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Taxation
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
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The value-added tax reform puzzle
Cai, Jing - 2011
"We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10011395531
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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
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Making Single Mothers Work : Recent Tax and Welfare Policy and its Effects
Meyer, Bruce D. - 2000
. We document the changes in federal and state income taxes, AFDC and Food Stamp benefits, Medicaid, training and child …
Persistent link: https://www.econbiz.de/10012471285
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An Empirical Characterization of the Dynamic Effects of Changes in Government Spending and Taxes on Output
Blanchard, Olivier - 1999
This paper characterizes the dynamic effects of shocks in government spending and taxes on economic activity in the … the automatic response of taxes and spending to activity, and, by implication, to infer fiscal shocks. The results … negative effect. The multipliers for both spending and tax shocks are typically small. Turning to the effects of taxes and …
Persistent link: https://www.econbiz.de/10012471521
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Tax Policy and Consumer Spending : Evidence from Japanese Fiscal Experiments
Watanabe, Katsunori - 1999
This paper studies the extent to which the impact of tax policy on consumer spending differs between temporary and permanent, as well as anticipated and unanticipated tax changes. To discriminate between them, we use institutional information such as legal distinction between temporary and...
Persistent link: https://www.econbiz.de/10012471538
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Tax Structure and Government Behavior : Implications for Tax Policy
Gordon, Roger H. - 1999
desirable directions, but it also makes Pigovian taxes on negative externalities less effective …
Persistent link: https://www.econbiz.de/10012471546
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Taxation and Saving
Bernheim, B. Douglas - 1999
In this survey, I summarize and evaluate the extant literature concerning taxation and personal saving. I describe the theoretical models that economists have used to depict saving decisions, and I explore the positive and normative implications of these models. The central positive question is...
Persistent link: https://www.econbiz.de/10012471740
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The Usual Excess-Burden Approximation Usually Doesn't Come Close
Goulder, Lawrence H. - 1999
from taxes on intermediate inputs or consumer goods, and derives a practical alternative to this formula. We use an … analytically tractable general equilibrium model to reveal how interactions with pre-existing taxes in other markets critically … affect the excess burden of new taxes on intermediate inputs or consumer goods. The usual excess-burden formula ignores these …
Persistent link: https://www.econbiz.de/10012471766
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Transfer Motives and Tax Policy
Kaplow, Louis - 1999
This paper considers the optimal tax treatment of voluntary transfers to individuals in a" framework that integrates redistributive income taxation and estate and gift taxation. Under this" formulation, redistributive considerations become secondary. The optimal tax treatment of" transfers...
Persistent link: https://www.econbiz.de/10012471814