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Nicholas Bull

Personal Details

First Name:Nicholas
Middle Name:
Last Name:Bull
Suffix:
RePEc Short-ID:pbu313
[This author has chosen not to make the email address public]
Terminal Degree:1992 Department of Economics; University of Minnesota (from RePEc Genealogy)

Affiliation

Joint Committee on Taxation
United States Congress
Government of the United States

Washington, District of Columbia (United States)
http://www.house.gov/jct/
RePEc:edi:jctgvus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Rosanne Altshuler & Nicholas Bull & John Diamond & Timothy Dowd & Pamela Moomau, 2006. "The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap Between Theory and Practice," Departmental Working Papers 200622, Rutgers University, Department of Economics.
  2. Nicholas Bull, 1993. "When all the optimal dynamic taxes are zero," Working Paper Series / Economic Activity Section 137, Board of Governors of the Federal Reserve System (U.S.).
  3. Nicholas Bull, 1993. "Technical appendix to When All the Optimal Dynamic Taxes Are Zero (no. 137)," Working Paper Series / Economic Activity Section 138, Board of Governors of the Federal Reserve System (U.S.).
  4. Nicholas Bull & Kevin A. Hassett & Gilbert E. Metcalf, 1993. "Who pays broad-based energy taxes? Computing lifetime and regional incidence," Working Paper Series / Economic Activity Section 142, Board of Governors of the Federal Reserve System (U.S.).

Articles

  1. Bull, Nicholas & Dowd, Tim & Moomau, Pamela, 2011. "Corporate Tax Reform: A Macroeconomic Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 923-941, December.
  2. Bull, Nicholas & Burnham, Paul, 2008. "Taxation of Capital and Labor:The Diverse Landscape by Entity Type," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(3), pages 397-419, September.
  3. Bull, Nicholas & Dowd, Timothy, 2005. "Use of Fiscal Policy Reaction Functions in Analyzing the Macroeconomic Effects of Tax Policy," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(3), pages 373-390, September.
  4. Rosanne Altshuler & Nicholas Bull & John Diamond & Tim Dowd & Pamela Moomau, 2005. "The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap between Theory and Practice," American Economic Review, American Economic Association, vol. 95(2), pages 432-436, May.
  5. Bull, Nicholas & Cilke, James & Giosa, Christopher P. & Larson, C. Erik, 2004. "The Persistence of Individual and Corporate Capital Gains and Losses," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(3), pages 525-545, September.
  6. Nicholas Bull & Kevin A. Hassett & Gilbert E. Metcalf, 1994. "Who Pays Broad-Based Energy Taxes? Computing Lifetime and Regional Incidence," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3), pages 145-164.

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 & Nicholas Bull & John Diamond & Timothy Dowd & Pamela Moomau, 2006. "The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap Between Theory and Practice," Departmental Working Papers 200622, Rutgers University, Department of Economics.

    Cited by:

    1. Barrios Cobos, Salvador & Dolls, Mathias & Maftei, Anamaria & Peichl, Andreas & Riscado, Sara & Varga, Janos & Wittneben, Christian, 2017. "Dynamic scoring of tax reforms in the European Union," ZEW Discussion Papers 17-017, ZEW - Leibniz Centre for European Economic Research.
    2. Rachel, Moore & Pecoraro, Brandon, 2018. "Dynamic Scoring: An Assessment of Fiscal Closing Assumptions," MPRA Paper 89325, University Library of Munich, Germany.
    3. Rachel Moore & Brandon Pecoraro, 2021. "A Tale of Two Bases: Progressive Taxation of Capital and Labor Income," Public Finance Review, , vol. 49(3), pages 335-391, May.
    4. Thor O. Thoresen & Jørgen Aasness & Zhiyang Jia, 2008. "More realistic estimates of revenue changes from tax cuts," Discussion Papers 545, Statistics Norway, Research Department.
    5. Dolls, Mathias & Wittneben, Christian, 2017. "Dynamic Scoring of Tax Reforms in the EU," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168261, Verein für Socialpolitik / German Economic Association.
    6. Zodrow, George R. & Diamond, John W., 2013. "Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model," Handbook of Computable General Equilibrium Modeling, in: Peter B. Dixon & Dale Jorgenson (ed.), Handbook of Computable General Equilibrium Modeling, edition 1, volume 1, chapter 0, pages 743-813, Elsevier.

  2. Nicholas Bull, 1993. "When all the optimal dynamic taxes are zero," Working Paper Series / Economic Activity Section 137, Board of Governors of the Federal Reserve System (U.S.).

