IDEAS home Printed from https://ideas.repec.org/f/c/pto287.html
   My authors  Follow this author

Eric Toder

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Rosanne Altshuler & Benjamin Harris & Eric Toder, 2011. "Capital Income Taxation and Progressivity in a Global Economy," Departmental Working Papers 201122, Rutgers University, Department of Economics.

    Cited by:

    1. Clausing, Kimberly A., 2013. "Who Pays the Corporate Tax in a Global Economy?," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 151-184, March.
    2. Harry Grubert & Rosanne Altshuler, 2016. "Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 643-676, September.
    3. Claudio Agostini, 2016. "Small Firms and Presumptive Tax Regimes in Chile: Tax Avoidance and Equity," Working Papers wp_049, Adolfo Ibáñez University, School of Government.
    4. Rosanne Altshuler & Barry Bosworth, 2011. "Fiscal Consolidation in America: The Policy Options," Departmental Working Papers 201120, Rutgers University, Department of Economics.
    5. Claudio A Agostini & Bárbara Flores & Claudia Martinez, 2011. "Equidad Tributaria Horizontal en el Impuesto al Ingreso en Chile," Working Papers wp_012, Adolfo Ibáñez University, School of Government.
    6. Oliver Denk & Robert P. Hagemann & Patrick Lenain & Valentin Somma, 2013. "Inequality and Poverty in the United States: Public Policies for Inclusive Growth," OECD Economics Department Working Papers 1052, OECD Publishing.
    7. Leonard E. Burman, 2012. "Testimony presented before the House Committee on Ways and Means and the Senate Committee on Finance entitled “Tax Reform and the Tax Treatment of Capital Gains"," Center for Policy Research Working Papers 144, Center for Policy Research, Maxwell School, Syracuse University.

  2. Barbara A. Butrica & Howard M. Iams & Karen E. Smith & Eric J. Toder, 2009. "The Disappearing Defined Benefit Pension and its Potential Impact on the Retirement Incomes of Boomers," Working Papers, Center for Retirement Research at Boston College wp2009-2, Center for Retirement Research.

    Cited by:

    1. Mitchell Marsden & Cathleen Zick & Robert Mayer, 2011. "The Value of Seeking Financial Advice," Journal of Family and Economic Issues, Springer, vol. 32(4), pages 625-643, December.
    2. James M. Poterba, 2014. "Retirement Security in an Aging Population," American Economic Review, American Economic Association, vol. 104(5), pages 1-30, May.
    3. Mitchell, O.S. & Piggott, J., 2016. "Workplace-Linked Pensions for an Aging Demographic," Handbook of the Economics of Population Aging, in: Piggott, John & Woodland, Alan (ed.), Handbook of the Economics of Population Aging, edition 1, volume 1, chapter 0, pages 865-904, Elsevier.
    4. Rothbaum Jonathan, 2017. "Bridging a Survey Redesign Using Multiple Imputation: An Application to the 2014 CPS ASEC," Journal of Official Statistics, Sciendo, vol. 33(1), pages 187-206, March.
    5. Karen Smith & Mauricio Soto & Rudolph G. Penner, 2009. "How Seniors Change Their Asset Holdings During Retirement," Working Papers, Center for Retirement Research at Boston College wp2009-31, Center for Retirement Research, revised Dec 2009.
    6. Murray, Tim, 2019. "Defined benefit pensions and homeownership in the post-Great Recession era," MPRA Paper 92601, University Library of Munich, Germany.
    7. Sita Nataraj Slavov & Aspen Gorry, 2012. "Financing entitlements and promoting work: Does policy encourage early retirement?," AEI Economic Perspectives, American Enterprise Institute, December.
    8. Ni, Shawn & Podgursky, Michael & Wang, Xiqan, 2021. "Teacher Pension Enhancements and Staffing in an Urban School District," Working Papers 21-1, Sinquefield Center for Applied Economic Research, Saint Louis University.
    9. Gustafson, Matthew T., 2017. "The market sensitivity of retirement and defined contribution pensions: Evidence from the public sector," Journal of Public Economics, Elsevier, vol. 145(C), pages 1-13.
    10. Gopi Shah Goda & John B. Shoven & Sita Nataraj Slavov, 2010. "Does Stock Market Performance Influence Retirement Intentions?," NBER Working Papers 16211, National Bureau of Economic Research, Inc.
    11. J. Birkenmaier & Q. J. Fu, 2019. "Does Consumer Financial Management Behavior Relate to Their Financial Access?," Journal of Consumer Policy, Springer, vol. 42(3), pages 333-348, September.
    12. Joshua D. Rauh & Irina Stefanescu & Stephen P. Zeldes, 2020. "Cost Saving and the Freezing of Corporate Pension Plans," NBER Working Papers 27251, National Bureau of Economic Research, Inc.
    13. Rauh, Joshua D. & Stefanescu, Irina & Zeldes, Stephen P., 2020. "Cost saving and the freezing of corporate pension plans," Journal of Public Economics, Elsevier, vol. 188(C).
    14. Sebastian Devlin-Foltz & Alice Henriques Volz & John Edward Sabelhaus, 2015. "The Evolution of Retirement Wealth," Finance and Economics Discussion Series 2015-9, Board of Governors of the Federal Reserve System (U.S.).
    15. Michael S. Finke & John S. Howe & Sandra J. Huston, 2017. "Old Age and the Decline in Financial Literacy," Management Science, INFORMS, vol. 63(1), pages 213-230, January.
    16. James M. Poterba, 2014. "Retirement Security in an Aging Society," NBER Working Papers 19930, National Bureau of Economic Research, Inc.
    17. Parsiad Azimzadeh & Peter A. Forsyth, 2015. "The existence of optimal bang-bang controls for GMxB contracts," Papers 1502.05743, arXiv.org, revised Nov 2015.
    18. Daniel H. Cooper & Barry Z. Cynamon & Steven Fazzari, 2023. "Sustainable Consumption and the Comprehensive Economic Well-Being of American Households," Working Papers 23-5, Federal Reserve Bank of Boston.

