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The Resource Tax policy and the economy

Tax policy and the economy

Label
Tax policy and the economy
Title
Tax policy and the economy
Creator
Contributor
Subject
Language
eng
Summary
This volume presents five new studies on taxation and government transfer programs. The first study explores whether "unconventional" fiscal policy in the form of pre-announced consumption tax changes can shift durables purchases intertemporally, how such shifts are affected by consumer credit. The effects of the Tax Cuts and Jobs Act (TCJA) on corporation behaviour and on firms' statements about their behaviour are examined in the second study. Here the authors focus on four outcomes: bonuses, investment, share repurchases, and dividends. The third study discusses "tax equivalences", disparate sets of policies that have the same economic effects, and illustrate when these equivalences break down. The fourth study uses data from NBER's TAXSIM model to investigate the equity implications of a switch from joint to independent taxation that could occur in conjunction with adoption of return-free tax filing. The fifth study shows asset pricing can be used to value implicit fiscal debts, which are currently rarely measured or adjusted for risk, while accounting for risk properties. The authors apply their methodology to study social security
http://bibfra.me/vocab/lite/collectionName
Tax policy and the economy
Geographic coverage
North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Moffitt, R.A
Series statement
NBER tax policy and the economy
Series volume
33
http://library.link/vocab/subjectName
  • tax policy
  • consumption tax
  • horizontal equity
  • TCJA
  • consumption tax
  • tax system
  • joint taxation
  • separate taxation
  • social security
  • economic activity
Label
Tax policy and the economy
Instantiates
Publication
Contents
  • 1. Do household finances constrain unconventional fiscal policy?
  • Baker, S.R.
  • Kueng, L.
  • Melzer, B.T.
  • ; p. 1-32
  • 2. Tax reform made me do it!
  • Hanlon, M.
  • Hoopes, J.L.
  • Slemrod, J.
  • ; p. 33-80
  • 3. Tax equivalences and their implications
  • Auerbach, A.J.
  • ; p. 81-108
  • 4. Independent taxation, horizontal equity, and return-free filing
  • Liebman, J.
  • Ramsey, D.
  • ; p. 109-130
  • 5. The true cost of social security
  • Blocker, A.W.
  • Kotlikoff, L.J.
  • Ross, S.A.
  • Villar Vallenas, S.
  • ; p. 131-162
Extent
xvi, 163 p.
Isbn
9780226645865
Label
Tax policy and the economy
Publication
Contents
  • 1. Do household finances constrain unconventional fiscal policy?
  • Baker, S.R.
  • Kueng, L.
  • Melzer, B.T.
  • ; p. 1-32
  • 2. Tax reform made me do it!
  • Hanlon, M.
  • Hoopes, J.L.
  • Slemrod, J.
  • ; p. 33-80
  • 3. Tax equivalences and their implications
  • Auerbach, A.J.
  • ; p. 81-108
  • 4. Independent taxation, horizontal equity, and return-free filing
  • Liebman, J.
  • Ramsey, D.
  • ; p. 109-130
  • 5. The true cost of social security
  • Blocker, A.W.
  • Kotlikoff, L.J.
  • Ross, S.A.
  • Villar Vallenas, S.
  • ; p. 131-162
Extent
xvi, 163 p.
Isbn
9780226645865

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      52.3736660 4.9336932
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