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U.S. Inequality, Fiscal Progressivity, and Work Disincentives : An Intragenerational Accounting
Auerbach, Alan J. - 2016
This study combines the 2013 Federal Reserve Survey of Consumer Finances data and the Fiscal Analyzer, a highly detailed life-cycle consumption-smoothing program, to a) measure ultimate economic inequality - inequality in lifetime spending power - within cohorts, b) assess fiscal progressivity...
Persistent link: https://www.econbiz.de/10012456642
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Nudging at Scale : Experimental Evidence from FAFSA Completion Campaigns
Bird, Kelli A. - 2019
Do nudge interventions that have generated positive impacts at a local level maintain efficacy when scaled state or nationwide? What specific mechanisms explain the positive impacts of promising smaller-scale nudges? We investigate, through two randomized controlled trials, the impact of a...
Persistent link: https://www.econbiz.de/10012480104
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Student Loan Nudges : Experimental Evidence on Borrowing and Educational Attainment
Marx, Benjamin M. - 2017
We estimate the impact of student loan "nudges" on community college students' borrowing and provide the first experimental evidence of the effect of student loans on educational attainment. Nonbinding loan offers listed in students' financial aid award letters, that do not alter students'...
Persistent link: https://www.econbiz.de/10012453653
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Financial Incentives and Educational Investment : The Impact of Performance-Based Scholarships on Student Time Use
Barrow, Lisa - 2013
Using survey data from a field experiment in the U.S., we test whether and how financial incentives change student … behavior. We find that providing post-secondary scholarships with incentives to meet performance, enrollment, and/or attendance … incentives did not generate impacts after eligibility had ended, they also did not decrease students' inherent interest or …
Persistent link: https://www.econbiz.de/10012459310
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Tax Law Changes, Income Shifting and Measured Wage Inequality : Evidence from India
Sivadasan, Jagadeesh - 2006
behavior in a developing country context. Since the change provided incentives for shifting income from wages to profits, it … strongly to tax incentives for income shifting, and highlight the need to control for the potential effects of tax incentives …
Persistent link: https://www.econbiz.de/10012466428
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Corporate Tax Evasion with Agency Costs
Crocker, Keith J. - 2004
This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and who may also undertake illegal tax...
Persistent link: https://www.econbiz.de/10012468001
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The Effect of Increased Tax Rates on Taxable Income and Economic Efficiency : A Preliminary Analysis of the 1993 Tax Rate Increases
Feldstein, Martin - 1995
The 1993 tax legislation raised marginal tax rates to 36 percent from 31 percent on taxable incomes between $140,000 and $250,000 and to 39.6 percent on incomes above $250,000. This paper uses recently published IRS data on taxable incomes by adjusted gross income class to analyze how the 1993...
Persistent link: https://www.econbiz.de/10012473499
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Tax Avoidance and the Deadweight Loss of the Income Tax
Feldstein, Martin - 1995
The traditional method of analyzing the distorting effects of the income tax greatly underestimates its total deadweight loss as well as the incremental deadweight loss of an increase in income tax rates. Deadweight losses are substantially greater than these conventional estimates because the...
Persistent link: https://www.econbiz.de/10012473834
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The Effect of Taxes on Investment and Income Shifting to Puerto Rico
Grubert, Harry - 1994
The income of Puerto Rican affiliates of U.S. corporations is essentially untaxed by either Puerto Rico or the U.S. This lowers the tax penalty on real investment there, and also makes it attractive to shift reported taxable income from the U.S. parent corporation to the Puerto Rican affiliate....
Persistent link: https://www.econbiz.de/10012474042
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Taxation and the International Mobility of Inventors
Akcigit, Ufuk - 2015
This paper studies the effect of top tax rates on inventors' international mobility since 1977. We put special emphasis on "superstar" inventors, those with the most abundant and most valuable patents. We use panel data on inventors from the United States and European Patent Offices to track...
Persistent link: https://www.econbiz.de/10012457644