  3. Barbara A. Butrica & Karen E. Smith & Eric J. Toder, 2009. "Retirement Security and the Stock Market Crash: What Are the Possible Outcomes?," Working Papers, Center for Retirement Research at Boston College wp2009-30, Center for Retirement Research, revised Nov 2009.

    Cited by:

    1. Emma Aluodi & Amos Njuguna & Bernard Omboi, 2017. "Effect of Financial Literacy on Retirement Preparedness among Employees in the Insurance Sector in Kenya," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(10), pages 242-242, September.
    2. Gopi Shah Goda & John B. Shoven & Sita Nataraj Slavov, 2010. "Does Stock Market Performance Influence Retirement Intentions?," NBER Working Papers 16211, National Bureau of Economic Research, Inc.

  4. Barbara A. Butrica & Karen E. Smith & Eric Toder, 2008. "How the Income Tax Treatment of Saving and Social Security Benefits May Affect Boomers' Retirement Incomes," Working Papers, Center for Retirement Research at Boston College wp2008-3, Center for Retirement Research, revised Feb 2008.

    Cited by:

    1. Li, Zhengtao & Hu, Bin, 2018. "Perceived health risk, environmental knowledge, and contingent valuation for improving air quality: New evidence from the Jinchuan mining area in China," Economics & Human Biology, Elsevier, vol. 31(C), pages 54-68.

  5. Janette Kawachi & Karen E. Smith & Eric J. Toder, 2006. "Making Maximum Use Of Tax-Deferred Retirement Accounts," Working Papers, Center for Retirement Research at Boston College wp2005-19, Center for Retirement Research.

    Cited by:

    1. Qi Guan & Matthew S. Rutledge & April Yanyuan Wu & Francis M. Vitagliano, 2015. "Do Catch-Up Contributions Increase 401 (K) Savings?," Mathematica Policy Research Reports ab559a9fd47b439fad89f5629, Mathematica Policy Research.
    2. Matthew S. Rutledge & April Yanyuan Wu & Francis M. Vitagliano, "undated". "Do Tax Incentives Increase 401 (K) Retirement Saving? Evidence from the Adoption of Catch-Up Contributions," Mathematica Policy Research Reports 9e3f2369237e4d798025ac66e, Mathematica Policy Research.

Articles

  1. Eric Toder, 2020. "Does the Federal Income Tax Law Favor Entrepreneurs?," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1219-1232, December.

    Cited by:

    1. Takayuki Nagato, 2024. "Designing a Tax System that Encourages Innovation in Start-ups," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 20(1), pages 1-33, February.

  2. William Gale & Hilary Gelfond & Aaron Krupkin & Mark J. Mazur & Eric Toder, 2018. "A Preliminary Assessment of the Tax Cuts and Jobs Act of 2017," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(4), pages 589-612, December.

    Cited by:

    1. Stylianos Asimakopoulos & James Malley & Apostolis Philippopoulos, 2024. "The Firm-level and Aggregate E¤ects of Corporate Payout Policy," Working Papers 2024_13, Business School - Economics, University of Glasgow.
    2. Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected effects of the US tax reform on other countries: global and local survey evidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1608-1630, December.
    3. Iuliia Shybalkina, 2021. "The role of organized groups in administrative burdens of property taxation," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 4(1).
    4. Francesco Furno, 2021. "The Macroeconomic Effects of Corporate Tax Reforms," Papers 2111.12799, arXiv.org.
    5. Gürlek, Elif, 2021. "Corporate Taxation in the U.S. and Canada – A Comparative Analysis," Junior Management Science (JUMS), Junior Management Science e. V., vol. 6(3), pages 489-506.

  3. Eric Toder & Alan D. Viard, 2016. "Replacing Corporate Tax Revenues With a Mark-to-Market Tax on Shareholder Income," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 701-732, September.

