Using a simulation model crafted to integrate the short-run and long-term impacts of tax" reform on the housing market, we find modest impacts from fundamental reform of the Federal" income tax. These results suggest that concerns over the impact of tax reform on housing values" and household...

This article provides evidence on the incidence of U.S. nontariff measures (NTMs) by investigating the relationship between per capita income and various indicators of NTM use. Collectively, NTMs are found to bear heavily on products of export interest to the poorer countries. Antidumping duty...

Despite the intensifying debate over the taxation of Internet commerce, the relevant issues have not been given a systematic treatment in the context of the literature on optimal taxation. This article presents such an analysis and investigates separately the taxation of business purchases of...

Have tax policies affected entrepreneurial activity in the U.S.? We extend the time series literature on this topic by using more recent data and modern econometric techniques to examine the importance of federal income, payroll, capital gains, corporate income, and estate taxes on...

This paper provides evidence on the incidence of tariffs on products of export interest to developing countries by investigating the relationship between per capita incomes of US trading partners and tariff rates. It constitutes the first attempt to assess the incidence of tariffs imposed by the...

We examine the relative dynamic responses of state personal tax revenues and sales tax bases to changes in state personal income. Our econometric analysis, which includes separate analyses of long-run and short-run dynamics for each state, permits the estimation of asymmetric short-run responses...