CiNii 図書 - Tax policy and the economy

"Tax Policy and the Economy" publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. The articles in volume 23 address a range of topics, including Social Security, understanding corporate tax losses, the influence of globalization on the design of a tax system, and the question of whether federal provision of goods and services crowds out their provision by lower levels of government or the private sector.

In light of the very public debate on the federal budget this year between Democrats and Republicans, the economic ramifications of tax policy are now more than ever a focus of national attention. This volume is thus an invaluable tool, publishing current academic research findings on taxation and government spending. The papers collected here include a review of current fuel economy taxation; research on implicit taxes on work from Social Security and Medicare; an analysis of how future increases in aggregate health care expenditures will affect future tax rates required to support Medicare and Medicaid; and analyses of the implications of large and sustained budget deficits on the economy.

"Tax Policy and the Economy" publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. The papers in this volume range from topics as broad as the relative efficacy of tax cuts versus spending increases as a form of economic stimulus to a targeted analysis of the Low Income Housing Tax Credit. Also included are two papers that examine different aspects of policies designed to provide fiscal stimulus, as well as an examination of the effects of recent reforms in the Earned Income Tax Credit.

Tax policy was a central part of the recent hyperpartisan debates over the "fiscal cliff." In this political climate, it is vital for rigorous empirical research to elevate policy debates above the rhetoric. In keeping with the NBER's tradition of excellence, Volume 27 of the Tax Policy and the Economy series facilitates a conversation between academic researchers and the Washington, DC, policy community to evaluate and analyze tax and spending policy. But as our nation moves forward in its effort to reduce the long-term gap between revenue and spending, the papers in this volume are invaluable and timely tools for anyone interested in moving beyond the talking points to the hard numbers and thorough analyses published by America's largest nonpartisan economic research organization. This year's volume features six papers by leading scholars who bring their considerable expertise to bear on issues related to education funding, labor supply, taxation, fiscal adjustments, and the overall US fiscal outlook.

The papers in Volume 28 of Tax Policy and the Economy illustrate the depth and breadth of the research by NBER associates who study taxation and government spending programs. The first paper explores whether closely held firms are used as tax shelters. The second examines the taxation of multinational corporations. The third discusses the taxation of housing, focusing on the ways in which current income tax rules may affect location and consumption decisions and lead to economic inefficiencies. The fourth paper offers historical perspective on the political economy of gasoline taxes, with a particular focus on the response to the oil shocks of the early 1970s. The fifth and final paper uses the tools of financial economics to estimate the unfunded liabilities of the Pension Benefit Guaranty Corporation.

The papers in Volume 29 of Tax Policy and the Economy illustrate the depth and breadth of the taxation-related research by NBER research associates, both in terms of methodological approach and in terms of topics. In the first paper, former NBER President Martin Feldstein estimates how much revenue the federal government could raise by limiting tax expenditures in various ways, such as capping deductions and exclusions. The second paper, by George Bulman and Caroline Hoxby, makes use of a substantial expansion in the availability of education tax credits in 2009 to study whether tax credits have a significant causal effect on college attendance and related outcomes. In the third paper, Casey Mulligan discusses how the Affordable Care Act (ACA) introduces or expands taxes on income and on full-time employment. In the fourth paper, Bradley Heim, Ithai Lurie, and Kosali Simon focus on the "young adult" provision of the ACA that allows young adults to be covered by their parents' insurance policies. They find no meaningful effects of this provision on labor market outcomes. The fifth paper, by Louis Kaplow, identifies some of the key conceptual challenges to analyzing social insurance policies, such as Social Security, in a context where shortsighted individuals fail to save adequately for their retirement.

