result in income or health gains …

and agriculture), and an increase in profit. But this increase in profit was offset by a reduction in income from casual … labor, so overall there was no gain in measured income or consumption. We find suggestive evidence that these results are …

Panel Study of Income Dynamics. Our main conclusion is that family background appears to exert greater influence on economic …

different propensities to borrow even ignoring taxes. This paper uses US Statistics of Income balance sheet data on all …

Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital … suggest that the resolution of these puzzles may be found in the role of income shifting, both domestic (between the personal … backstop to labor taxes to discourage individuals from converting their labor income into otherwise untaxed corporate income …

amount of revenue actually collected from taxing capital income is apparently very low. In this paper we derive explicitly … of the true effective tax rate on capital income, and how this measure and existing measures are affected by several …

Income from corporate and noncorporate firms is treated very differently under the tax law. To what degree do firms …

Two well-noted phenomena of recent decades are the increasing concentration of personal income and the declining rate … these two trends have a common explanation-shifting of income to the personal tax base from the corporate tax base caused by … the generally declining difference between personal tax rates and corporation income tax rates. This paper presents …