Search Results

(refine search)

SORT BY: PREVIOUS / NEXT

All:
Title:
Author:
Abstract:
Keywords:

+ Add Search Parameter

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

Journal Article
Would a research tax credit be a good investment for Texas?
Viard, Alan D.; Sigalla, Fiona (1999-03)
Southwest Economy , Issue Mar , Pages 1-7

Working Paper
The demand for income tax progressivity in the growth model
Carroll, Daniel R. (2013)
This paper examines the degree of income tax progressivity chosen through a simple majority vote in a model with savings. Households have permanent differences with respect to their labor productivity and their discount factors. The government has limited commitment to future policy, so voting is repeated every period. Because the model features mobility within the wealth distribution, the median voter is determined endogenously. In a numerical experiment, the model is initialized to the 1992 U.S. joint distribution of income and wealth as well as several statistics of the federal income tax ...
Working Papers (Old Series) , Paper 1106

Journal Article
Lessons from the income maintenance experiments: an overview
Munnell, Alicia H. (1987-05)
New England Economic Review , Issue May , Pages 32-45

Working Paper
Bracket creep in the age of indexing: have we solved the problem?
Altig, David E.; Carlstrom, Charles T. (1991)
An examination of the inflation-indexing provisions contained in the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986.
Working Papers (Old Series) , Paper 9108

Journal Article
Getting back earned income
Samuels, George (2002-01)
New England workers are not fully utilizing the Earned Income Tax Credit, missing out on benefits from federal and state governments. George Samuels overviews the tax program and shows how workers in New England can take advantage of it.
Communities and Banking , Issue Win , Pages 14-16

Working Paper
Marginal tax rates and income inequality: a quantitative-theoretic analysis
Altig, David E.; Carlstrom, Charles T. (1995)
An Auerbach-Kotlikoff (AK) overlapping-generations model is used to examine how changes in marginal income-tax rate structures affect the distribution of income, drawing on actual changes to the U.S. tax code. This approach builds on AK by allowing for many different cohort types, and hence for a nontrivial endogenous distribution of income.
Working Papers (Old Series) , Paper 9508

Journal Article
The tax penalty on married workers
Jianakoplos, Nancy (1977-12)
Review , Volume 59 , Issue Dec , Pages 12-18

Journal Article
The shifty Laffer curve
Becsi, Zsolt (2000-07)
Any number of U.S. politicians owe their success to emphasizing tax cutting. According to logic, voters are opting for fewer government services or for changes in the mix of services rendered. It is at this point that things become complicated, however, because what happens to expenditures influences how much revenue a government needs to collect. The author of this article observes that a good place to start in understanding the impacts of tax policy is with what is popularly known as the Laffer curve. This curve became famous early in the 1980s when tax rates fell but tax revenues did not ...
Economic Review , Volume 85 , Issue Q3 , Pages 53-64

Journal Article
How would tax reform affect financial markets?
Golob, John E. (1995-10)
The U.S. Congress is evaluating several proposals to reform the federal income tax system. Proponents of tax reform want to simplify tax preparation and stimulate economic growth by increasing the incentives for taxpayers to work, save, and invest.> While the primary objective of tax reform is a more productive economy, changing the tax laws would also affect financial markets. Several of the proposals would change the way interest expenses are deducted and change the way income from interest, dividends, and capital gains is taxed. These changes would affect interest rates and the prices of ...
Economic Review , Volume 80 , Issue Q IV , Pages 19-39

PREVIOUS / NEXT

Fed in Print

Search Results

FILTER BY year

FILTER BY Bank

FILTER BY Series

FILTER BY Content Type

FILTER BY Author

FILTER BY Keywords