The research papers in Volume 30 of Tax Policy and the Economy make significant contributions to the academic literature in public finance and provide important conceptual and empirical input to policy design. In the first paper, Gerald Carlino and Robert Inman consider whether state-level fiscal policies create spillovers for neighboring states and how federal stimulus can internalize these externalities. The second paper, by Nathan Hendren, presents a new framework for evaluating the welfare consequences of tax policy changes and explains how the key parameters needed to implement this framework can be estimated. The third paper, a collaborative effort by several academic and US Treasury economists, documents the dramatic increase in pass-through businesses, including partnerships and S-corporations, over the last thirty years. It notes that these entities now generate more than half of all US business income. The fourth paper examines property tax compliance using a pseudo-randomized experiment in Philadelphia, in which those who owed taxes received supplemental letters regarding their tax delinquency. The research explores what types of communication lead to higher rates of tax payment. In the fifth paper, Jeffrey Clemens discusses cross-program budgetary spillovers of minimum wage regulations. Severin Borenstein and Lucas Davis, the authors of the sixth paper, study the distributional effects of income tax credits for clean energy.

The papers in Tax Policy and the Economy Volume 31 are all directly related to important and often long-standing issues, often including how transfer programs affect tax rates and behavior. In the first paper, Alan Auerbach, Laurence Kotlikoff, Darryl Koehler, and Manni Yu take a lifetime perspective on the marginal tax rates facing older individuals and families arising from a comprehensive set of sources. In the second, Gizem Kosar and Robert A. Moffitt provide new estimates of the cumulative marginal tax rates facing low-income families over the period 1997-2007. In the third paper, Emmanuel Saez presents evidence on the elasticity of taxable income with respect to tax rates, drawing on data from the 2013 federal income tax reform. In the fourth, Conor Clarke and Wojciech Kopczuk survey the treatment of business income taxation in the United States since the 1950s, providing new data on how business income and its taxation have evolved over time. In the fifth paper, Louis Kaplow argues that the reduction in statutory tax rates from base-broadening may not reduce effective marginal tax rates on households.

The six research studies in Volume 32 of Tax Policy and the Economy analyze the U.S. tax and transfer system, in particular its effects on revenues, expenditures, and economic behavior. First, James Andreoni examines donor advised funds, which are financial vehicles offered by investment houses to provide savings accounts for tax-free charitable giving, and weighs their effects on donations against their tax cost. Second, Caroline Hoxby analyzes the use of tax credits by students enrolled in online post-secondary education. Third, Alex Rees-Jones and Dmitry Taubinsky explore taxpayers' psychological biases that lead to incorrect perceptions and understanding of tax incentives. Fourth, Jeffrey Clemens and Benedic Ippolito investigate the implications of block grant reforms of Medicaid for receipt of federal support by different states. Fifth, Andrew Samwick examines means-testing of Medicare and federal health benefits under the Affordable Care Act. Sixth, Bruce Meyer and Wallace Mok study the incidence and effects of disability among U.S. women from 1968 to 2015, examining the impacts of disability on income, consumption, and public transfers.

This volume presents five new studies on taxation and government transfer programs. Alexander Blocker, Laurence Kotlikoff, Stephen Ross, and Sergio Villar Vallenas show how asset pricing can be used to value implicit fiscal debts, which are currently rarely measured or adjusted for risk, while accounting for risk properties. They apply their methodology to study Social Security. Michelle Hanson, Jeffrey Hoopes, and Joel Slemrod examine the effects of the Tax Cuts and Jobs Act on corporation behavior and on firms' statements about their behavior. They focus on for four outcomes: bonuses, investment, share repurchases, and dividends. Scott Baker, Lorenz Kueng, Leslie McGranahan, and Brian Melzer explore whether "unconventional" fiscal policy in the form of pre-announced consumption tax changes can shift durables purchases intertemporally, how it such shifts are affected by consumer credit. Alan Auerbach discusses "tax equivalences," disparate sets of policies that have the same economic effects, and also illustrates when these equivalences break down. Jeffrey Liebman and Daniel Ramsey use data from NBER's TAXSIM model to investigate the equity implications of a switch from joint to independent taxation that could occur in conjunction with adoption of return-free tax filing.

"Tax Policy and the Economy" publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. Volume 22 includes issues related to savings through tax-deferred retirement programs, consumer choice on high-deductible health plans, financial aid applications and the tax filing process, and recent developments in corporate income tax reform in the European Union and possible implications for the United States.