    Cited by:

    1. Seth G. Benzell & Laurence J. Kotlikoff & Guillermo Lagarda & Yifan Ye, 2018. "Simulating U.S. Business Cash Flow Taxation in a 17-Region Global Model," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-312, Boston University - Department of Economics.
    2. Seth G. Benzell & Laurence J. Kotlikoff & Guillermo LaGarda & Victor Yifan Ye, 2017. "Simulating Business Cash Flow Taxation," NBER Working Papers 23675, National Bureau of Economic Research, Inc.

  4. Donald B. Marron & Eric J. Toder, 2014. "Tax Policy Issues in Designing a Carbon Tax," American Economic Review, American Economic Association, vol. 104(5), pages 563-568, May.

    Cited by:

    1. Tim Jackson & Peter Victor & Asjad Naqvi, 2016. "Towards a Stock-Flow Consistent Ecological Macroeconomics. WWWforEurope Working Paper No. 114," WIFO Studies, WIFO, number 58788.
    2. Dorothée Charlier & Mouez Fodha & Djamel Kirat, 2023. "Residential CO2 Emissions in Europe and Carbon Taxation: A Country-Level Assessment," Post-Print hal-03901487, HAL.
    3. Pereira, Alfredo & Pereira, Rui, 2016. "On the Optimal Use of Revenues from a CO2 Tax and the Importance of Labor Market Conditions," MPRA Paper 77630, University Library of Munich, Germany.
    4. Naef Alain, 2023. "The Impossible Love of Fossil Fuel Companies for Carbon Taxes," Working papers 923, Banque de France.
    5. Claudia Kettner-Marx & Daniela Kletzan-Slamanig, 2018. "Carbon Taxes from an Economic Perspective," WIFO Working Papers 554, WIFO.
    6. Borui Tian & Mingyue Zheng & Wenjie Liu & Yueqing Gu & Yi Xing & Chongchao Pan, 2024. "Impacts of Carbon Border Adjustment Mechanism on the Development of Chinese Steel Enterprises and Government Management Decisions: A Tripartite Evolutionary Game Analysis," Sustainability, MDPI, vol. 16(8), pages 1-32, April.
    7. de Bruin, Kelly & Yakut, Aykut Mert, 2024. "Efficiency–equity trade-off in the Irish carbon tax: A CGE investigation of mixed revenue recycling schemes," Economic Modelling, Elsevier, vol. 134(C).
    8. Fan, Wei & Yan, Ling & Chen, Boyang & Ding, Wangwang & Wang, Ping, 2022. "Environmental governance effects of local environmental protection expenditure in China," Resources Policy, Elsevier, vol. 77(C).
    9. Dorothée CHARLIER & Mouez FODHA & Djamel KIRAT, 2021. "CO2 Emissions from the Residential Sector in Europe: Some Insights form a Country-Level Assessment," LEO Working Papers / DR LEO 2849, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
    10. Rakesh Gupta & Kejia Yan & Tarlok Singh & Di Mo, 2020. "Domestic and International Drivers of the Demand for Water Resources in the Context of Water Scarcity: A Cross-Country Study," JRFM, MDPI, vol. 13(11), pages 1-28, October.
    11. Ghaith, Ahmad F. & Epplin, Francis M., 2017. "Consequences of a carbon tax on household electricity use and cost, carbon emissions, and economics of household solar and wind," Energy Economics, Elsevier, vol. 67(C), pages 159-168.
    12. Bishwanath Goldar & Meera Bhalla, 2015. "Scope for Reducing CO2 Emissions of Indian Manufacturing: Its Likely Impact on Export Competitiveness," Journal of International Commerce, Economics and Policy (JICEP), World Scientific Publishing Co. Pte. Ltd., vol. 6(03), pages 1-27.
    13. Asjad Naqvi, 2015. "Modeling Growth, Distribution, and the Environment in a Stock-Flow Consistent Framework. WWWforEurope Policy Paper No. 18," WIFO Studies, WIFO, number 57883.
    14. Cheng, Shulei & Wang, Ping & Chen, Boyang & Fan, Wei, 2022. "Decoupling and decomposition analysis of CO2 emissions from government spending in China," Energy, Elsevier, vol. 243(C).
    15. De Groote, Olivier & Gautier, Axel & Verboven, Frank, 2022. "The political economy of financing climate policy – Evidence from the solar PV subsidy programs," TSE Working Papers 22-1329, Toulouse School of Economics (TSE), revised Feb 2024.
    16. Andreas Welling, 2017. "Optimal Carbon Tax Scheme under Uncertainty in an Oligopolistic Market of Polluters," FEMM Working Papers 170001, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
    17. Boqiang Lin & Zhijie Jia, 2020. "Supply control vs. demand control: why is resource tax more effective than carbon tax in reducing emissions?," Palgrave Communications, Palgrave Macmillan, vol. 7(1), pages 1-13, December.
    18. Cheng, Ya & Sinha, Avik & Ghosh, Vinit & Sengupta, Tuhin & Luo, Huawei, 2021. "Carbon Tax and Energy Innovation at Crossroads of Carbon Neutrality: Designing a Sustainable Decarbonization Policy," MPRA Paper 108185, University Library of Munich, Germany, revised 2021.
    19. Jan Goebel & Christian Krekel & Tim Tiefenbach & Nicolas R. Ziebarth, 2015. "How Natural Disasters Can Affect Environmental Concerns, Risk Aversion, and Even Politics: Evidence from Fukushima and Three European Countries," SOEPpapers on Multidisciplinary Panel Data Research 762, DIW Berlin, The German Socio-Economic Panel (SOEP).
    20. Anan Wattanakuljarus, 2019. "Effects and burdens of a carbon tax scheme in Thailand," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 9(2), pages 173-219, June.
