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Simulating the Elimination of the U.S. Corporate Income Tax

Fehr, Hans - 2013

We simulate corporate tax reform in a single good, five-region (U.S., Europe, Japan, China, India) model, featuring skilled and unskilled labor, detailed region-specific demographics and fiscal policies. Eliminating the model's U.S. corporate income tax produces rapid and dramatic increases in...

Persistent link: https://www.econbiz.de/10013071508

Tax Reform and Adjustment Costs : the Impact on Investment and Market Value

Auerbach, Alan J. - 2002

This paper derives analytical measures of the combined effects of tax changes and adjustment costs on investment and market value. Unlike earlier measures, the effective tax rate derived is valid in the presence of adjustment costs and anticipated tax changes. The derived measure of the impact...

Persistent link: https://www.econbiz.de/10012787469

Simulating U.S. Tax Reform

Altig, David - 2010

This paper uses a new large-scale dynamic simulation model to compare the equity, efficiency, and macroeconomic effects of five alternative to the current U.S. federal income tax. These reforms are a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition...

Persistent link: https://www.econbiz.de/10012763639

Recent U.S. Investment Behavior and the Tax Reform Act of 1986 : A Disaggregate View

Auerbach, Alan J.; Hassett, Kevin A. - 2021

The Tax Reform Act of 1986 was expected to cause an overall decline in business fixed investment and a shift in the composition of investment away from machinery and equipment, which previously had received an investment tax credit. Yet neither investment relative to GNP nor equipment investment...

Persistent link: https://www.econbiz.de/10013313244

Evaluation of Four Tax Reforms in the United States : Labor Supply and Welfare Effects for Single Mothers

Eissa, Nada; Kleven, Henrik Jacobsen; Kreiner, Claus … - 2021

A large literature evaluating the welfare effects of taxation has examined the role of the labor supply elasticity, and has shown that the estimated welfare effects are highly sensitive to its size. A common feature of this literature is its exclusive focus on hours worked and the associated...

Persistent link: https://www.econbiz.de/10013227220

The Impact of the Tax Reform Act of 1986 on Foreign Direct Investment to and from the United States

Slemrod, Joel B. - 2021

Since the passage of the Tax Reform Act of 1986, foreign direct investment (FDI) both into and from the United States has surged. Inward FDI reached an all-time high of $58.4 billion in 1988, continuing a secular increase that began in the late 1970's. Outward FDI also reached an all-time high...

Persistent link: https://www.econbiz.de/10013229816

Consolidating the Evidence on Income Mobility in the Western States of Germany and the U.S. From 1984-2006

Bayaz-Ozturk, Gulgun - 2013

economic mobility. Using standard measures of mobility (with panel data for the western states of Germany and the U.S.) over … the entire period 1984-2006, we find the conventional result that income mobility is greater in Germany. But when we cut … significantly over the years immediately following reunification in Germany but not in the U.S …

Persistent link: https://www.econbiz.de/10013089392

A Head-to-Head Comparison of Augmented Wealth in Germany and the United States

Boenke, Timm - 2017

and pension wealth – for two countries: the United States and Germany. Pension wealth makes up a considerable portion of … household wealth: about 48% in the United States and 61% in Germany. The higher share in Germany narrows the wealth gap between … Germany, augmented wealth (US$651,000) is only 1.4 times higher. Further, the inclusion of pension wealth in household wealth …

Persistent link: https://www.econbiz.de/10012960706

Reinsurance, Repayments, and Risk Adjustment in Individual Health Insurance : Germany, the Netherlands and the U.S. Marketplaces

McGuire, Thomas G. - 2018

methodology in data from Germany, The Netherlands and the U.S. Marketplaces, comparing our modified approach to plan payment with …

Persistent link: https://www.econbiz.de/10012906322

How Information Affects Support for Education Spending : Evidence from Survey Experiments in Germany and the United States

West, Martin R. - 2016

preferences by implementing parallel survey experiments in Germany and the United States. In both countries, support for increased …

Persistent link: https://www.econbiz.de/10012979764