There is no question that the United States is facing significant fiscal challenges. "Tax Policy and the Economy" research papers make valuable contributions to our understanding of the economic effects of alternative approaches. The papers collected in Volume 26 include a study of an important determinant of the labor supply effects of Social Security; an examination of the budgetary and economic impact of changing how employer health insurance is treated in the tax code; an analysis of how US investment in Europe might be impacted by proposed corporate tax reform in the European Union; and a look at the term "tax expenditures," often used to describe governmental policies that appear as a reduction in taxes rather than as an increase in spending. The final paper in the volume shows how uncertainty about the restoration of US fiscal balance imposes additional efficiency costs on the economy in consumption, saving, labor supply, and portfolio decisions, and how it reduces individual welfare.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analysis of the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy.Partial ContentsThe Interindustry Effects of Carbon and Other Energy Taxes, Lawrence Goulder * Social Security Alternatives and the Intergenerational Distribution of Income, Laurence Kotlikoff * Corporate Tax Revenues Since the Reform of 1986, James Poterba * Taxation and Inequality: A Longitudinal Perspective, Joel Slemrod * Government Policy and Retirement Saving, David Wise

Government policy and personal retirement saving, Steven F. Venti and David A. Wise
why didn't the tax reform act of 1986 raise corporate taxes?, James M. Poterba
carbon tax design and U.S. industry performance, Lawrence H. Goulder
taxation and inequality - a time-exposure perspective, Joel B. Slemrod
social security and medicare policy from the perspective of generational accounting, Alan J. Auerbach, et al.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analysis of the effects of potential tax reforms. Results of research are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy.ContentsAlternatives to Traditional IRAs: Floors and Ceilings in Saving Incentives, B. Douglas Bernheim * New Evidence on the Incentive Effects of R&D Tax Credits, Bronwyn H. Hall * Interindustry Subsidies and the Unemployment Insurance Payroll Tax, Bruce D. Meyer * What Do We Know About Enterprise Zones? Leslie E. Papke * Understanding the Widening Income Distribution of the 1980s, James M. Poterba and Daniel R. Feenberg

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy.ContentsWelfare and the Well-Being of Children: The Relative Effectiveness of Cash and In-Kind Transfers - Janet Currie * Energy Taxes and Aggregate Economic Activity - Julio Rotemberg and Michael Woodford * Lifecycle vs. Annual Perspectives on the Incidence of a Value Added Tax - Gilbert E. Metcalf * The Efficiency Cost of Energy Taxes - Lawrence H. Goulder * Tax Policy, Multinational Firms, and the Incentives for R & D - James Hines, Jr.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy.

This volume is part of a series which presents research bearing on the economic effects of taxation on economic performance and analysis of the effects of potential tax reforms. It should be of interest to tax practitioners and those involved in formulating tax policy.

Introduction, James N. Poterba
tax reforms and labour supply, Nada Eissa
reforming the tax treatment of married couples, Martin Feldstein and Dan Feenberg
environmental tax design, Don Fullerton
design issues in privatizing social security, Laurence Kotlikoff
comparing the flat tax and other options for fundamental tax reform, Bob Hall.

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include an evaluation of Medicaid in the 1980s, medical savings accounts, comparative tax burdens under the existing income tax and a national retail sales tax, implications of a broad-based consumption tax, and mandated community-rated health insurance.Contributors David Bradford, Matthew Eichner, Daniel Feenberg, William Gentry, Jonathan Gruber, R. Glenn Hubbard, Mark McClellan, Andrew Mitrusi, James Poterba, David Wise

Distributional implications of introducing a broad-based consumption tax, William M. Gentry, R. Glenn Hubbard
Distributional effects of adopting a national retail sales tax, Daniel R. Feenberg, Andrew W. Mitrusi, James M. Poterba
Health expenditure persistence and the feasibility of medical savings accounts, Matthew J. Eichner, Mark B. McClellan, David A. wise
Implicit budget deficits - the case of a mandated shift to community-rated health insurance, David F. Bradford, Derrick A. Max
Health insurance for poor women and children in the US - lessons from the past decade, Jonathan Gruber.