    21. Richard S.J. Tol, 2016. "The Structure of the Climate Debate," Working Paper Series 09616, Department of Economics, University of Sussex Business School.
    22. Tan, Ruipeng & Cai, Qijun & Pan, Lulu, 2024. "Faking for fortune: Emissions trading schemes and corporate greenwashing in China," Energy Economics, Elsevier, vol. 130(C).
    23. Alfredo Marvão Pereira & Rui Marvão Pereira, 2023. "Energy Taxation Reform with an Environmental Focus in Portugal," Energies, MDPI, vol. 16(3), pages 1-23, January.
    24. Munguía-López, Aurora del Carmen & González-Bravo, Ramón & Ponce-Ortega, José María, 2019. "Evaluation of carbon and water policies in the optimization of water distribution networks involving power-desalination plants," Applied Energy, Elsevier, vol. 236(C), pages 927-936.
    25. Asjad Naqvi, 2015. "Modeling Growth, Distribution, and the Environment in a Stock-Flow Consistent Framework," Ecological Economics Papers ieep2, Institute of Ecological Economics.
    26. Fetzer, Thiemo & Palmou, Christina & Schneebacher, Jakob, 2024. "How do firms cope with economic shocks in real time?," CAGE Online Working Paper Series 722, Competitive Advantage in the Global Economy (CAGE).
    27. Sami Ullah & Rundong Luo & Tomiwa Sunday Adebayo & Mustafa Tevfik Kartal, 2023. "Dynamics between environmental taxes and ecological sustainability: Evidence from top‐seven green economies by novel quantile approaches," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(2), pages 825-839, April.
    28. Abdul-Salam, Yakubu & Kemp, Alex & Phimister, Euan, 2022. "Energy transition in the UKCS – Modelling the effects of carbon emission charges on upstream petroleum operations," Energy Economics, Elsevier, vol. 108(C).
    29. Wang, Qiang & Li, Rongrong, 2015. "Cheaper oil: A turning point in Paris climate talk?," Renewable and Sustainable Energy Reviews, Elsevier, vol. 52(C), pages 1186-1192.
    30. Thiemo Fetzer & Christina Palmou & Jakob Schneebacher, 2024. "How Do Firms Cope with Economic Shocks in Real Time?," ECONtribute Discussion Papers Series 337, University of Bonn and University of Cologne, Germany.
    31. McLaughlin, Craig & Elamer, Ahmed A. & Glen, Thomas & AlHares, Aws & Gaber, Hazem Rasheed, 2019. "Accounting society's acceptability of carbon taxes: Expectations and reality," Energy Policy, Elsevier, vol. 131(C), pages 302-311.
    32. Jia, Zhijie & Wen, Shiyan & Sun, Zao, 2022. "Current relationship between coal consumption and the economic development and China's future carbon mitigation policies," Energy Policy, Elsevier, vol. 162(C).
    33. Thiemo Fetzer & Christina Palmou & Jakob Schneebacher, 2024. "How Do Firms Cope with Economic Shocks in Real Time?," CESifo Working Paper Series 11367, CESifo.
    34. Saelim, Supawan, 2019. "Carbon tax incidence on household consumption: Heterogeneity across socio-economic factors in Thailand," Economic Analysis and Policy, Elsevier, vol. 62(C), pages 159-174.
    35. Jan Goebel & Christian Krekel & Tim Tiefenbach & Nicholas R. Ziebarth, 2014. "Natural Disaster, Environmental Concerns, Well-Being and Policy Action," CINCH Working Paper Series 1405, Universitaet Duisburg-Essen, Competent in Competition and Health.
    36. Mukherjee, Sacchidananda, 2022. "Exploring a Design of Carbon Tax for Coal and Lignite based Thermal Power Sector in India," Working Papers 22/382, National Institute of Public Finance and Policy.
    37. Wenxue Ran & Teng Xu, 2023. "Low-Carbon Supply Chain Coordination Based on Carbon Tax and Government Subsidy Policy," Sustainability, MDPI, vol. 15(2), pages 1-19, January.
    38. Wenjie Chen & Xiaogang Wu & Zhu Xiao, 2023. "Impact of Environmental Policy Mix on Carbon Emission Reduction and Social Welfare: Scenario Simulation Based on Private Vehicle Trajectory Big Data," Energies, MDPI, vol. 16(15), pages 1-18, August.
    39. Wang, Cong & Naveed, Amjad, 2024. "Innovation and environmental protection: An EU perspective," Applied Energy, Elsevier, vol. 366(C).
    40. Liu, Ziheng & Lu, Qinan, 2024. "Carbon dioxide fertilization, carbon neutrality, and food security," China Economic Review, Elsevier, vol. 85(C).
    41. Agustin Redonda, 2016. "Tax Expenditures and Sustainability. An Overview," Discussion Notes 1603, Council on Economic Policies.
    42. Acevedo, Giancarlo & Bernales, Alejandro & Flores, Andrés & Inzunza, Andrés & Moreno, Rodrigo, 2021. "The effect of environmental policies on risk reductions in energy generation," Journal of Economic Dynamics and Control, Elsevier, vol. 126(C).
    43. Rezgar FEIZI & Sahar AMIDI & Thais NUNEZ-ROCHA & Isabelle RABAUD, 2022. "Carbon Tax and Emissions Transfer: a Spatial Analysis," LEO Working Papers / DR LEO 2965, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
    44. Kurt Kratena, 2015. "Thematic Report: Macroeconomic Models Including Specifically Social and Environmental Aspects. WWWforEurope Deliverable No. 8," WIFO Studies, WIFO, number 58411.
    45. Fetzer, Thiemo & Palmou, Christina & Schneebacher, Jakob, 2024. "How do firms cope with economic shocks in real time?," The Warwick Economics Research Paper Series (TWERPS) 1517, University of Warwick, Department of Economics.

