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311291677 Davie/Davis Public Service Award.  
311291676 Outstanding Doctoral Dissertation Award.  
311291675 Steven D. Gold Award.  
311291674 Daniel M. Holland Medal.  
311291673 Migration elasticities, fiscal federalism, and the ability of states to redistribute income.  
This paper develops a simulation model in order to examine the effectiveness of state attempts at redistribution under a variety of migration elasticity assumptions. Key outputs from the...
311291672 The genesis of senior income tax breaks.  
This article conducts two investigations searching historical documents and testing the conclusions drawn with an econometric model of policy adoption into why federal and state governments began...
311291671 The effect of sales taxes on employment: new evidence from cross-border panel data analysis.  
This paper estimates the effect of sales taxes on employment using county-level quarterly data and a "border approach," comparing employment changes for counties in states that raised sales tax...
311291670 Property tax incentive pitfalls.  
This paper relies on a review of the literature on property tax incentives for business, a new database on property tax economic development incentives, and several state case studies to...
311291669 State tax rankings: what do they and don't they tell us?  
This study examines some of the prominent state tax rankings that have been developed in recent years, with a focus on the indices that are specifically attempting to measure state and local taxes...
311291668 Through a glass darkly: what can we learn about a U.S. multinational corporation's international operations from its financial statement disclosures?  
We discuss the accounting rules that apply to reporting a U.S. company's international operations. We use examples to illustrate diversity in accounting and offer caveats for policy makers,...
311291667 Reconciling global financial reporting with domestic taxation.  
This paper presents a new reconciliation of financial to taxable income, drawing from public financial statement and Schedule M-3 data for a panel of firms. The reconciliation compares the...
311291666 The impact of agency procedures and judicial review on tax reform.  
This paper discusses hurdles that the IRS and Treasury would face following tax reform in their efforts to respond quickly with guidance that courts will uphold. These hurdles include the impact...
311291665 What do courts have to do with it?: The judiciary's role in making federal tax law.  
The Internal Revenue Code is an important source of federal tax law, but it is not the only source. The U.S. Department of the Treasury and Internal Revenue Service issue important guidance, and...
311291664 Chief Counsel's subtle impact on revenue: regulations, litigation, and administrative guidance.  
This essay examines the Chief Counsel's role in the tax system and attempts to assess the ways in which it may affect revenue. The essay specifically discusses the revenue impacts of regulations...
311291663 Effects of public policies on the disposition of pre-retirement lump-sum distributions: rational and behavioral influences.  
We examine workers' disposition of pre-retirement lump-sum distributions, using policy changes in 1986 and 1992 as natural experiments. We find that higher taxes on cash-outs increase...
311291662 Effective tax rates and measures of business size.  
This paper uses data from the Survey of Consumer Finances (SCF) and the NBER TAXSIM model to estimate marginal and average tax rates for households that own businesses that are pass-thru entities....
311291661 Heterogeneity in the tax responses of personal capital gains realizations.  
This article investigates the heterogeneity in the tax elasticities of personal capital gains realizations. We first examine the skewed nature of both capital gains assets ownership and their...
311291660 Marriage and taxes: what can we learn from tax returns filed by cohabiting couples?  
This paper analyzes the relationship between marriage and taxes by examining federal income tax returns filed by cohabiting couples. We use tax return data to estimate the tax consequences of...
311291659 The labor supply and tax revenue consequences of federal same-sex marriage legalization.  
This paper estimates the effects of same-sex marriage legalization on federal income tax revenue using changes in taxation generated from the 2003 Jobs and Growth Tax Relief Reconciliation Act....
311291658 How marginal tax rates affect families at various levels of poverty.  
High marginal tax rates can make moving above poverty very difficult for low-income families. These high tax rates result from increasing direct taxes (both state and federal) as well as...
311291657 Effects of adjusting distribution tables for family size.  
This paper examines how adjusting for family size in distributional analysis affects the distribution of tax burdens. We find that average tax rates for low-income families fall and average tax...