Topics in this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive effects of the Earned Income Tax Credit, the Social Security Earnings Test and the labor supply of older men, tax rate flexibility in consumption tax systems, fundamental tax reform and corporate finance, business transition issues in fundamental tax reform, and the effect of a consumption tax on the interest rate.This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive effects of the Earned Income Tax Credit, the Social Security Earnings Test and the labor supply of older men, tax rate flexibility in consumption tax systems, fundamental tax reform and corporate finance, business transition issues in fundamental tax reform, and the effect of a consumption tax on the interest rate.ContributorsDavid Bradford, David Cutler, Chris Edwards, Martin Feldstein, Leora Friedberg, William Gentry, Jerry Hausman, Caroline M. Hoxby, R. Glenn Hubbard, Jeffrey Liebman, Andrew Lyon, Peter Merrill, Mel Schwartz

Cost shifting or cost cutting? - the incidence of reductions in Medicare payments, david M. Cutler
taxation by telecommunications regulation, Jerry Hausman
tax incentives for higher education, caroline M. Hoxby
the impact of the earned income tax credit on incentives and income distribution, Jeffrey B. Liebman
the social security earnings test and Labour supply of older men, Leora Friedberg
transition to and tax-rate flexibility in a cash-flow-type tax, David F. Bradford
would a consumption tax reduce interest rates? Martin Feldstein
fundamental tax reform and corporate financial policy, william M. Gentry, R. Glenn Hubbard
transitional issues in fundamental tax reform - a financial-accounting perspective, Melbert Schwarz et al.

This series presents recent research on the effects of taxation and government expenditure programs on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers.

The returns on social security contributions for postwar Americans, Laurence Kotlikoff et al
tax rules and nonprofit institutions, James Hines
the lifetime incidence of medicare, Mark McClellan and Jonathan Skinner
distributional effects of social security reforms, Don Fullerton, Julia Coronado and Thomas Glass
tobacco taxes and public policy to discourage smoking, William Evans, Jeanne Ringel and Diana Strech.

This series presents recent research on the effects of taxation and government expenditure programs on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers.This series presents recent research on the effects of taxation and government expenditure programs on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers.

Taxation and the compensation of CEOs, Brian Hall
stock market reaction to Capital Gains Tax changes, Douglas Shackelford
bequests, Inter Vivos giving, and the Estate Tax, Kathleen McGarry
taxation and internet sales, Austan Goolsbee
generational accounting applied to immigration policy, Alan Auerbach
welfare reform in the 1990s - a first look at its effects, Anne Witte.

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are presented in a form that is accessible to tax practitioners and policymakers.

Mihir Desai and James Hines, Jr.
Using the Tax System for Export Promotion
Robert Carroll, Douglas Holz-Eakin, Mark Rider, and Harvey Rosen
Personal Income Taxes and the Growth of Small Firms
Andrew Mitrusi and James M. Poterba
The Changing Importance of Income and Payroll Taxes on U.S. Families
David Ellwood and Jeffrey Liebman
The Middle-Class Parent Penalty: Child Benefits in the U.S. Tax Code
Martin Feldstein and Elena Ranguelova
Annuity Collars: A Voluntary Market Approach to Reducing the Risk of Investment-Based Social Security Reform
Mark McClellan
A Primer on Budgetary Accounting Issues and Medicare Reform

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are presented in a form that is accessible to tax practitioners and policymakers.

This NBER series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations.Volume 17 continues the series tradition of addressing topics that are relevant to current issues as well as longer-range concerns, with topics that include the fiscal implications of the No Child Left Behind Act, the 2001 Tax Rebate, and the tax burdens of multinational corporations.