  5. Eric J. Toder & Joseph Rosenberg & Amanda Eng, 2013. "Evaluating Broad-Based Approaches for Limiting Tax Expenditures," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 807-832, December.

    Cited by:

    1. Louis Kaplow, 2016. "A Distribution-Neutral Perspective On Tax Expenditure Limitations," NBER Working Papers 22733, National Bureau of Economic Research, Inc.

  6. George A. Plesko & Eric J. Toder, 2013. "Changes in the Organization of Business Activity and Implications for Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 855-870, December.

    Cited by:

    1. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.

  7. Leonard E. Burman & Christopher Geissler & Eric J. Toder, 2008. "How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?," American Economic Review, American Economic Association, vol. 98(2), pages 79-83, May.

    Cited by:

    1. Collins, J. Michael & Hembre, Erik & Urban, Carly, 2020. "Exploring the rise of mortgage borrowing among older Americans," Regional Science and Urban Economics, Elsevier, vol. 83(C).
    2. Cinzia Di Novi & Anna Marenzi & Dino Rizzi, 2018. "Do healthcare tax credits help poor-health individuals on low incomes?," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 19(2), pages 293-307, March.
    3. Andrea Albarea & Michele Bernasconi & Cinzia Di Novi & Anna Marenzi & Dino Rizzi & Francesca Zantomio, 2015. "Accounting for tax evasion profiles and tax expenditures in microsimulation modelling. The BETAMOD model for personal income taxes in Italy," Working Papers 2015:24, Department of Economics, University of Venice "Ca' Foscari".
    4. Martin Feldstein, 2011. "Preventing a National Debt Explosion," Tax Policy and the Economy, University of Chicago Press, vol. 25(1), pages 109-144.
    5. Chen, Daniel L. & Lind, Jo Thori, 2016. "The Political Economy of Beliefs: Why Fiscal and Social Conservatives/Liberals (Sometimes) Come Hand-in-Hand," TSE Working Papers 16-722, Toulouse School of Economics (TSE).
    6. Julio López‐Laborda & Carmen Marín‐González & Jorge Onrubia, 2022. "The removal of tax expenditures from Spanish personal income tax: Impact on tax collection and income distribution," Public Budgeting & Finance, Wiley Blackwell, vol. 42(2), pages 221-254, June.
    7. Kay Blaufus & Frank Hechtner & Axel Möhlmann, 2017. "The Effect of Tax Preparation Expenses for Employees: Evidence from Germany," Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 525-554, March.
    8. Mukherjee, Sacchidananda, 2022. "Trends and Patterns of Tax Expenditures on Union Taxes in India," Working Papers 22/380, National Institute of Public Finance and Policy.
    9. Galina A. Kitova, 2014. "Taxation Of R&D: Review Of Practices," HSE Working papers WP BRP 28/STI/2014, National Research University Higher School of Economics.
    10. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020. "Size and distributional pattern of pension-related tax expenditures in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
    11. William G. Gale & Samuel Brown, 2013. "Tax Reform for Growth, Equity, and Revenue," Public Finance Review, , vol. 41(6), pages 721-754, November.
    12. Paolo Caro, 2020. "Decomposing Personal Income Tax Redistribution with Application to Italy," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 18(1), pages 113-129, March.
    13. Leonard E. Burman & Marvin Phaup, 2011. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers 17268, National Bureau of Economic Research, Inc.
    14. Leonard E. Burman, 2013. "Pathways to Tax Reform Revisited," Public Finance Review, , vol. 41(6), pages 755-790, November.
    15. David Splinter, 2019. "The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure," Public Finance Review, , vol. 47(5), pages 807-827, September.
    16. Eric J. Toder & Joseph Rosenberg & Amanda Eng, 2013. "Evaluating Broad-Based Approaches for Limiting Tax Expenditures," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(4), pages 807-832, December.
