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Health Care Spending Growth and the Future of U.S. Tax Rates

Baicker, Katherine - 2011

The fraction of GDP devoted to health care in the United States is the highest in the world and rising rapidly. Recent economic studies have highlighted the growing value of health improvements, but less attention has been paid to the efficiency costs of tax-financed spending to pay for such...

Persistent link: https://www.econbiz.de/10013130266

Wedges, Labor Market Behavior, and Health Insurance Coverage Under the Affordable Care Act

Gallen, Trevor - 2013

The Affordable Care Act's taxes, subsidies, and regulations significantly alter terms of trade in both goods and factor markets. We use a multi-sector (intra-national) trade model to predict and quantify consequences of the Affordable Care Act for the incidence of health insurance coverage and...

Persistent link: https://www.econbiz.de/10013071302

The Marginal Excess Burden of Different Capital Tax Instruments

Fullerton, Don - 2007

measured for labor taxes, output taxes, and capital taxes generally. This paper points out that there is no we1 1-defined way … to raise capital taxes in general, because the taxation of income from capital depends on many different policy … capital gains. Marginal excess burden is measured for each of these different capital tax instruments, using a general …

Persistent link: https://www.econbiz.de/10012777289

Are Sufficient Statistics Necessary? Nonparametric Measurement of Deadweight Loss from Unemployment Insurance

Lee, David - 2019

Central to the welfare analysis of income transfer programs is the deadweight loss associated with possible reforms. To aid analytical tractability, its measurement typically requires specifying a simplified model of behavior. We employ a complementary “decomposition” approach that compares...

Persistent link: https://www.econbiz.de/10012891792

The Costs of Corporate Tax Complexity

Zwick, Eric - 2018

Does tax code complexity alter corporate behavior? This paper investigates this question by focusing on the decision to claim refunds for tax losses. In a sample of 1.2M observations from the population of corporate tax returns, only 37% of eligible firms claim their refund. A simple...

Persistent link: https://www.econbiz.de/10012925283

Does the Harberger Model Greatly Understate the Excess Burden of the Corporate Tax? - Another Model Says Yes

Gravelle, Jane; Kotlikoff, Laurence J. - 2021

considerable within-industry substitution of noncorporate for corporate capital leads to a very much larger excess burden than that …

Persistent link: https://www.econbiz.de/10013221311

Efficiency Effects on the U.S. Economy from Wireless Taxation

Hausman, Jerry A. - 2021

This paper measures for the first time the economic efficiency effects of the taxation of wireless services, which are taxed by federal, state, and local governments at relatively high rates in the range of 14%-25%. The paper concludes such taxes are a much greater drain on the economy than...

Persistent link: https://www.econbiz.de/10013226553

The Theory of Excess Burden and Optimal Taxation

Auerbach, Alan J. - 2021

The purpose of this paper is to present the chronological development ofthe concept of excess burden and the related study of optimal tax theory. A main objective of this exercise is to uncover the interrelationships among various apparently distinct results, so as to bring out the basic...

Persistent link: https://www.econbiz.de/10013232177

The Usual Excess-Burden Approximation Usually Doesn'T Come Close

Goulder, Lawrence H.; Williams, Roberton C. - 2021

This paper shows that the usual excess-burden triangle' formula performs poorly when used to assess the excess burden 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...

Persistent link: https://www.econbiz.de/10013238701

Taxation and Excess Burden : A Life-Cycle Perspective

Driffill, John; Rosen, Harvey S. - 2022

ignore the role of human capital accumulation and/or the leisure-income choice. In this paper, we do numerical simulations … take into account distortions of human capital decisions produces substantial underestimates of the excess burden of income … taxation. In addition, allowing for the endogeneity of human capital increases the efficiency of a personal consumption tax …

Persistent link: https://www.econbiz.de/10013313264

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