Fiscal implications of school accountability initiatives, David N. Figlio
the benefits of the home mortgage interest deductions, Edward L. Glaeser, Jesse M. Shapiro
did the 2001 tax rebate stimulate spending? evidence from taxpayer surveys, Matthew D. Shapiro, Joel Slemrod
who gets paid to save?, Jagadeesh Gokhale, Laurence J. Kotlikoff
do US multinationals face different tax burdens than other companies?, Julie H. Collins, Douglas A. Shakelford
the divergence between book and tax income, Mihir A. Deai.

This NBER series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations.Volume 18 continues the series tradition of addressing issues that are relevant to current policy debates as well as to questions of longer-term interest, covering topics that include the tax treatment of assets saved for higher education expenses, the measurement of depreciation allowances, and the mortgage interest subsidy.

This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. The papers in Volume 19 address issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include a comparison of federal, state, and local pre-kindergarten educational programs, the cost-effectiveness of different health insurance reform proposals, economic growth in countries with low marginal corporate income tax rates, the disparity between corporate income as reported to investors and as calculated for corporate tax liability, and the relationship between pyramidal structures and the taxation of intercorporate dividends.

The Structure of Early Care and Education in the United States: Historical Evolution and International Comparisons
Ann Dryden Witte and Marisol Trowbridge
Tax Policy for Health Insurance
Jonathan Gruber
Do Tax Havens Flourish?
James R. Hines Jr.
Book-Tax Conformity for Corporate Income: An Introduction to the Issues
Michelle Hanlon and Terry Shevlin
How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy
Randall Morck.

This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. This twentieth anniversary volume addresses issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include: the distribution of the corporate income tax burden; tax incentives for entrepreneurship; the effect of the Earned Income Tax Credit on labor supply; refund-splitting as a way to encourage saving by low-income households; the concentration of variable annuity ownership households in high tax brackets; and new evidence on the fiscal health of the federal government that takes the Medicare prescription drug benefit into account.

Recent academic research findings on topics relating to taxation and social insurance policy, including the implicit tax imposed by Medicaid on private long-term care insurance benefits, an alternative system of unemployment insurance, and federal energy tax policy. This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. This twenty-first installment in the series reports on recent research concerning both taxation and social insurance policy. The papers discuss Medicaid's implicit tax on the benefits of private long-term care insurance, an alternative to current unemployment insurance systems, the tax treatment of health insurance expenditures, the effective marginal tax rates on labor supply and saving, and the rationale for and effect of energy-related tax policies.

Tax policy debates, generated by one of the most sweeping reforms of the Federal income tax system since its inception, are certain to continue for years to come, providing a fertile field for economic research. This book is the second in a series of annual publications on tax policy and the economy initiated by the National Bureau of Economic Research and designed to convey research results in a way that is accessible to a wide body of lawyers, policymakers, and businesspeople involved in formulating tax policy.Studies in Volume 2 include Don Fullerton's reevaluation of traditional claims that investment incentives bias the tax system toward capital-intensive industries; Laurence Lindsey's further results on the sensitivity of tax revenues to reductions in the top marginal tax rate; Lawrence Kotlikoff's assessment of the impact of tax reform on the pension system; and Douglas Bernheim's examination of international evidence on the impact of budget deficits on trade deficits. Volume 2 also includes research by Roger Gordon and James Hines evaluating the impact of tax reform legislation on the investment decisions of multinational corporations.Lawrence H. Summers is Professor of Economics at Harvard University and Research Associate at the National Bureau of Economic Research.

