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Doing Too Much: The Standard Deduction and the Conflict Between Progressivity and Simplification

Brooks, John R. - 2011

In U.S. federal income tax, the standard deduction, along with the personal exemptions, provides taxpayers with a minimum amount of untaxed income, effectively creating a "zero bracket amount." For historical and political reasons, however, the standard deduction also operates as a simplified...

Persistent link: https://www.econbiz.de/10009466412

The Interaction of Metropolitan Cost-of-Living & the Federal Earned Income Tax Credit: One Size Fits All?

Thompson, Jeffrey P; Fitzpatrick, Katie - 2009

This paper explores the interaction between the federal Earned Income Tax Credit (EITC) and the cost-of-living faced by single mothers. After the 1993 EITC expansion, we identify up to a 10 percentage point increase in labor force participation for single mothers in the lowest cost areas but no...

Persistent link: https://www.econbiz.de/10009468075

A General Model of the Behavioral Response to Taxation

Slemrod, Joel B. - 2001

This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that the income and substitution effect of taxes depend on both preferences and the...

Persistent link: https://www.econbiz.de/10009477013

My Beautiful Tax Reform

Slemrod, Joel B. - 2005

Many experts equate the best tax system with the simplest, and the best tax reform with the one that most simplifies the system. However, the simplest, most elegant policy need not be the best because tax policy involves a tradeoff among objectives, including equity and efficiency objectives,...

Persistent link: https://www.econbiz.de/10009477304

Evaluating Tax Reform in Vietnam Using General Equilibrium Methods

Chan, Nguyen; Ghosh, Madanmohan; Whalley, John - 1999

In this paper we use a general equilibrium model of Vietnam, calibrated to 1995 data, to analyze tax reform options for Vietnam. We focus on aggregate welfare impacts as well as welfare of household groups ranked by income. The main focus is on indirect tax reform (VAT), but we also examine...

Persistent link: https://www.econbiz.de/10009447230

Remarks on The President's Advisory Panel on Tax Reform

Levy, Mickey D.

The President?s Advisory Panel on Tax Reform took on a very difficult task?to disentangle the complexities, sources of unfairness and economic distortions in current tax policy, and provide proposals for reform?and its final report is admirable in its intent and accomplishment (President?s...

Persistent link: https://www.econbiz.de/10009482978

The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?

Goldberg, Daniel S. - 2007

This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...

Persistent link: https://www.econbiz.de/10009432056

E Tax: The Flat Tax as an Electronic Credit VAT

Goldberg, Daniel S. - 2005

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction method VAT. The Hall-Rabushka nuance, however,...

Persistent link: https://www.econbiz.de/10009432057

MOTIVE FÜR DEN KAUF EINER HEIZUNG - ERGEBNISSE EINER VERBRAUCHERBEFRAGUNG MIT DEM SCHWERPUNKT "HOLZPELLETHEIZUNGEN"

Decker, Thomas - 2007

Paper prepared for presentation at the 7th Industrieforum PelletsStuttgart (Germany), 10th October 2007 …Compared to other heating markets the wood pellets market is quite young and small in Germany. Nevertheless it is a … within the scope of this project. Therefore people in different parts of Germany have been asked about their heating system …

Persistent link: https://www.econbiz.de/10009442671

Gender Equality in Reconciling Work and Childcare in South Korea

Lee, Kook Hee - 2009

procuring full remuneration throughout the leave period. However, the mandatory maternity leave system in Germany is not an …

Persistent link: https://www.econbiz.de/10009467525