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Tax Policy and the Economy, Volume 31

Buch | Hardcover

256 Seiten

2017
University of Chicago Press (Verlag)
9780226539270 (ISBN)

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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.

Robert A. Moffitt is the Krieger-Eisenhower Professor of Economics at Johns Hopkins University with a joint appointment at the Johns Hopkins School of Public Health. He is a research associate of the National Bureau of Economic Research.

Erscheinungsdatum	29.01.2018
Reihe/Serie	National Bureau of Economic Research Tax Policy and the Economy
Sprache	englisch
Maße	16 x 24 mm
Gewicht	425 g
Themenwelt	Sonstiges ► Geschenkbücher
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-13	9780226539270 / 9780226539270
Zustand	Neuware