The Tax Policy and Economy series presents new research bearing on the effects of taxation on economic performance and analyzing the effects of potential tax reforms. Research results are, presented in a timely and accessible fashion. Volume 4 includes contributions by Glenn Hubbard, Lawrence Goulder, Lawrence Summers, Daniel Feenberg, and Eytan Sheshinski. Lawrence H. Summers is Professor of Economics at Harvard University and Research Associate at the National Bureau of Economic Research.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analysis of the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy.Partial ContentsThe Interindustry Effects of Carbon and Other Energy Taxes, Lawrence Goulder * Social Security Alternatives and the Intergenerational Distribution of Income, Laurence Kotlikoff * Corporate Tax Revenues Since the Reform of 1986, James Poterba * Taxation and Inequality: A Longitudinal Perspective, Joel Slemrod * Government Policy and Retirement Saving, David Wise

Government policy and personal retirement saving, Steven F. Venti and David A. Wise
why didn't the tax reform act of 1986 raise corporate taxes?, James M. Poterba
carbon tax design and U.S. industry performance, Lawrence H. Goulder
taxation and inequality - a time-exposure perspective, Joel B. Slemrod
social security and medicare policy from the perspective of generational accounting, Alan J. Auerbach, et al.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analysis of the effects of potential tax reforms. Results of research are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy. Contents Alternatives to Traditional IRAs: Floors and Ceilings in Saving Incentives, B. Douglas Bernheim * New Evidence on the Incentive Effects of R&D Tax Credits, Bronwyn H. Hall * Interindustry Subsidies and the Unemployment Insurance Payroll Tax, Bruce D. Meyer * What Do We Know About Enterprise Zones? Leslie E. Papke * Understanding the Widening Income Distribution of the 1980s, James M. Poterba and Daniel R. Feenberg

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy. Contents Welfare and the Well-Being of Children: The Relative Effectiveness of Cash and In-Kind Transfers - Janet Currie * Energy Taxes and Aggregate Economic Activity - Julio Rotemberg and Michael Woodford * Lifecycle vs. Annual Perspectives on the Incidence of a Value Added Tax - Gilbert E. Metcalf * The Efficiency Cost of Energy Taxes - Lawrence H. Goulder * Tax Policy, Multinational Firms, and the Incentives for R & D - James Hines, Jr.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy.

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practioners and those involved in formulating tax policy.

Introduction, James N. Poterba
tax reforms and labour supply, Nada Eissa
reforming the tax treatment of married couples, Martin Feldstein and Dan Feenberg
environmental tax design, Don Fullerton
design issues in privatizing social security, Laurence Kotlikoff
comparing the flat tax and other options for fundamental tax reform, Bob Hall.

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include an evaluation of Medicaid in the 1980s, medical savings accounts, comparative tax burdens under the existing income tax and a national retail sales tax, implications of a broad-based consumption tax, and mandated community-rated health insurance.Contributors David Bradford, Matthew Eichner, Daniel Feenberg, William Gentry, Jonathan Gruber, R. Glenn Hubbard, Mark McClellan, Andrew Mitrusi, James Poterba, David Wise

Distributional implications of introducing a broad-based consumption tax, William M. Gentry, R. Glenn Hubbard
Distributional effects of adopting a national retail sales tax, Daniel R. feenberg, Andrew W. Mitrusi, James M. Poterba
Health expenditure persistence and the feasibility of medical savings accounts, Matthew J. Eichner, Mark B. McClellan, David A. wise
Implicit budget deficits - the case of a mandated shift to community-rated health insurance, David F. Bradford, Derrick A. Max
Health insurance for poor women and children in the US - lessons from the past decade, Jonathan Gruber.

Topics in this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive effects of the Earned Income Tax Credit, the Social Security Earnings Test and the labor supply of older men, tax rate flexibility in consumption tax systems, fundamental tax reform and corporate finance, business transition issues in fundamental tax reform, and the effect of a consumption tax on the interest rate.This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive effects of the Earned Income Tax Credit, the Social Security Earnings Test and the labor supply of older men, tax rate flexibility in consumption tax systems, fundamental tax reform and corporate finance, business transition issues in fundamental tax reform, and the effect of a consumption tax on the interest rate.ContributorsDavid Bradford, David Cutler, Chris Edwards, Martin Feldstein, Leora Friedberg, William Gentry, Jerry Hausman, Caroline M. Hoxby, R. Glenn Hubbard, Jeffrey Liebman, Andrew Lyon, Peter Merrill, Mel Schwartz