    Cited by:

    1. Judd, Kenneth L., 1999. "Optimal taxation and spending in general competitive growth models," Journal of Public Economics, Elsevier, vol. 71(1), pages 1-26, January.
    2. Tang Jenn-Hong, 2020. "Ramsey income taxation in a small open economy with trade in capital goods," The B.E. Journal of Macroeconomics, De Gruyter, vol. 20(1), pages 1-48, January.
    3. Braun, Christoph, 2010. "Taxing Human Capital: A Good Idea," Ruhr Economic Papers 202, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    4. Cassou, Steven P. & Lansing, Kevin J., 1998. "Optimal fiscal policy, public capital, and the productivity slowdown," Journal of Economic Dynamics and Control, Elsevier, vol. 22(6), pages 911-935, June.
    5. Felipa de Mello-Sampayo & Sofia de Sousa-Vale & Francisco Camões, 2007. "Accelerating Innovation: National R&D Subsidies versus Foreign R&D Tax Credits," Working Papers Series 1 ercwp0108, ISCTE-IUL, Business Research Unit (BRU-IUL).
    6. Jang-Ting Guo & Kevin J. Lansing, 1997. "Tax structure and welfare in a model of optimal fiscal policy," Economic Review, Federal Reserve Bank of Cleveland, issue Q I, pages 11-23.
    7. Manuel Gomez, 2003. "Effects of Flat-Rate Taxes: to What Extent Does the Leisure Specification Matter?," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 6(2), pages 404-430, April.
    8. B. Douglas Bernheim, 1999. "Taxation and Saving," NBER Working Papers 7061, National Bureau of Economic Research, Inc.
    9. Nouriel Roubini & Gian Maria Milesi-Ferrett, 1994. "Taxation and Endogenous Growth in Open Economies," NBER Working Papers 4881, National Bureau of Economic Research, Inc.
    10. Gian Maria Milesi-Ferretti & Nouriel Roubini, 1995. "Growth Effects of Income and Consumption Taxes: Positive and Normative Analysis," Working Papers 95-18, New York University, Leonard N. Stern School of Business, Department of Economics.
    11. Bull, Nicholas & Lindsey, Lawrence B., 1996. "Monetary Implications of Tax Reforms," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 359-379, September.
    12. Gomez, Manuel A., 2007. "Optimal tax structure in a two-sector model of endogenous growth," Journal of Macroeconomics, Elsevier, vol. 29(2), pages 305-325, June.
    13. David Domeij, 2005. "Optimal Capital Taxation and Labor Market Search," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 8(3), pages 623-650, July.
    14. Felipa de Mello-Sampayo & Sofia de Sousa-Vale & Francisco Camões & Orlando Gomes, 2010. "Proteccionism under R&D Policy: Innovation Rate and Welfare," Working Papers Series 1 ercwp0210, ISCTE-IUL, Business Research Unit (BRU-IUL).
    15. Ambler, Steve, 1999. "Les modèles à agent représentatif et la politique de taxation optimale," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(4), pages 539-557, décembre.
    16. Victor Duarte Lledo, 2005. "Tax Systems Under Fiscal Adjustment: A Dynamic CGE Analysis of the Brazilian Tax Reform," IMF Working Papers 2005/142, International Monetary Fund.
    17. Nouriel Roubini & Gian Maria Milesi-Ferrett, 1994. "Optimal Taxation of Human and Physical Capital in Endogenous Capital Models," NBER Working Papers 4882, National Bureau of Economic Research, Inc.
    18. L. Marattin, 2007. "Optimal Fiscal Policy with Private and Public Investment in Education," Working Papers 589, Dipartimento Scienze Economiche, Universita' di Bologna.
    19. Milesi-Ferretti, Gian Maria & Roubini, Nouriel, 1996. "On the Taxation of Human and Physical Capital in Models of Endogenous Growth," CEPR Discussion Papers 1477, C.E.P.R. Discussion Papers.
    20. Wolfram F. Richter & Christoph Braun, 2010. "Efficient Subsidization of Human Capital Accumulation with Overlapping Generations and Endogenous Growth," CESifo Working Paper Series 2982, CESifo.
    21. Claudia Hermeling & Martin Barbie, 2006. "Optimal Taxation in a Simple Model of Human Capital Accumulation," Economics Bulletin, AccessEcon, vol. 5(5), pages 1-8.

  3. Nicholas Bull, 1993. "Technical appendix to When All the Optimal Dynamic Taxes Are Zero (no. 137)," Working Paper Series / Economic Activity Section 138, Board of Governors of the Federal Reserve System (U.S.).

    Cited by:

    1. Nouriel Roubini & Gian Maria Milesi-Ferrett, 1994. "Optimal Taxation of Human and Physical Capital in Endogenous Capital Models," NBER Working Papers 4882, National Bureau of Economic Research, Inc.

