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.
General
Imprint: |
University of Chicago Press
|
Country of origin: |
United States |
Series: |
(NBER) National Bureau of Economic Research Tax Policy and the EconomyStarting from Volume 22 |
Release date: |
August 2017 |
Editors: |
Robert A. Moffitt
|
Dimensions: |
159 x 243 x 2mm (L x W x T) |
Format: |
Hardcover - Cloth over boards
|
Pages: |
256 |
ISBN-13: |
978-0-226-53927-0 |
Categories: |
Books >
Business & Economics >
Economics >
General
Promotions
|
LSN: |
0-226-53927-X |
Barcode: |
9780226539270 |
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