Cost shifting or cost cutting? - the incidence of reductions in Medicare payments, david M. Cutler
taxation by telecommunications regulation, Jerry Hausman
tax incentives for higher education, Caroline M. Hoxby
the impact of the earned income tax credit on incentives and income distribution, Jeffrey B. Liebman
the social security earnings test and Labour supply of older men, Leora Friedberg
transition to and tax-rate flexibility in a cash-flow-type tax, David F. Bradford
would a consumption tax reduce interest rates? Martin Feldstein
fundamental tax reform and corporate financial policy, william M. Gentry, R. Glenn Hubbard
transitional issues in fundamental tax reform - a financial-accounting perspective, Melbert Schwarz et al.

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are presented in a form that is accessible to tax practitioners and policymakers.

Mihir Desai and James Hines, Jr.
Using the Tax System for Export Promotion
Robert Carroll, Douglas Holz-Eakin, Mark Rider, and Harvey Rosen
Personal Income Taxes and the Growth of Small Firms
Andrew Mitrusi and James M. Poterba
The Changing Importance of Income and Payroll Taxes on U.S. Families
David Ellwood and Jeffrey Liebman
The Middle-Class Parent Penalty: Child Benefits in the U.S. Tax Code
Martin Feldstein and Elena Ranguelova
Annuity Collars: A Voluntary Market Approach to Reducing the Risk of Investment-Based Social Security Reform
Mark McClellan
A Primer on Budgetary Accounting Issues and Medicare Reform

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are presented in a form that is accessible to tax practitioners and policymakers.

This NBER series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations.Volume 17 continues the series tradition of addressing topics that are relevant to current issues as well as longer-range concerns, with topics that include the fiscal implications of the No Child Left Behind Act, the 2001 Tax Rebate, and the tax burdens of multinational corporations.

Fiscal implications of school accountability initiatives, David N. Figlio
the benefits of the home mortgage interest deductions, Edward L. Glaeser, Jesse M. Shapiro
did the 2001 tax rebate stimulate spending? evidence from taxpayer surveys, Matthew D. Shapiro, Joel Slemrod
who gets paid to save?, Jagadeesh Gokhale, Laurence J. Kotlikoff
do US multinationals face different tax burdens than other companies?, Julie H. Collins, Douglas A. Shakelford
the divergence between book and tax income, Mihir A. Deai.

This series presents recent research on the effects of taxation and government expenditure programs on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers.

The returns on social security contributions for postwar Americans, Laurence Kotlikoff et al
tax rules and nonprofit institutions, James Hines
the lifetime incidence of medicare, Mark McClellan and Jonathan Skinner
distributional effects of social security reforms, Don Fullerton, Julia Coronado and Thomas Glass
tobacco taxes and public policy to discourage smoking, William Evans, Jeanne Ringel and Diana Strech.

This series presents recent research on the effects of taxation and government expenditure programs on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers.This series presents recent research on the effects of taxation and government expenditure programs on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers.

Taxation and the compensation of CEOs, Brian Hall
stock market reaction to Capital Gains Tax changes, Douglas Shackelford
bequests, Inter Vivos giving, and the Estate Tax, Kathleen McGarry
taxation and internet sales, Austan Goolsbee
generational accounting applied to immigration policy, Alan Auerbach
welfare reform in the 1990s - a first look at its effects, Anne Witte.

This NBER series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations.Volume 18 continues the series tradition of addressing issues that are relevant to current policy debates as well as to questions of longer-term interest, covering topics that include the tax treatment of assets saved for higher education expenses, the measurement of depreciation allowances, and the mortgage interest subsidy.

This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. The papers in Volume 19 address issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include a comparison of federal, state, and local pre-kindergarten educational programs, the cost-effectiveness of different health insurance reform proposals, economic growth in countries with low marginal corporate income tax rates, the disparity between corporate income as reported to investors and as calculated for corporate tax liability, and the relationship between pyramidal structures and the taxation of intercorporate dividends.

