Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure policy. From the course home page: Course Description...

We draw on household-level data from the 2004 Survey of Consumer Finances to analyze how changes in the income tax deduction for mortgage interest would affect the distribution of income tax liabilities and the consumption of housing services. Our primary innovation is to focus on the responses...

A firm's deferred tax position can affect its incentives to lobby for or against tax reform, aswell as how the firm is affected by a transition from one tax regime to another. We compiledisaggregated deferred tax position data for a sample of large U.S. firms between 1993 and 2004 toanalyze the...