Tax policy and the economy
Author(s)
Bibliographic Information
Tax policy and the economy
University of Chicago Press, 2022
- v. 36 : pb
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Note
"This issue of the NBER's tax policy and the economy journal series contains revised versions of papers presented at a virtual conference on September 23, 2021"--Acknowledgments
"NBER tax policy and the economy, number 36, 2022"--T.p. verso
Includes bibliographical references
Description and Table of Contents
Description
This volume presents five new studies on current topics in taxation and government spending.
Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick study how investors respond to taxes on capital gains, whether their incentives to invest are affected by those taxes, and whether that responsiveness has changed over time. Ethan Rouen, Suresh Nallareddy, and Juan Carlos Suárez Serrato revisit the question of whether cuts to corporate taxes increase income inequality, bringing new data and new statistical techniques to generate fresh findings. Alan Auerbach and William Gale investigate whether the advantages and disadvantages of different types of taxation are affected when interest rates stay low for long periods, as has been the case in the U.S. for many years. Nora Gordon and Sarah Reber study the distributional impact of emergency subsidies to schools made by the federal government during the recent COVID pandemic and whether those subsidies were sufficient to cover the increased school costs induced by the pandemic. Jacob Goldin, Elaine Maag, and Katherine Michelmore investigate the fiscal cost of an expansion of the U.S. child tax credit, which has been discussed extensively in policy circles recently. They take into account not only the direct expenditure on the allowance but how cost is affected by the existence of work incentives and by possible beneficial effects on childrens’ adult earnings.
Table of Contents
Introduction
Robert A. Moffitt
Rethinking How We Score Capital Gains Tax Reform
Natasha Sarin, Lawrence Summers, Owen Zidar, and Eric Zwick
Do Corporate Tax Cuts Increase Income Inequality?
Suresh Nallareddy, Ethan Rouen, and Juan Carlos Suárez Serrato
Tax Policy Design with Low Interest Rates
Alan J. Auerbach and William G. Gale
Were Federal COVID Relief Funds for Schools Enough?
Nora Gordon and Sarah Reber
Estimating the Net Fiscal Cost of a Child Tax Credit Expansion
Jacob Goldin, Elaine Maag, and Katherine Michelmore
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