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Kaplow, Louis - 2006

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

Persistent link: https://www.econbiz.de/10012466608

Empirical foundations of household taxation

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

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

Taxation of exchanges and distributions pursuant to antitrust decrees : hearings before the Committee on Ways and Means, House of Representatives, Eighty-sixth Congress, first sess...

United States / Congress / House / Committee on Ways … - 1959

Persistent link: https://www.econbiz.de/10002346523

The Revenue act of 1971 : Report with dissenting views <to accompany H.R. 10947, to provide a job development investment credit, to reduce individual income taxes, to reduce certai...

United States / Congress / House / Committee on Ways … - 1971

Persistent link: https://www.econbiz.de/10001413970

Tax Policy Design with Low Interest Rates

Auerbach, Alan J.; Gale, William G. - National Bureau of Economic Research - 2021

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

Persistent link: https://www.econbiz.de/10012660030

Income and Payroll Tax Policy and Labor Supply

Hausman, Jerry A. - 1980

This paper considers both theoretical quest ions and empirical measures of the effects of various policies of income and payroll taxation on labor supply. It emphasizes deadweight loss as the correct criterion of taxation evaluation, rather than merely output effects. Distributional issues are...

Persistent link: https://www.econbiz.de/10012478515

Understanding Tax Policy : How Do People Reason?

Stantcheva, Stefanie - 2020

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 …

Persistent link: https://www.econbiz.de/10012481247

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

Research in Accounting for Income Taxes

Graham, John - 2010

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

Persistent link: https://www.econbiz.de/10012462987

Taxation of Human Capital and Wage Inequality : A Cross-Country Analysis

Guvenen, Fatih - 2009

Wage inequality has been significantly higher in the United States than in continental European countries (CEU) since the 1970s. Moreover, this inequality gap has further widened during this period as the US has experienced a large increase in wage inequality, whereas the CEU has seen only...

Persistent link: https://www.econbiz.de/10012463123