Are property tax limitations more binding over time?
INTRODUCTION
In July 1991, Illinois enacted a limit on the growth rate of
property tax revenues for some, but not all, local jurisdictions in the
Chicago metropolitan area. The "tax cap," as it . . .
Participation and compliance with the earned income tax
credit.
INTRODUCTION
As the nation's largest cash transfer program for low and
moderate income families, the U.S. Earned Income Tax Credit (EITC)
delivers over $38 billion annually to nearly 22 million . . .
The estate tax and charitable bequests: elasticity estimates
using probate records.
INTRODUCTION
The federal estate tax allows a deduction for every dollar
bequeathed to charitable organizations. By effectively lowering the
relative price of charitable bequests, the deduction . . .
How should a subnational corporate income tax on multistate
businesses be structured?(Forum: state corporate income taxes)
INTRODUCTION
Declining corporate income taxes as a share of total state tax
revenues since the late 1980s, combined with a perception on the part of
some that tax planning is growing rapidly and . . .
The disappearing state corporate income tax.(Forum: state
corporate income taxes)
INTRODUCTION
The corporate income tax has been an important source of federal
tax revenue since it was created in 1909, but has been less important to
states and even less important to local . . .
On the determinants of subnational tax progressivity in the
U.S.
Differences across states in tax progressivity are substantial and
have important effects on the equity of state and local finance. This
paper presents an empirical model to explain these . . .
A new approach to taxing financial intermediation services under
a value-added tax.(European Union)
Integrating the financial sector into the invoice-credit mechanism
of a value-added tax (VAT) is the remaining major outstanding issue in
VAT design. The crux of the problem is that many financial . . .
Multiple modes of tax evasion: theory and evidence.
Many theoretical and empirical studies examine the determinants of
tax compliance; however, these models typically assume a single mode of
tax evasion, such as underreporting income. In reality, . . .
Retirement effects of proposals by the president's
Commission to Strengthen Social Security.
The President's Commission to Strengthen Social Security has
proposed a number of changes in Social Security, each of them
introducing personal accounts funded from a portion of payroll . . .
The Supplemental Security Income program and incentives to claim
social security retirement early.
Participants of one government program often participate in others
as well. The collective impact of program rules can differ from the
intended impact of any one program when their design is . . .
Valuing assets in retirement saving accounts.
INTRODUCTION
The rising importance of assets in tax-deferred accounts has
changed the way U.S. households prepare for retirement. Assets in
Individual Retirement Accounts and 401(k) plans, which . . .
Top wealth shares in the United States, 1916-2000: evidence from
estate tax returns.
INTRODUCTION
The pattern of wealth and income inequality during the process of
development of modern economies has attracted enormous attention since
Kuznets (1955) formulated his famous inverted . . .
Estate and gift tax incentives and inter vivos giving.
INTRODUCTION
Policy makers and the American public have strongly supported
elimination of the estate and gift taxes, or "death taxes" as
they have been termed by some. A recent CBS News/New York . . .
The alternative minimum tax and effective marginal tax
rates.
INTRODUCTION
The Alternative Minimum Tax (AMT) is a provision of the U.S. income
tax code that traces its history to the Tax Reform Act of 1969. That tax
legislation included a minimum tax, which . . .
Employee stock purchase plans.
INTRODUCTION
There has been great interest recently in the use of stock-based
compensation in American companies. Although there is an older
literature on employee stock ownership plans (ESOPs) . . .
Who benefits from the education saving incentives? Income,
educational expectations and the value of the 529 and
Coverdell.(Cove
INTRODUCTION
In the past few years, a new breed of tax-advantaged savings
vehicle has emerged. The federal Coverdell Education Savings Account
(ESA) allows annual, after-tax deposits of up to . . .
Introduction.
The United States' personal saving rate as measured in the
national income and product accounts has declined for nearly two
decades, and it is currently near historic lows. During the same . . .
Note from the editor.
The National Tax Association is pleased to publish this
supplemental special issue of the National Tax Journal. The six papers
in this special issue are revised versions of papers presented at . . .
Richard Musgrave Prize: for outstanding paper published in the
National Tax Journal.
Since 1999 the Richard Musgrave Prize has been presented each year
to the author or authors of the most outstanding paper published in the
National Tax Journal. With this award, the National Tax . . .
Taxation in a Global Economy.(Book Review)
Taxation in a Global Economy. By ANDREAS HAUFLER. Cambridge, MA:
Cambridge University Press, 2001, pp. 340.
This book discusses tax competition between countries, a topic of
considerable . . .
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