  4. Nicholas Bull & Kevin A. Hassett & Gilbert E. Metcalf, 1993. "Who pays broad-based energy taxes? Computing lifetime and regional incidence," Working Paper Series / Economic Activity Section 142, Board of Governors of the Federal Reserve System (U.S.).

    Cited by:

    1. Pizer, William A. & Kopp, Raymond J., 2003. "Calculating the Costs of Environmental Regulation," Discussion Papers 10762, Resources for the Future.
    2. Francesco Vona, 2021. "Managing the distributional effects of environmental and climate policies: The narrow path for a triple dividend," OECD Environment Working Papers 188, OECD Publishing.
    3. Adam Rose & Dan Wei & Fynnwin Prager, 2012. "Distributional Impacts Of Greenhouse Gas Emissions Trading: Alternative Allocation And Recycling Strategies In California," Contemporary Economic Policy, Western Economic Association International, vol. 30(4), pages 603-617, October.
    4. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872, Elsevier.
    5. Gilbert E. Metcalf & Aparna Mathur & Kevin A. Hassett, 2011. "Distributional Impacts in a Comprehensive Climate Policy Package," NBER Chapters, in: The Design and Implementation of US Climate Policy, pages 21-34, National Bureau of Economic Research, Inc.
    6. Ian W.H. Parry & Hilary Sigman & Margaret Walls & Roberton C. Williams III, 2005. "The Incidence of Pollution Control Policies," NBER Working Papers 11438, National Bureau of Economic Research, Inc.
    7. Gilbert E. Metcalf & Don Fullerton, 2002. "The Distribution of Tax Burdens: An Introduction," NBER Working Papers 8978, National Bureau of Economic Research, Inc.
    8. Ohlendorf, Nils & Jacob, Michael & Minx, Jan Christoph & Schröder, Carsten & Steckel, Jan Christoph, 2020. "Distributional Impacts of Carbon Pricing: A Meta-Analysis," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 78(1), pages 1-42.
    9. William A. Pizer & Steven Sexton, 2017. "Distributional Impacts of Energy Taxes," NBER Working Papers 23318, National Bureau of Economic Research, Inc.
    10. Julie Anne Cronin & Don Fullerton & Steven Sexton, 2019. "Vertical and Horizontal Redistributions from a Carbon Tax and Rebate," Journal of the Association of Environmental and Resource Economists, University of Chicago Press, vol. 6(S1), pages 169-208.
    11. Nils Ohlendorf & Michael Jakob & Jan Christoph Minx & Carsten Schröder & Jan Christoph Steckel, 2018. "Distributional Impacts of Climate Mitigation Policies - a Meta-Analysis," Discussion Papers of DIW Berlin 1776, DIW Berlin, German Institute for Economic Research.
    12. Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly, 2011. "Distributional Impacts of Carbon Pricing: A General Equilibrium Approach with Micro-Data for Households," NBER Working Papers 17087, National Bureau of Economic Research, Inc.
    13. Gilbert E. Metcalf, 2014. "Using the Tax System to Address Competition Issues with a Carbon Tax," Discussion Papers Series, Department of Economics, Tufts University 0789, Department of Economics, Tufts University.
    14. Teixidó, Jordi J. & Verde, Stefano F., 2017. "Is the Gasoline Tax Regressive in the Twenty-First Century? Taking Wealth into Account," Ecological Economics, Elsevier, vol. 138(C), pages 109-125.
    15. Schmitz, Christoph & Biewald, Anne & Lotze-Campen, Hermann & Popp, Alexander, 2011. "Increased Agricultural Trade and its Impacts on Food System, Land-use and Greenhouse Gas Emissions," Conference papers 332165, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    16. Bovenberg, A. Lans & Goulder, Lawrence H., 2000. "Neutralizing the Adverse Industry Impacts of CO2 Abatement Policies: What Does It Cost?," Discussion Papers 10647, Resources for the Future.
    17. Don Fullerton & Gilbert Metcalf, 2002. "The Distribution of Tax Burdens," Discussion Papers Series, Department of Economics, Tufts University 0201, Department of Economics, Tufts University.
    18. Tandon, Sharad, 2012. "Agricultural Support and Political Mobilization: Evidence from Andhra Pradesh," 2012 Annual Meeting, August 12-14, 2012, Seattle, Washington 124412, Agricultural and Applied Economics Association.
    19. Winter, Simon & Schlesewsky, Lisa, 2019. "The German feed-in tariff revisited - an empirical investigation on its distributional effects," Energy Policy, Elsevier, vol. 132(C), pages 344-356.
