As the United States considers its climate change policies, a fundamental question is whether it will choose to use tax … alternatives, it reviews President Clinton's attempt to enact a broad-based energy tax in 1993 and the implications of that …-and-trade proposals and programs in the United States, highlighting analytical issues that are key when comparing tax and trading regimes …

U.S. Effective marginal tax rates (EMTRs) for 2018 through 2027 are calculated for the TaxCuts and Jobs Act (TCJA … froman earnings before interest, tax, depreciation, and amortization (EBITDA) definition of adjustedtaxable income to an … earnings before interest and tax (EBIT) definition in 2022 …

-specific statutory labor income tax codes.We further evaluate the role of consumption taxes, gender and educational wage premia, and the … in this paper. We will make the non-linear tax codes used as an input into the analysis available as a user-friendly and …

The increase in international capital mobility over the past two decades has put pressure on the tax treatment of … corporate equity income. Corporate-level taxes distort investment flows across locations and create opportunities for tax … avoidance by shifting income across jurisdictions. Outward flows of capital shift part of the burden of the corporate-level tax …

How much additional tax revenue can the government generate by increasing labor income taxes? In this paper we provide … a quantitative answer to this question, and study the importance of the progressivity of the tax schedule for the … ability of the government to generate tax revenues. We develop a rich overlapping generations model featuring an explicit …

important elements of the tax-transfer system and accounts for transitional dynamics. Currently, for calculating corporate …

important elements of the tax-transfer system and accounts for transitional dynamics. Currently, for calculating corporate …

analysis is novel in that we capture important elements of the tax-transfer system and fully take into account transitional … likely to entail huge welfare gains. -- Economic growth ; Endogenous technical change ; Optimal growth policy ; Tax …

corporate tax in an open economy. We focus on the various behavioral decisions that can be affected such as the location of … income and its repatriation. The two income tax proposals considered are: (1) dividend exemption and (2) burden neutral … worldwide taxation in which all foreign subsidiary income is included currently in the U.S. worldwide tax base, and at the same …

the 1980s. C-corporate form is subject to a time varying tax wedge, which offsets the productivity benefits. In a …-normal. The tax wedge then determines the fraction of firms that opt for C-corporate status, the level of economy-wide output … (productivity), the share of total output generated by C-corporations, and the sensitivity of this share to the tax wedge. This …