The Structure of Early Care and Education in the United States: Historical Evolution and International Comparisons
Ann Dryden Witte and Marisol Trowbridge
Tax Policy for Health Insurance
Jonathan Gruber
Do Tax Havens Flourish?
James R. Hines Jr.
Book-Tax Conformity for Corporate Income: An Introduction to the Issues
Michelle Hanlon and Terry Shevlin
How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy
Randall Morck.

This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. This twentieth anniversary volume addresses issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include: the distribution of the corporate income tax burden; tax incentives for entrepreneurship; the effect of the Earned Income Tax Credit on labor supply; refund-splitting as a way to encourage saving by low-income households; the concentration of variable annuity ownership households in high tax brackets; and new evidence on the fiscal health of the federal government that takes the Medicare prescription drug benefit into account.

Recent academic research findings on topics relating to taxation and social insurance policy, including the implicit tax imposed by Medicaid on private long-term care insurance benefits, an alternative system of unemployment insurance, and federal energy tax policy. This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. This twenty-first installment in the series reports on recent research concerning both taxation and social insurance policy. The papers discuss Medicaid's implicit tax on the benefits of private long-term care insurance, an alternative to current unemployment insurance systems, the tax treatment of health insurance expenditures, the effective marginal tax rates on labor supply and saving, and the rationale for and effect of energy-related tax policies.

Tax policy debates, generated by one of the most sweeping reforms of the Federal income tax system since its inception, are certain to continue for years to come, providing a fertile field for economic research. This book is the first in a series of annual publications on tax policy and the economy initiated by the National Bureau of Economic Research and designed to convey research results in a way that is accessible to a wide body of lawyers, policymakers, and businesspeople involved in formulating tax policy. Volume 1 of Tax Policy and the Economy presents six studies of diverse tax policy issues, each bringing new data to bear on an important policy issue. Alan Auerbach and James Poterba examine the striking decline in corporate tax revenues as a share of GNP John Shoven describes new developments in corporate finance and tax avoidance, concluding that these devices have helped and will continue to help corporate shareholders escape the double taxation of dividends. Herman Leonard and Richard Zeckhauser review the experience of several states with tax amnesty programs and consider the likely effects of a Federal tax amnesty program. Jeffrey Harris explores the economic effects of tobacco taxation, particularly the effect the recent hike in the Federal excise tax on cigarettes had on prices and on the number of smokers. Douglas Bernheim suggests that the Federal estate tax could conceivably reduce Federal tax revenues. And in a concluding chapter, Michael Boskin and Douglas Puffert show that the redistributions between married workers and single workers in the Social Security system far outweigh the much discussed "marriage tax" effects of the individual income tax.

Tax policy debates, generated by one of the most sweeping reforms of the Federal income tax system since its inception, are certain to continue for years to come, providing a fertile field for economic research. This book is the second in a series of annual publications on tax policy and the economy initiated by the National Bureau of Economic Research and designed to convey research results in a way that is accessible to a wide body of lawyers, policymakers, and businesspeople involved in formulating tax policy.Studies in Volume 2 include Don Fullerton's reevaluation of traditional claims that investment incentives bias the tax system toward capital-intensive industries; Laurence Lindsey's further results on the sensitivity of tax revenues to reductions in the top marginal tax rate; Lawrence Kotlikoff's assessment of the impact of tax reform on the pension system; and Douglas Bernheim's examination of international evidence on the impact of budget deficits on trade deficits. Volume 2 also includes research by Roger Gordon and James Hines evaluating the impact of tax reform legislation on the investment decisions of multinational corporations.Lawrence H. Summers is Professor of Economics at Harvard University and Research Associate at the National Bureau of Economic Research.

The Tax Policy and Economy series presents new research bearing on the effects of taxation on economic performance and analyzing the effects of potential tax reforms. Research results are, presented in a timely and accessible fashion. Volume 4 includes contributions by Glenn Hubbard, Lawrence Goulder, Lawrence Summers, Daniel Feenberg, and Eytan Sheshinski.

Tax policy and the economy

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Tax policy and the economy

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