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The economic effects of the President's proposal for a standard deduction for health insurance

Carroll, Robert J. - In: National tax journal 60 (2007) 3, pp. 419-431

Persistent link: https://www.econbiz.de/10003578643

Income versus consumption tax baselines for tax expenditures

Carroll, Robert J.; Joulfaian, David; Mackie, James B. - In: National tax journal 64 (2011) 2, pp. 491-510

Persistent link: https://www.econbiz.de/10009558022

Floors, ceilings, and opening the door for a non-itemizer deduction

Ackerman, Deena; Auten, Gerald E. - In: National tax journal 59 (2006) 3, pp. 509-530

Persistent link: https://www.econbiz.de/10003395187

Tax expenditures for noncash charitable contributions

Ackermann, Deena; Auten, Gerald E. - In: National tax journal 64 (2011) 2, pp. 651-687

Persistent link: https://www.econbiz.de/10009558011

The effects of tax reform on charitable contributions

Auten, Gerald E. - In: National tax journal 45 (1992) 3, pp. 267-290

Persistent link: https://www.econbiz.de/10001330364

Taxes and philanthropy among the wealthy

Auten, Gerald E.; Clotfelter, Charles T.; Schmalbeck, … - In: Does Atlas shrug? : The economic consequences of taxing …, (pp. 392-424). 2000

Persistent link: https://www.econbiz.de/10001683349

The intersection of tax and health care policy

Carroll, Robert; Swagel, Phillip - In: National tax journal 62 (2009) 3, pp. 563-571

Persistent link: https://www.econbiz.de/10003903132

Income versus Consumption Tax Baselines for Tax Expenditures

Carroll, Robert - 2010

This paper explores the implications of evaluating income tax preferences, or tax expenditures, under a consumption tax baseline. First it examines the conceptual differences between income and consumption tax baselines. Next, an X-tax prototype of a consumption tax is employed to gauge the...

Persistent link: https://www.econbiz.de/10012758334