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The Importance of Group Coverage : How Tax Policy Shaped U.S. Health Insurance

Thomasson, Melissa A. - 2000

In 1954, the Internal Revenue Service stipulated that employer contributions to the health insurance plans of their employees were to be excluded from employee taxable income. Today, the tax subsidy is major feature of the U.S. health care market. This paper examines the initial effects of the...

Persistent link: https://www.econbiz.de/10012471232

How Do Business Owners Respond to a Tax Cut? Examining the 199A Deduction for Pass-through Firms

Goodman, Lucas; Lim, Katherine; Sacerdote, Bruce; … - National Bureau of Economic Research - 2021

We consider the short-run responses of businesses and their owners to the introduction of Section 199A, a deduction implemented in 2018 that reduced the effective tax rate on pass-through business income. We study the deduction using several datasets derived from de-identified tax records of...

Persistent link: https://www.econbiz.de/10012510558

Expected Future Tax Policy and Tax-Exempt Bond Yields

Poterba, James M. - 1984

This paper tests several competing models of municipal bond market equilibrium. It analyzes the influence of changes in both personal and corporate tax reforms on the yield spread between taxable and tax-exempt interest rates. The findings suggest that changes in personal income tax rates have...

Persistent link: https://www.econbiz.de/10012477619

Alternative Tax Rules and Personal Savings Incentives : Microeconomic Data and Behavioral Simulations

Feldstein, Martin - 1981

This study examines the potential effects on personal savings of alternative types of tax rules. The analysis makes use of two extensive samples of information on individual savings and financial income: the 1972 Consumer Expenditure Survey and a stratified random sample of 26,000 individual tax...

Persistent link: https://www.econbiz.de/10012478440

Tax Policy for Innovation

Hall, Bronwyn H. - 2019

studied incentives: R&D tax credits and super deductions, and IP boxes (reduced corporate taxes in income from patents and …

Persistent link: https://www.econbiz.de/10012479723

Financing Entrepreneurship through the Tax Code : Angel Investor Tax Credits

Howell, Sabrina T. - 2019

A central issue in public finance is the tradeoff between maintaining tax revenues and using the tax code to incentivize particular economic activities. One important dimension of this tradeoff is whether incentive policies are used in practice as policymakers intend. This paper examines one...

Persistent link: https://www.econbiz.de/10012480429

Taxation and Innovation : What Do We Know?

Akcigit, Ufuk - 2020

Tax policies are a wide array of tools, commonly used by governments to influence the economy. In this paper, we review the many margins through which tax policies can affect innovation, the main driver of economic growth in the long-run. These margins include the impact of tax policy on i) the...

Persistent link: https://www.econbiz.de/10012481692

Does the US Tax Code Favor Automation?

Acemoglu, Daron - 2020

restore the optimal level of automation. If moving to optimal taxes is infeasible, more modest reforms can still increase … workers, reducing employment below its socially optimal level. We additionally show that reducing labor taxes or combining … lower capital taxes with automation taxes can increase employment much more than the uniform reductions in capital taxes …

Persistent link: https://www.econbiz.de/10012482009

Inertia and Overwithholding : Explaining the Prevalence of Income Tax Refunds

Jones, Damon - 2010

Over three-quarters of US taxpayers receive income tax refunds, indicating tax prepayments above the level of tax liability. This amounts to a zero interest loan to the government. Previous studies have suggested two main explanations for this behavior: precautionary behavior in light of tax...

Persistent link: https://www.econbiz.de/10012462689

Large Changes in Fiscal Policy : Taxes Versus Spending

Alesina, Alberto F. - 2009

We examine the evidence on episodes of large stances in fiscal policy, both in cases of fiscal stimuli and in that of fiscal adjustments in OECD countries from 1970 to 2007. Fiscal stimuli based upon tax cuts are more likely to increase growth than those based upon spending increases. As for...

Persistent link: https://www.econbiz.de/10012463211