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Journal Article
Review essay on Cheating the Government: the Economics of Evasion(1990) by Frank A. Cowell
Hunter, William C. (1992-03)
Economic Review , Issue Mar , Pages 35-41

Journal Article
Kemp-Roth and saving
Evans, Paul (1981)
FRBSF Economic Letter

Working Paper
What does the capital income tax distort?
Gokhale, Jagadeesh; Cai, Jinyong (1990)
In addition to taxing future consumption (including leisure), capital income taxation subsidizes the consumption of durables. the taxation of future consumption may be characterized as an intertemporal distortion, while the subsidy to durables may be characterized as a static distortion. the magnitude of this intertemporal distortion has received considerable attention, but few analyses have dealt with the static distortion. ; This paper decomposes the excess burden arising from capital income taxation into its static and intertemporal components. the analysis is based on a life-cycle model ...
Working Papers (Old Series) , Paper 9013

Working Paper
Does tax policy affect executive compensation? evidence from postwar tax reforms
Frydman, Carola; Molloy, Raven S. (2009)
Evidence since the 1980s suggests that the level and structure of executive compensation in U.S. public corporations are largely unresponsive to tax incentives. However, the relative tax advantage of different forms of pay has been relatively small during this period. Using a sample of top executives in large firms from 1946 to 2005, we find little response of salaries, qualified stock options, long-term incentive pay, or bonuses paid after retirement to changes in tax rates on labor income--even though tax rates were significantly higher and more heterogeneous across individuals in the first ...
Finance and Economics Discussion Series , Paper 2009-30

Working Paper
Government budgetary policies, economic growth, and currency substitution in a small open economy
Holman, Jill A. (2000)
This paper compares the macroeconomic consequences of alternative government budgetary policies in a small open economy where agents transact in both domestic and foreign currencies. An endogenous growth model is used to rank the effects of income-tax-financed and inflation-tax-financed government expenditures on the economy?s growth and inflation rates. Currency substitution provides an avenue for inflation-tax evasion and affects the rankings of the two modes of government finance. The analysis reveals that an increase in the size of government reduces the growth rate of the economy ...
Research Working Paper , Paper RWP 00-08

Journal Article
Income-tax progressivity: a century-old debate
Rosen, Harvey S. (1990-01)
Business Review , Issue Jan , Pages 3-12

Journal Article
Taxing capital gains
Webb, Roy H. (1980-11)
An abstract for this article is not available
Economic Review , Volume 66 , Issue Nov , Pages 14-22

Journal Article
Income taxes: who pays and how much?
Coughlin, Cletus C. (2006-03)
National Economic Trends , Issue Mar

Working Paper
Tax reform with useful public expenditures
Cassou, Steven P.; Lansing, Kevin J. (2004)
This paper examines the economic effects of tax reform in an endogenous growth model that allows for two types of useful public expenditures; one type contributes to human capital information while the other provides direct utility to households. We show that the optimal fiscal policy calls for full expensing of private investment which shifts the tax base to private consumption. The efficient levels of public investment and public consumption relative to output are uniquely pinned down by parameters that govern both technology and preferences. In general, implementing the optimal fiscal ...
Working Papers in Applied Economic Theory , Paper 98-09

Newsletter
The Fiscal Cliff and the Dynamics of Income
McGranahan, Leslie; Nohel, Tom (2014-04)
At the end of 2012, certain income tax policies were set to end and others to become effective. Central among these was the planned expiration of the 2001 and 2003 tax cuts (the ?Bush tax cuts?), which had been extended for two years in 2010.
Chicago Fed Letter , Issue Apr

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