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Government does lots of redistribution along with expenditures for defense, education, etc. Government imposes income taxes to finance these activities. Income taxation can be done to raise revenue in a simple transparent way. Here's a suggested scheme
Persistent link: https://www.econbiz.de/10012848928
Empirical evidence suggests that charitable contributions to public goods may be driven not only by the familiar warm-glow of giving motive but also as a means for businesses to signal high product quality. Building on this finding, we present an analytical framework that characterizes the...
Persistent link: https://www.econbiz.de/10012979588
As a public policy goal, moderation of financial instability has gained some prominence in the face of the current credit contraction. Not surprisingly perhaps, the role of tax policy in exacerbating instances of financial instability has begun to receive some attention in the tax-policy...
Persistent link: https://www.econbiz.de/10013150674
It comes as no surprise to any observant person in this country that there is a wide disparity in our federal income tax treatment of persons who have differing incomes and financial resources. But while much has been written on tax law complexity and inefficiency, little or nothing has been...
Persistent link: https://www.econbiz.de/10014223715
This paper investigates the effects of the Low Income Housing Tax Credit (LIHTC) on residents of buildings qualifying for the credit. Specifically, it analyzes whether individuals who grow up in LIHTC housing are more likely to enroll in post-secondary education programs and have higher earnings...
Persistent link: https://www.econbiz.de/10012161386
[Note: For a revised and expanded version of this paper, please see Hidden Foreign Aid, http://papers.ssrn.com/abstract=1044041]Whether the U.S. government should be allowed to claim credit for the private philanthropy of its citizens is a hot topic in today's foreign aid debate. Overlooked in...
Persistent link: https://www.econbiz.de/10012773699
Governments often deliver social welfare benefits through ldquo;tax expenditures,rdquo; provisions of the tax code (such as home mortgage deductions) designed to serve social policy objectives. This Article considers the criteria for granting tax expenditures to individuals who work abroad....
Persistent link: https://www.econbiz.de/10012753188
Empirical evidence suggests that charitable contributions to public goods by businesses may be driven not only by the familiar warm-glow of giving motive but also as a means for businesses to signal high product quality. Building on this finding, we present an analytical framework that...
Persistent link: https://www.econbiz.de/10012861436
Because policymakers may consider the state of the economy when setting taxes, endogeneity bias can arise in regression models that estimate relationships between economic variables and taxes. This paper quantifies the policy endogeneity bias and estimates the impact of R&D tax incentives on R&D...
Persistent link: https://www.econbiz.de/10013031608
U.S.-based multinational corporations are calling for a tax holiday that would allow them to repatriate their foreign earnings at little tax cost. With over $1 trillion in earnings trapped offshore and untaxed by the U.S., these corporations characterize the proposed repatriation holiday as a...
Persistent link: https://www.econbiz.de/10013107362