    17. Leonard E. Burman & Marvin Phaup, 2012. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 93-124, National Bureau of Economic Research, Inc.
    18. Thomas L. Hungerford, 2010. "The Redistributive Effect of Selected Federal Transfer and Tax Provisions," Public Finance Review, , vol. 38(4), pages 450-472, July.
    19. Figari, Francesco & Riscado, Sara & Barrios, Salvador & Coda Moscarola, Flavia & Gandullia, Luca, 2019. "The fiscal and equity impact of social tax expenditures in the EU," EUROMOD Working Papers EM20/19, EUROMOD at the Institute for Social and Economic Research.
    20. Taro Ohno & Junpei Sakamaki & Daizo Kojima, 2020. "Factor decomposition of changes in the tax base for income tax," Discussion papers ron331, Policy Research Institute, Ministry of Finance Japan.
    21. Taro Ohno & Junpei Sakamaki & Author-Name:Daizo Kojima, 2021. "Effects of Deductions on the Tax Burden Reduction and the Redistribution of the Income and Resident Taxes," Discussion papers ron338, Policy Research Institute, Ministry of Finance Japan.
    22. Isabelle Joumard & Mauro Pisu & Debbie Bloch, 2012. "Tackling income inequality: The role of taxes and transfers," OECD Journal: Economic Studies, OECD Publishing, vol. 2012(1), pages 37-70.
    23. Salvador Barrios & Francesco Figari & Luca Gandullia & Sara Riscado, 2016. "The fiscal and equity impact of tax expenditures in the European Union," JRC Working Papers on Taxation & Structural Reforms 2016-01, Joint Research Centre.
    24. Leonid Gokhberg & Galina Kitova & Vitaliy Roud, 2014. "Tax incentives for r&d and innovation: demand versus effects," Foresight-Russia Форсайт, CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Национальный исследовательский университет «Высшая школа экономики», vol. 8(3 (eng)), pages 18-41.
    25. Joseph Teyu Chou & Chien-Hao Fu, 2022. "Which Families Benefited from the Recent Personal Income Tax Reform in Taiwan: Evidence from the Administrative Data," Journal of Family and Economic Issues, Springer, vol. 43(3), pages 433-451, September.
    26. Adam Wyszkowski, 2010. "Koncepcja tax expenditures w systemie podatkowym," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 9, pages 65-82.
    27. Isabelle Joumard & Mauro Pisu & Debra Bloch, 2012. "Less Income Inequality and More Growth – Are They Compatible? Part 3. Income Redistribution via Taxes and Transfers Across OECD Countries," OECD Economics Department Working Papers 926, OECD Publishing.
    28. Paolo Di Caro, 2018. "Redistribution in real-world PIT: Evidence from Italian tax records," Working Papers wp2018-2, Ministry of Economy and Finance, Department of Finance.
    29. Leonard Burman, 2013. "Pathways to Tax Reform Revisted," Center for Policy Research Working Papers 155, Center for Policy Research, Maxwell School, Syracuse University.
    30. Květa Kubátová & Martin Jareš, 2011. "Identifikace a kvantifikace daňových úlev v ČR v roce 2008 [Identification and Quantification of Tax Reliefs in the Czech Republic in the Year 2008]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(4), pages 475-489.
    31. Leonard E. Burman & Marvin Phaup, 2012. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 93-124.
    32. Yury M. Gorlin & Victor Y. Lyashok, 2018. "Tax Incentives in Russia and Other Countries: Critical Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 34-46, December.
    33. Ohno, Taro & Sakamaki, Junpei & Kojima, Daizo & Imahori, Tomotsugu, 2021. "Effects of deductions on the tax burden reduction and the redistribution of the income and resident taxes," Japan and the World Economy, Elsevier, vol. 60(C).

  8. Gregory Acs & Eric Toder, 2007. "Should we subsidize work? Welfare reform, the earned income tax credit and optimal transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 327-343, June.

