This paper uses a discrete choice approach to estimate the impact of local fiscal and other variables on individual community choices. It employs a combination of a unique micro data set composed of ninety percent of all homeowners in six school districts in Camden County, New Jersey and...

The purpose of this paper is to compare the distributional characteristics of two presidential candidates’ proposed reforms to the US federal individual income tax. Using an anonymous sample of tax return data from the Brookings-Urban Institute Tax Policy Center and the Center’s simulations...

Considers how changes in information technology affect tax base design (determining who, when, and where transactions are taxed); and discusses barter and tax avoidance, double taxation, and the long-term implications of electronic commerce for state and federal corporations.

Explores the economic impact of trading off higher corporate income taxes for shareholder dividend tax relief. Finds that this partial integration policy increases dividends, reduces leverage and the financial cost of capital, and increase real investment. Statistically based sensitivity...