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Tax Knowledge and Tax Manipulation : A Unifying Model

Craig, Ashley C.; Slemrod, Joel - National Bureau of Economic Research - 2022

We provide a unified analysis of taxation and taxpayer education when individuals have an incomplete understanding of a …

Persistent link: https://www.econbiz.de/10013334370

The State Capacity Ceiling on Tax Rates : Evidence from Randomized Tax Abatements in the DRC

Bergeron, Augustin; Tourek, Gabriel Z.; Weigel, Jonathan - National Bureau of Economic Research - 2023

This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in low-income countries. We study a policy experiment in the D.R. Congo that randomly assigned 38,028 property owners to the status quo tax rate or to a rate reduction. This variation in tax liabilities...

Persistent link: https://www.econbiz.de/10014372442

New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data

Garin, Andrew; Jackson, Emilie; Koustas, Dmitri - National Bureau of Economic Research - 2024

Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records capture a rise in new "gig" work that surveys miss. Drawing on the universe of IRS tax returns, we show that trends in firm-reported payments to "gig" and other contract workers...

Persistent link: https://www.econbiz.de/10014528407

Optimal Income Taxation

Kaplow, Louis - National Bureau of Economic Research - 2022

This article explores subjects in optimal income taxation characterized by recent research interest, practical … savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and … nonwelfarist objectives, welfare weights, heterogeneous preferences, and taxation of the family …

Persistent link: https://www.econbiz.de/10013334417

Optimal Income Taxation and Charitable Giving

Kaplow, Louis - National Bureau of Economic Research - 2023

The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...

Persistent link: https://www.econbiz.de/10014421177

Bargaining over Taxes and Entitlements in the Era of Unequal Growth

Azzimonti, Marina; Karpuska, Laura; Mihalache, Gabriel - National Bureau of Economic Research - 2022

Entitlement programs have become an increasing component of total government spending in the US over the last six decades. To some observers, this growth of the welfare state is excessive and unwarranted. To others, it is a welcome counter-acting force to the rapid increase in income inequality....

Persistent link: https://www.econbiz.de/10013210072

Financing Infrastructure in the Shadow of Expropriation

Acharya, Viral V.; Parlatore, Cecilia; Sundaresan, Suresh M. - National Bureau of Economic Research - 2022

We examine the optimal financing of infrastructure when governments have limited financial commitment and can expropriate rents from private sector firms that manage infrastructure. While private firms need incentives to implement projects well, governments need incentives to limit...

Persistent link: https://www.econbiz.de/10013334350

U.S. School Finance : Resources and Outcomes

Handel, Danielle V.; Hanushek, Eric Alan - National Bureau of Economic Research - 2022

The impact of school resources on student outcomes was first raised in the 1960s and has been controversial since then. This issue enters into the decision making on school finance in both legislatures and the courts. The historical research found little consistent or systematic relationship of...

Persistent link: https://www.econbiz.de/10013477261

Distributional Weights in Economic Analysis

Hahn, Robert William; Muller, Nicholas Z. - National Bureau of Economic Research - 2023

The use of distributional weights in economic analysis is receiving increasing attention in both research and policy circles. This paper examines the extent to which distributional weights affect economic analysis of public good provision. We make two contributions. First, we present a model...

Persistent link: https://www.econbiz.de/10014322862

Corporate Social Responsibility and Voting over Public Goods

Samwick, Andrew; Wang, Sophie - National Bureau of Economic Research - 2023

This paper analyzes the impact of corporate social responsibility (CSR) on the total provision of public goods in a framework in which consumers who may make such voluntary contributions to public goods via CSR are also voters who decide on the level of taxes to finance publicly provided public...

Persistent link: https://www.econbiz.de/10014337865

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