This paper evaluates a novel form of fiscal stimulus: a temporary cut in the rate of Value Added Tax (VAT). In December … bring forward their purchases and we find a significant fall in sales after the VAT cut ended. Thus an indirect tax cut …

We study the persistent effects of temporary changes in U.S. federal corporate and personal income tax rates using a … narrative identification approach. A corporate income tax cut leads to a sustained increase in GDP and productivity, with peak … employment are much less affected. In contrast, personal income tax cuts trigger a short-lived boost to GDP, productivity and …

directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is … ad hoc, treating it as a subject unto itself. This article advances a different approach: integrating the tax treatment … of charitable giving into the optimal income tax framework that has been developed over the past half century. The …

We estimate the extensive and intensive margin labor supply response to the monthly Child Tax Credit disbursed in 2021 …

have gained traction in recent years. We examine the impact of the Earned Income Tax Credit on the labor force outcomes of …

The largest tax-based social welfare programs in the US limit their benefits to taxpayers with labor market income … tax benefits on work -- the parameter at the center of recent debates about the labor supply consequences of reforming … results suggest expanding tax benefits for low-income children need not meaningfully reduce labor force participation …

-lasting effects on that child's outcomes. We take advantage of the January 1 birthdate cutoff for U.S. child-related tax benefits … of income. Using the universe of administrative federal tax data in selected years, we show that this transfer in infancy … increases in federal income tax revenue …

-revenue generated by state and local governments. This represents a tax increase of $1,385 per household per year, around half of which … the tax base …