    Cited by:

    1. Yusuke Miyake & Masaya Yasuoka, 2018. "Subsidy Policy and Elderly Labor," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 4(2), pages 331-347, July.
    2. Patricia Apps & Ray Rees & Thor Olav Thoresen & Trine Engh Vattø, 2020. "Alternatives to Paying Child Benefit to the Rich: Means Testing or Higher Tax?," CESifo Working Paper Series 8405, CESifo.
    3. Austin Nichols & Jesse Rothstein, 2015. "The Earned Income Tax Credit," NBER Chapters, in: Economics of Means-Tested Transfer Programs in the United States, Volume 1, pages 137-218, National Bureau of Economic Research, Inc.
    4. Guyonne Kalb & Thor O. Thoresen, 2007. "The Case for Labour Supply Incentives: A Comparison of Family Policies in Australia and Norway," Melbourne Institute Working Paper Series wp2007n27, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    5. Minoru Watanabe & Masaya Yasuoka, 2021. "Elderly Labour and Unemployment," Journal of Interdisciplinary Economics, , vol. 33(2), pages 200-214, July.
    6. Guyonne Kalb & Thor Thoresen, 2010. "A comparison of family policy designs of Australia and Norway using microsimulation models," Review of Economics of the Household, Springer, vol. 8(2), pages 255-287, June.

  9. Guyton, John L. & Korobow, Adam K. & Lee, Peter S. & Toder, Eric J., 2005. "The Effects of Tax Software and Paid Preparers on Compliance Costs," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(3), pages 439-448, September.

    Cited by:

    1. Bilitis Schoonjans & Philippe Van Cauwenberge & Catherine Reekmans & Gudrun Simoens, 2011. "A Survey of Tax Compliance Costs of Flemish SMEs: Magnitude and Determinants," Environment and Planning C, , vol. 29(4), pages 605-621, August.
    2. Batchelder Lily L. & Goldberg Fred T., 2008. "Reforming Tax Incentives Into Uniform Refundable Tax Credits," Basic Income Studies, De Gruyter, vol. 2(2), pages 1-11, January.
    3. Eichfelder, Sebastian & Hechtner, Frank, 2016. "Tax compliance costs: Cost burden and cost reliability," arqus Discussion Papers in Quantitative Tax Research 212, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Samara R. Gunter, 2019. "Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 536-570, June.
    5. Eichfelder, Sebastian & Vaillancourt, François, 2014. "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research 178, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Joseph Bankman & John Cogan & R. Glenn Hubbard & Daniel P. Kessler, 2012. "Reforming the Tax Preference for Employer Health Insurance," Tax Policy and the Economy, University of Chicago Press, vol. 26(1), pages 43-58.
    7. Azmi, Anna & Sapiei, Noor Sharoja & Mustapha, Mohd Zulkhairi & Abdullah, Mazni, 2016. "SMEs' tax compliance costs and IT adoption: the case of a value-added tax," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 1-13.
    8. Joseph Bankman & John Cogan & R. Glenn Hubbard & Daniel P. Kessler, 2012. "Reforming the Tax Preference for Employer Health Insurance," NBER Chapters, in: Tax Policy and the Economy, Volume 26, pages 43-58, National Bureau of Economic Research, Inc.
    9. Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.

  10. Guyton, John L. & O'Hare, John F. & Stavrianos, Michael P. & Toder, Eric J., 2003. "Estimating the Compliance Cost of the U.S. Individual Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 673-688, September.

    Cited by:

    1. Jaspal Singh & Poonam Sharma, 2010. "Compliance Cost Burden of Individual Income-Tax Assessees in India: An Empirical Study," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 35(1), pages 7-24, February.
    2. Meiselman, Ben S., 2018. "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, vol. 158(C), pages 180-193.
    3. Youssef Benzarti, 2017. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," NBER Working Papers 23903, National Bureau of Economic Research, Inc.
    4. Eichfelder, Sebastian & Vaillancourt, François, 2014. "Tax compliance costs: A review of cost burdens and cost structures," arqus Discussion Papers in Quantitative Tax Research 178, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Schanz, Deborah & Schanz, Sebastian, 2009. "Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?," arqus Discussion Papers in Quantitative Tax Research 78, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Youssef Benzarti, 2021. "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 55-85.
    7. Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.

  11. Toder, Eric J., 2000. "Tax Cuts or Spending--Does It Make a Difference?," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 361-372, September.

    Cited by:

    1. Malinina, Tatiana (Малинина, Татьяна) & Gromov, Vladimir (Громов, Владимир), 2016. "Directions of Perfection of the Russian Tax Legislation on Topical Issues of Taxation of Income from Transactions with Financial Instruments [Направления Совершенствования Российского Налогового За," Working Papers 544, Russian Presidential Academy of National Economy and Public Administration.
    2. Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2016. "Fiscal welfare in Europe: a state of the art," Working Papers hal-02187913, HAL.
    3. VLADIMIR Kuzmenko & NATALIA Beskorovainaya & TATYANA Nikitenko & В. Кузьменко В. & Н. Бескоровайная С. & Т. Никитенко В., 2015. "Актуальные Вопросы Оценки Эффективности Налоговых Льгот // Assessing The Effectiveness Of Tax Incentives: Sensitive Issues," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 5, pages 123-127.
    4. Vito Tanzi, 2005. "Social Protection in a Globalizing World," Rivista di Politica Economica, SIPI Spa, vol. 95(2), pages 25-46, March-Apr.
    5. Salvador Barrios & Flavia Coda Moscarola & Francesco Figari & Luca Gandullia, 2020. "Size and distributional pattern of pension-related tax expenditures in European countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1287-1320, October.
    6. Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2016. "Fiscal welfare in Europe: a state of the art," SciencePo Working papers Main hal-02187913, HAL.
    7. Di Tommaso, Marco R. & Prodi, Elena & Di Matteo, Dante & Mariotti, Ilaria, 2022. "Local public spending, electoral consensus, and sustainable structural change," Structural Change and Economic Dynamics, Elsevier, vol. 63(C), pages 435-453.
    8. Tatiana Malinina, 2010. "Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice," Research Paper Series, Gaidar Institute for Economic Policy, issue 146P.
    9. Frank Field & Hans-Werner Sinn & Vito Tanzi, 2001. "Stevenson Lectures in Citizenship," Working Papers 2001_5, Business School - Economics, University of Glasgow.
    10. Redonda, Agustin & de Sarralde, Santiago Diaz & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2019. "Tax expenditure and the treatment of tax incentives for investment," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 13, pages 1-11.