302617209 The Indirect Side of Direct Investment.  
301647753 Recent winners.  
301647752 Referee-of-the-year award.  
301647751 Richard Musgrave Prize.  
301647750 Davie/Davis public service award.  
301647749 Outstanding Doctoral Dissertation Award.  
301647748 Steven D. Gold Award.  
301647747 Daniel M. Holland Medal.  
301647746 The Indirect Side of Direct Investment.  
301647745 Issues in the design of taxes on corporate profit.  
This paper considers the proposals of the Mirrlees Review to introduce an allowance for corporate equity (ACE) in the corporation tax system. It assesses how an ACE would affect various dimensions...
301647744 The Mirrlees review: a U.S. perspective.  
The recently completed Mirrlees Review focuses on reforming the UK tax system. It represents an unusual blend of "best practice" application of economic theory and evidence to realistic...
301647743 The Mirrlees review: a proposal for systematic tax reform.  
Based on the best available theory and evidence, the Mirrlees Review sets out a comprehensive set of proposals for tax reform. While focused on the UK, its analysis and conclusions bear directly...
301647742 Forum: the Mirrlees review.  
301647741 Estimating local redistribution through property-tax-funded public school systems.  
Local intra-suburban heterogeneity implies the possibility of redistribution through local public taxes and expenditures, yet there are no studies of the extent of such transfers. This paper...
301647740 Do tax sensitive investors liquidate appreciated shares after a capital gains tax rate reduction?  
Using data on institutional investors 'portfolio composition before and after the capital gains tax rate cut in the Taxpayer Relief Act of 1997, we find evidence that, relative to less tax...
301647739 The impact of tax cuts on economic growth: evidence from the Canadian provinces.  
We examine the impact of the Canadian provincial governments' tax rates on economic growth using panel data covering the period 1977-2006. We find that a higher provincial statutory corporate...
301647738 Fast money? The contribution of state tax amnesties to public revenue systems.  
State tax amnesties have become a commonplace component of state tax administration over the last 30 years. This paper reviews the structural evolution of all state amnesty programs and makes the...
301647737 Cross-country comparisons of corporate income taxes.  
We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988-2009 in an attempt to isolate the impact of domicile on corporate taxes. We...
291497331 Davie/Davis Public Service Award.  
291497330 Outstanding Doctoral Dissertation Award.  
291497329 Making Cities Work: Prospects and Policies for Urban America.  
291497328 Should environmental taxes be precautionary?  
The precautionary principle requires that we take additional actions to prevent harm when the harm from an activity is uncertain and possibly irreversible. This paper considers whether...
291497327 The S(O.sub.2) allowance-trading system and the Clean Air Act Amendments of 1990: reflections on 20 years of policy innovation.  
The introduction of the U.S. S[O.sub.2] allowance-trading program to address the threat of acid rain as part of the Clean Air Act Amendments of 1990 is a landmark event in the history of...
291497326 Forum: issues in environmental economics.  
291497325 Strategic fiscal interdependence: county and municipal adoptions of local option sales taxes.  
This study contributes to the tax competition literature by investigating the determinants of local option sales tax (LOST) adoptions using a model that simultaneously accounts for the presence...
291497324 Transition strategies in enacting fundamental tax reform.  
This paper discusses transition strategies that might be used in moving from an income tax to consumption based business taxes in the form of an R-base cash-flow tax, an R+F-base tax, or an ACE...
291497323 No country for old men (or women) - do state tax policies drive away the elderly?  
Over the last 40 years, state income tax breaks targeting the elderly have grown, often justified by arguments that the elderly move across state lines in response to such tax preferences. Using...
291497322 The effect of recent tax changes on tax-preferred saving behavior.  
This paper estimates the extent to which changes in tax policy induce changes in contributions to tax-preferred savings accounts using a panel of tax returns from 1999-2005 that spans the tax...
291497321 Foreign taxes and the growing share of U.S. multinational company income abroad: profits, not sales, are being globalized.  
The foreign share of the worldwide income of U.S. multinational corporations (MNCs) has risen sharply in recent years. Data from a panel of 754 large MNCs indicate that the MNC foreign income...