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The Effect of Marginal Tax Rates on Income : A Panel Study of 'Bracket Creep'
Saez, Emmanuel - 1999
schedule was fixed in nominal terms while inflation was high (around 10%). This produced a real change in tax rate schedules …
Persistent link: https://www.econbiz.de/10012471417
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Inflation, Income Taxes, and Owner-Occupied Housing
Poterba, James M. - 1980
provisions. Inflation's importance in determining the implicit subsidy to owner-occupied housing has received less attention … also receive essentially untaxed capital gains on their homes during periods of high inflation. The after-tax capital gains … outweigh the higher after-tax interest payments, so inflation reduces the effective cost of homeownership. This paper develops …
Persistent link: https://www.econbiz.de/10012478582
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The personal exemptions in the income tax
Seltzer, Lawrence Howard - 1968
Persistent link: https://www.econbiz.de/10000617047
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The Distribution of Payroll and Income Tax Burdens, 1979-1999
Mitrusi, Andrew - 2000
for the last two decades, with only inflation-based adjustments to tax brackets. The mix of income and payroll taxes has …
Persistent link: https://www.econbiz.de/10012471054
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Income Taxes and Entrepreneurs' Use of Labor
Carroll, Robert - 2000
This paper investigates the effect of entrepreneurs' personal income tax situations on their use of labor. We analyze the income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax rates...
Persistent link: https://www.econbiz.de/10012471083
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The Significance of Federal Taxes as Automatic Stabilizers
Auerbach, Alan J. - 2000
Using the TAXSIM model for the period 1962-95, we consider the federal tax system's impact as an automatic stabilizer. Despite the many changes in the tax system, there has been relatively little change in its role as an automatic stabilizer. We estimate that individual federal taxes offset...
Persistent link: https://www.econbiz.de/10012471105
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Using Elasticities to Derive Optimal Income Tax Rates
Saez, Emmanuel - 2000
This paper derives optimal income tax formulas using compensated and uncompensated elasticities of earnings with respect to tax rates. A simple formula for the high income optimal tax rate is obtained as a function of these elasticities and the thickness of the top tail of the income...
Persistent link: https://www.econbiz.de/10012471143
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Taxes, High-Income Executives, and the Perils of Revenue Estimation in the New Economy
Goolsbee, Austan - 2000
This paper attempts to help explain the unforecasted, excess' personal income tax revenues of the last several years. Using panel data on executive compensation in the 1990s, it argues that because the gains on most stock options are treated as ordinary income for tax purposes, rising stock...
Persistent link: https://www.econbiz.de/10012471145
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Using the EITC to Help Poor Families : New Evidence and a Comparision with the Minimum Wage
Neumark, David - 2000
This paper evaluates the effects of the earned income tax credit (EITC) on poor families. Exploiting state-level variation in EITCs, we find that the EITC helps families rise above poverty-level earnings. This occurs by inducing labor market entry in families that initially do not have an adult...
Persistent link: https://www.econbiz.de/10012471171
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The Income and Tax Share of Very High Income Households, 1960-1995
Feenberg, Daniel R. - 2000
This paper presents new information on the fraction of adjusted gross income, and of wages and salaries, that is reported by taxpayers in the top one half of one percent of the income distribution. This corresponds to roughly five hundred thousand households in the late 1990s. This paper relies...
Persistent link: https://www.econbiz.de/10012471249