taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …

and income taxes; (b) make wealth taxes less efficient relative to capital income taxes, at given rates of tax; (c) reduce …

use to think about income and estate taxes. To that end, I run large-scale online surveys and experiments on … to taxes: efficiency effects, distributional implications, and fairness considerations. But they also elicit broader … concerns that could influence policy views, such as misperceptions, views of government, perceived spillovers from taxes, and …

This paper comprehensively reviews Accounting for Income Taxes (AFIT). The first half provides background and a primer …

This paper discusses how the effects of taxes on economic behavior are important for revenue estimation, for … calculating efficiency effects, and for understanding short-term macroeconomoic consequences. The primary focus is on taxes on … labor income but some attention is given to taxes on income from saving. Specific calculations illustrate the importance of …

different taxes at the general government level and defines aggregate measures of the corresponding tax bases. This method …