Similar Search Results

U.S. Tax Reform : An Overview of the Current Debate and Policy Options

Dalsgaard, Thomas - 2006

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds that although there seems to be widespread...

Persistent link: https://www.econbiz.de/10012780774

Endogenous Tax Policy in a Computable Economic and Political Equilibrium : With Application to the United States, 1973-1983

Rutherford, Thomas - 2017

A computable model of economic and political competition is developed in which tax rates and the size of government are determined along with private prices and quantities in a broader equilibrium. The framework is applied to the United States by incorporating the GEMTAP model (with 19...

Persistent link: https://www.econbiz.de/10012961643

Stated preferences for capital taxation - tax design, misinformation and the role of partisanship

Chirvi, Malte; Schneider, Cornelius - 2019

Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical … literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper … presents a more comprehensive investigation of preferences towards different, tangible instruments of capital taxation beyond …

Persistent link: https://www.econbiz.de/10012035881

U.S. Tax Systems Need Anti-Racist Restructuring

Lipman, Francine J.; Mirkay, Nicholas A.; Strand, Palma Joy - 2020

#BlackTaxpayersMatterThe world has witnessed the brutal suffocation of George Floyd on a concrete sidewalk in Minneapolis. While this is but one more example of centuries of relentless violence against Black people, many are hoping that this tragic death might be a catalyst for meaningful...

Persistent link: https://www.econbiz.de/10014031724

Capital income taxation and progessivity in a global economy

Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric J. - 2011

tax system more progressive. -- corporate taxation ; individual taxation …

Persistent link: https://www.econbiz.de/10009151944

Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom

Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020

We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using GARCH models and a unique daily dataset of legislative tax changes during the period 1 December 1978 to 31 January 2018. We find that days of discretionary tax legislation during...

Persistent link: https://www.econbiz.de/10012543058

The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States : Reply to Jentsch and Lunsford

Mertens, Karel - 2020

In this reply to a comment by Jentsch and Lunsford, we show that, when focusing on the relevant impulse responses, the evidence for economic and statistically significant macroeconomic effects of tax changes in Mertens and Ravn (2013) remains present for a range of asymptotically valid inference...

Persistent link: https://www.econbiz.de/10012852062

Tax Policy Next to the Elephant : Business Tax Reform in the Wake of the US Tax Cuts and Jobs Act

McKenzie, Kenneth J. - 2019

Persistent link: https://www.econbiz.de/10012890642

U.S. Tax Reform : Full-Inclusion Over Territorial System Compelling

Kadet, Jeffery M. - 2014

States to achieve double non-taxation. A worldwide full-inclusion system would severely curtail or completely eliminate that …

Persistent link: https://www.econbiz.de/10013063778

Unintended Consequences : How U.S. Tax Law Encourages Investment in Offshore Tax Havens

Miller, David S. - 2011

The Internal Revenue Code is riddled with features that allow U.S. taxpayers to reduce their federal tax liability by operating through tax haven companies. Some of these provisions are historic anomalies. Others are better understood as inadvertent loopholes than considered legislative grace....

Persistent link: https://www.econbiz.de/10014190764

1
2
3
4
5
6
7
8
9
10
Next
Last