The Resource Tax policy and the economy
Tax policy and the economy
Resource Information
The item Tax policy and the economy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Tax policy and the economy represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- xvi, 163 p.
- 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
- Isbn
- 9780226645865
- Label
- Tax policy and the economy
- Title
- Tax policy and the economy
- 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
- 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
- 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Tax-policy-and-the-economy/18M64nij3RI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Tax-policy-and-the-economy/18M64nij3RI/">Tax policy and the economy</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
