Similar Search Results

The Indexation of Interest, Depreciation, and Capital Gains : A Model ofInvestment Incentives

Fullerton, Don - 1985

-occupied housing. It finds that the current system is characterized by effective tax rates that increase with inflation for some assets … and decrease with inflation for other assets. Overall rates fall with inflation, and the corporate tax is completely …-emerges, effective tax rates are considerably more uniform, and the interference of inflation is virtually eliminated …

Persistent link: https://www.econbiz.de/10012477425

Long Run Effects of Social Security Reform Proposals on Lifetime Progressivity

Coronado, Julia Lynn - 2000

This paper uses a lifetime framework to address questions about the progressivity of social security and proposed reforms. We use a large sample of diverse individuals from the PSID to calculate lifetime income, to classify individuals into income quintiles, and then to calculate the present...

Persistent link: https://www.econbiz.de/10012471207

The Effect of Public Insurance Expansions on Substance Use Disorder Treatment : Evidence from the Affordable Care Act

Maclean, Johanna Catherine - 2017

We examine Medicaid expansion under the Affordable Care Act (ACA) on substance use disorder (SUD) treatment utilization and financing. We couple administrative data on admissions to specialty SUD treatment and prescriptions for medications used to treat SUDs with a differences-in-differences...

Persistent link: https://www.econbiz.de/10012455339

The Impact of Increased Cost-sharing on Utilization of Low Value Services : Evidence from the State of Oregon

Gruber, Jonathan - 2016

In this study we examine the impact of a value-based insurance design (V-BID) program implemented between 2010 and 2013 at a large public employer in the state of Oregon. The program substantially increased cost-sharing, specifically copayments and coinsurance, for several healthcare services...

Persistent link: https://www.econbiz.de/10012455805

The General Equilibrium Incidence of Environmental Taxes

Fullerton, Don - 2005

We study the distributional effects of a pollution tax in general equilibrium, with general forms of substitution where pollution might be a relative complement or substitute for labor or for capital in production. We find closed form solutions for pollution, output prices, and factor prices....

Persistent link: https://www.econbiz.de/10012467372

The Lifecycle of the 47%

Fullerton, Don - 2016

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly concentrated. Nearly 68% owe no federal tax in at least one...

Persistent link: https://www.econbiz.de/10012456099

Uncertainty, Welfare Cost, and the 'Adaptability' of U.S. Corporate Taxes

Fullerton, Don - 1983

Alternative corporate tax systems differ in their ability to adapt to changes in the rate of inflation. Absent complete … indexing of depreciation allowances, a tax system may use the expected inflation rate to set accelerated depreciation … of the assumed inflation rate, however, so the welfare loss at the expected inflation rate may be quite different from …

Persistent link: https://www.econbiz.de/10012477858

Replacing the U.S. Income Tax with a Progressive Consumption Tax : A Sequenced General Equilibrium Approach

Fullerton, Don - 1982

This paper examines the welfare consequences of changing the current U.S. income tax system to a progressive consumption tax. We compute a sequence of single period equilibria in which savings decisions depend on the expected future return to capital. In the presence of existing income taxes,...

Persistent link: https://www.econbiz.de/10012478216

Intended and Unintended Effects of E-cigarette Taxes on Youth Tobacco Use

Abouk, Rahi; Courtemanche, Charles; Dave, Dhaval; Feng, Bo - National Bureau of Economic Research - 2021

Over the past decade, rising youth use of e-cigarettes and other electronic nicotine delivery systems (ENDS) has prompted aggressive regulation by state and local governments. Between 2010 and 2019, ten states and two large counties adopted ENDS taxes. Applying a continuous treatment...

Persistent link: https://www.econbiz.de/10012629436

What Determines Effectiveness of Renewable Energy Standards? General Equilibrium Analytical Model and Empirical Analysis

Fullerton, Don; Ta, Chi L. - National Bureau of Economic Research - 2022

Our new analytical general equilibrium model is used to study effects of tightening state Renewable Portfolio Standards (RPS) on electricity price, CO2 emissions, fossil fuel electricity generation, and two kinds of renewable generation. We show how those outcomes depend on key state...

Persistent link: https://www.econbiz.de/10012938752