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Empirical foundations of household taxation

Feldstein, Martin S. (ed.); Poterba, James M. (contributor) - 1996

Persistent link: https://www.econbiz.de/10013480769

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

Capital Gains Tax Rules, Tax Loss Trading and Turn-of-the-Year Returns

Poterba, James M. - 1998

This paper investigates the effect of specific features of the U.S. capital gains tax on turn-of-the-year stock returns. It focuses on two tax changes. The first, enacted in 1969, reduced the fraction of long-term losses that were deductible from Adjusted Gross Income from 100 percent to 50...

Persistent link: https://www.econbiz.de/10012472195

Taxation and Housing : Old Questions, New Answers

Poterba, James M. - 1992

This paper sketches how the tax reforms of the 1980s affected the incentives and distortions associated with tax policy toward housing markets. There are three principal conclusions. (1) Reductions in marginal tax rates, particularly for high-income households, reduced the tax-induced distortion...

Persistent link: https://www.econbiz.de/10012475018

Taxation and Housing Markets : Preliminary Evidence on the Effects of Recent Tax Reforms

Poterba, James M. - 1990

The tax changes of the 1980s altered the incentives for housing consumption. Marginal tax rate reductions in both the Economic Recovery Tax Act (1981) and the Tax Reform Act (1986) reduced the attraction of homeownership, particularly at high income levels. The Tax Reform Act, by lowering...

Persistent link: https://www.econbiz.de/10012475767

Choosing Between an Estate Tax and a Basis Carryover Regime : Evidence from 2010

Gordon, Robert - 2016

Executors of estates for decedents in 2010 could choose between an estate tax regime and a basis carry-over regime. For most executors, this created a tradeoff between a current estate tax payment and a future capital gains tax liability for beneficiaries who inherited assets with...

Persistent link: https://www.econbiz.de/10012455958

Gasoline Taxes and Consumer Behavior

Li, Shanjun - 2012

Gasoline taxes can be employed to correct externalities from automobile use and to raise government revenue. Our … understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer … responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect gasoline consumption as …

Persistent link: https://www.econbiz.de/10012460768

Fuel Tax Incidence and Supply Conditions

Marion, Justin - 2011

The incidence of taxes on consumers and producers plays a central role in evaluating energy tax policy, yet the … state gasoline and diesel taxes to retail prices, and importantly we estimate the dependence of pass-through on factors … constrained, and the constraint is plausibly unrelated to shifts in demand, the pass-through rate of fuel taxes declines. We …

Persistent link: https://www.econbiz.de/10012461795

Policy Responses to Tax Competition : An Introduction

Agrawal, David R.; Poterba, James M.; Zidar, Owen M. - National Bureau of Economic Research - 2024

This paper catalogues policies that have been deployed by jurisdictions seeking to mitigate the effects of tax competition. There are many instruments in this policy arsenal, since the tax base associated with a particular tax instrument may be affected by multiple policy choices, including some...

Persistent link: https://www.econbiz.de/10014468289

Ideology, Incidence and the Political Economy of Fuel Taxes : Evidence from the California 2018 Proposition 6

Epstein, Lucas; Muehlegger, Erich - National Bureau of Economic Research - 2024

In 2018, California voters rejected Proposition 6, a ballot initiative that sought to repeal state gasoline taxes and … transportation and energy taxes than liberal areas, heterogeneity in the response to economic burdens has important implications for … the popular support for environmental taxes and the ongoing policy debate about how to finance future road infrastructure …

Persistent link: https://www.econbiz.de/10014528351