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Keywords:Income tax 

Journal Article
How capital taxes harm economic growth: Britain versus the United States

The different methods used by Great Britain and the United States to finance World War II had a significant impact on postwar economic growth in the two countries. In this article, Lee Ohanian discusses the evolution of war-finance policies in the two countries and examines how the different approaches?taxing capital income versus issuing government debt?led to differences in economic performance after the war.
Business Review , Issue Jul , Pages 17-27

Working Paper
Are TIPS really tax disadvantaged? Rethinking the tax treatment of U.S. Treasury Inflation Indexed Securities

In 1997 the U.S. Treasury introduced Inflation Indexed (or Protected) Securities with substantial promotional fanfare. Yet, due in part to what some in the finance profession have described as a "tax disadvantage" placed upon TIPS, many are questioning whether they should appeal to a wide audience. Some, in fact, advise holding TIPS only in tax-deferred accounts. In this paper, the authors develop a framework that allows us to demonstrate that the tax treatment of TIPS is trivially different from that of conventional Treasury securities. Utilizing an after-tax valuation approach, they ...
FRB Atlanta Working Paper , Paper 2003-9

Journal Article
Review essay on Cheating the Government: the Economics of Evasion(1990) by Frank A. Cowell

Economic Review , Issue Mar , Pages 35-41

Journal Article
Income taxes: who pays and how much?

National Economic Trends , Issue Mar

Journal Article
After three rounds: 2-1

FRBSF Economic Letter

Working Paper
Marginal tax rates and income inequality: a quantitative-theoretic analysis

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

Working Paper
Bracket creep in the age of indexing: have we solved the problem?

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
Integrating business and personal income taxes

An examination of the problems surrounding the current corporate tax system, including a detailed look at several reform proposals from the Treasury Department.
Economic Commentary , Issue Oct

Working Paper
The demand for income tax progressivity in the growth model

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

Working Paper
Earnings and wealth inequality and income taxation: quantifying the tradeoffs of switching to a proportional income tax in the U.S.

This paper quantifies the steady-state aggregate, distributional, and mobility effects of switching the U.S. to a proportional income tax system.
Working Papers (Old Series) , Paper 9814

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Altig, David E. 8 items

Carlstrom, Charles T. 6 items

Gokhale, Jagadeesh 3 items

Kotlikoff, Laurence J. 3 items

Munnell, Alicia H. 3 items

Carroll, Daniel R. 2 items

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Income tax 73 items

Taxation 23 items

Consumption (Economics) 6 items

Inflation (Finance) 5 items

Corporations - Taxation 4 items

Income distribution 4 items

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