  12. Favreault, Melissa & Ratcliffe, Caroline & Toder, Eric J., 1999. "Labor Force Participation of Older Workers: Prospective Changes and Potential Policy Responses," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 483-504, September.

    Cited by:

    1. Timothy F. Page & Karen Smith Conway, 2015. "The Labor Supply Effects of Taxing Social Security Benefits," Public Finance Review, , vol. 43(3), pages 291-323, May.
    2. Lucie Schmidt & Purvi Sevak, 2008. "Taxes, Wages, and the Labor Supply of Older Americans," Department of Economics Working Papers 2008-16, Department of Economics, Williams College.
    3. Dale S. Bremmer & Randy Kesselring, 2018. "How Social Security’s Earning Test, Age and Education Affect Female Labor Supply," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 46(4), pages 357-377, December.
    4. Siobhan Austen (Author A) & Richard Seymour (Author B), 2006. "The Evolution of the Female Labour Force Participation Rate in Australia, 1984-1999," Australian Journal of Labour Economics (AJLE), Bankwest Curtin Economics Centre (BCEC), Curtin Business School, vol. 9(3), pages 305-320, September.
    5. Nordberg, Morten, 2007. "The Total Tax on Labour Income," Memorandum 05/2007, Oslo University, Department of Economics.

  13. Hendershott, Patric H. & Toder, Eric J. & Won, Yunhi, 1991. "Effects of Capital Gains Taxes on Revenue and Economic Efficiency," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 21-40, March.

    Cited by:

    1. Burman, Leonard E & Randolph, William C, 1994. "Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data," American Economic Review, American Economic Association, vol. 84(4), pages 794-809, September.
    2. Serdarevic Nino & Muratovic-Dedic Ajla, 2021. "Revenue Recognition and Real Earnings Management in Bosnian Construction Industry," Journal of Forensic Accounting Profession, Sciendo, vol. 1(1), pages 21-34, June.
    3. Vijay M. Jog, 1995. "The Lifetime Capital Gains Exemption: Corporate Financing, Risk-taking and Allocation Efficiency," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 116-135, November.
    4. Eduardo Engel & Alexander Galetovic, 1998. "¿Qué hacer con los impuestos que pagan las ganancias de capital en Chile?," Documentos de Trabajo 46, Centro de Economía Aplicada, Universidad de Chile.
    5. Barry J. Seldon & Roy G. Boyd, 1995. "A General Equilibrium Analysis of a Reduction in Capital Gains Taxes," Public Finance Review, , vol. 23(2), pages 193-216, April.
    6. Michael Haliassos & Andrew B. Lyon, 1993. "Progressivity of Capital Gains Taxation with Optimal Portfolio Selection," NBER Working Papers 4253, National Bureau of Economic Research, Inc.

Chapters

  1. Harvey Galper & Eric Toder, 1984. "Transfer Elements in the Taxation of Income from Capital," NBER Chapters, in: Economic Transfers in the United States, pages 87-138, National Bureau of Economic Research, Inc.

    Cited by:

    1. Eugene Steuerle, 1984. "Realized Income and Wealth for Owners of Closely Held Farms and Businesses: A Comparison," Public Finance Review, , vol. 12(4), pages 407-424, October.
    2. Roger H. Gordon, 1985. "Taxation of Investment and Savings in a World Economy: The Certainty Case," NBER Working Papers 1723, National Bureau of Economic Research, Inc.
    3. Don Fullerton, 1983. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc.
    4. Harvey Galper & Kim Rueben & Richard Auxier & Amanda Eng, 2014. "Municipal Debt: What Does It Buy and Who Benefits?," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 901-924, December.
    5. Joel Slemrod, 1984. "A General Equilibrium Model of Taxation That Uses Micro-Unit Data: Withan Application to the Impact of Instituting a Flat-Rate Income Tax," NBER Working Papers 1461, National Bureau of Economic Research, Inc.
    6. Charles L. Ballard & John Karl Scholz & John B. Shoven, 1987. "The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 445-480, National Bureau of Economic Research, Inc.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.