of the strengths of the NTAis its . . .
Company Tax Reform in the European Union: Guidance from the
United States and Canada on Implementing Formulary Apportionment in
Company Tax Reform in the European Union: Guidance from the United
States and Canada on Implementing Formulary Apportionment in the EU. By
JOANN MARTENS-WEINER. New York: Springer, 2006, pp. 122. . . .
Fiscal Decentralization and the Challenge of Hard Budget
Constraints.(Book review)
Fiscal Decentralization and the Challenge of Hard Budget
Constraints. Edited by JONATHAN A. RODDEN, GUNNAR S. ESKELAND, and
JENNIE LITVACK. Cambridge, MA: The MIT Press, 2003, pp. 476.
The . . .
Opportunities for low-income students at top colleges and
universities: policy initiatives and the distribution of
students.
INTRODUCTION
There is no question that students from the most economically
disadvantaged families are underrepresented at the nation's most
highly ranked and resource-intensive colleges and . . .
The cost of complexity in federal student aid: lessons from
optimal tax theory and behavioral economics.
INTRODUCTION
The complexity of the federal tax code has been the focus of reform
efforts for decades and has received considerable attention in the
economic literature. The federal system for . . .
The public role in higher education.
INTRODUCTION
What should be the public role in higher education? Asked by an
American economist in 2005 (say, an editor of the National Tax Journal),
the question carries a skeptical connotation, . . .
International tax avoidance and U.S. international trade.
INTRODUCTION
This paper undertakes an empirical investigation of the effects of
international taxation on U.S. international trade flows. First, it
outlines the theoretical reasons one would . . .
The behavioral response of wealth accumulation to estate
taxation: time series evidence.
INTRODUCTION
Taxes on capital, by reducing rates of return, may influence saving
decisions. As with income taxes that apply to capital gains, interest,
and dividends, estate and inheritance taxes . . .
The compliance costs of maintaining tax exempt status.
INTRODUCTION
"I believe that reporting to the public is a good thing;
accountability is important."
"It stinks--we could donate a lot more to the community
without it."
"Can't you make it . . .
The implicit tax on work at older ages.
INTRODUCTION
One way of relieving the economic pressures created by an aging
population would be to encourage workers to delay retirement. As society
grows older, there is increasing concern . . .
Comparing the impacts of social security benefit reductions on
the income distribution of the elderly.
INTRODUCTION
Social Security in the United States is projected to remain solvent
only until 2041, according to the intermediate assumptions of the U.S.
Social Security Administration Board of . . .
Michigan at the Millennium: A Benchmark and Analysis of Its
Fiscal and Economic Structure.(Book Review)
Michigan at the Millennium: A Benchmark and Analysis of Its Fiscal
and Economic Structure. Edited by CHARLES L. BALLARD, PAUL N. COURANT,
DOUGLAS C. DRAKE, RONALD C. FISHER, and ELISABETH R. . . .
Casino taxation in the United States.
INTRODUCTION
Casino gambling is a fast-growing industry around the world,
leading many governments to believe that casinos are important potential
sources of public revenue. The American Gaming . . .
The economic winners and losers of legalized gambling.
INTRODUCTION
In the past three decades, legalized gambling in the United States
has grown from a limited activity to one that is extremely commonplace.
Gambling in some form is now legal in every . . .
Reply to Grubert.(response to article by Harry Grubert in this
issue, p. 263)
The increasingly global nature of American business activity
implies that the future of the U.S. corporate income tax hinges on its
complicated international tax provisions. Current U.S. provisions . . .
Comment on Desai and Hines, "old rules and new realities:
corporate tax policy in a global setting".(response to Mihir A.
Desai
INTRODUCTION
In the December 2004 issue of the National Tax Journal, Desai and
Hines claim that the current U.S. tax burden on foreign income is in the
neighborhood of $50 billion a year." This . . .
Assessing the distributive impact of a revenue - neutral shift
from a uniform property tax to a two-rate property tax with a uni
INTRODUCTION
The United States has a long history of depending upon property
taxation to help pay for local government services, and that fiscal
tradition continues to this day. During 2000-01, . . .
Net marginal social security tax rates over the life
cycle.
INTRODUCTION
In an exhaustive and influential study, Feldstein and Samwick
(1992) document a substantial variation in net marginal social security
tax rates across age, sex, dependency status, . . .
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