    20. Lanz, Bruno & Rausch, Sebastian, 2012. "Cap-and-Trade Climate Policies with Price-Regulated Firms: How Costly Are Free Allowances?," Conference papers 332267, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    21. Gilbert E. Metcalf & Sergey Paltsev & John Reilly & Henry Jacoby & Jennifer F. Holak, 2008. "Analysis of U.S. Greenhouse Gas Tax Proposals," NBER Working Papers 13980, National Bureau of Economic Research, Inc.
    22. Brown, Samuel & Gale, William G., 2012. "Tax Reform for Growth, Equity, and Revenue," MPRA Paper 55056, University Library of Munich, Germany.
    23. Cludius, Johanna & Beznoska, Martin & Steiner, Viktor, 2012. "Distributional effects of the European Emissions Trading System and the role of revenue recycling: Empirical evidence from combined industry- and household-level data," Discussion Papers 2012/6, Free University Berlin, School of Business & Economics.
    24. Wu, Libo & Zhang, Shuaishuai & Qian, Haoqi, 2022. "Distributional effects of China's National Emissions Trading Scheme with an emphasis on sectoral coverage and revenue recycling," Energy Economics, Elsevier, vol. 105(C).
    25. Rausch Sebastian & Metcalf Gilbert E. & Reilly John M & Paltsev Sergey, 2010. "Distributional Implications of Alternative U.S. Greenhouse Gas Control Measures," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(2), pages 1-46, July.
    26. Rausch, Sebastian & Schwarz, Giacomo, 2015. "Household heterogeneity, aggregation, and the distributional impacts of environmental taxes," Conference papers 332669, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    27. Gilbert E. Metcalf, 1998. "A Distributional Analysis of an Environmental Tax Shift," NBER Working Papers 6546, National Bureau of Economic Research, Inc.
    28. Justin Caron & Jefferson Cole & Richard Goettle & Chikara Onda & James Mcfarland & Jared Woollacott, 2018. "Distributional Implications Of A National Co2 Tax In The U.S. Across Income Classes And Regions: A Multi-Model Overview," Climate Change Economics (CCE), World Scientific Publishing Co. Pte. Ltd., vol. 9(01), pages 1-32, February.
    29. Metcalf, Gilbert E., 2019. "The distributional impacts of U.S. energy policy," Energy Policy, Elsevier, vol. 129(C), pages 926-929.
    30. Ian Parry, 2015. "Carbon Tax Burdens on Low-Income Households: A Reason for Delaying Climate Policy?," CESifo Working Paper Series 5482, CESifo.
    31. A. Lans Bovenberg & Lawrence H. Goulder, 2001. "Neutralizing the Adverse Industry Impacts of CO2 Abatement Policies: What Does It Cost?," NBER Chapters, in: Behavioral and Distributional Effects of Environmental Policy, pages 45-90, National Bureau of Economic Research, Inc.
    32. Mathur, Aparna & Morris, Adele C., 2014. "Distributional effects of a carbon tax in broader U.S. fiscal reform," Energy Policy, Elsevier, vol. 66(C), pages 326-334.
    33. Martin Beznoska & Johanna Cludius & Viktor Steiner, 2012. "The Incidence of the European Union Emissions Trading System and the Role of Revenue Recycling: Empirical Evidence from Combined Industry- and Household-Level Data," Discussion Papers of DIW Berlin 1227, DIW Berlin, German Institute for Economic Research.
    34. Burtraw, Dallas & Sweeney, Richard & Walls, Margaret, 2008. "The Incidence of U.S. Climate Policy: Where You Stand Depends on Where You Sit," RFF Working Paper Series dp-08-28, Resources for the Future.
    35. Metcalf, Gilbert E., 1999. "A Distributional Analysis of Green Tax Reforms," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(4), pages 655-682, December.
    36. Sharad Tandon, 2015. "Taxation and Political Mobilization: Evidence from Andhra Pradesh," Economic Development and Cultural Change, University of Chicago Press, vol. 63(3), pages 515-549.
    37. Eimear Leahy & Sean Lyons & Edgar L.W. Morgenroth & Richard S.J. Tol, "undated". "The Spatial Incidence of a Carbon Tax in Ireland," Working Papers FNU-174, Research unit Sustainability and Global Change, Hamburg University.
    38. Arun Singh & Niven Winchester & Valerie J. Karplus, 2019. "Evaluating India’S Climate Targets: The Implications Of Economy-Wide And Sector-Specific Policies," Climate Change Economics (CCE), World Scientific Publishing Co. Pte. Ltd., vol. 10(03), pages 1-29, August.
    39. Burtraw, Dallas & Sweeney, Richard & Walls, Margaret, 2009. "The Incidence of U.S. Climate Policy: Alternative Uses of Revenues From a Cap-and-Trade Auction," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(3), pages 497-518, September.
    40. Heo, Deung-Yong Yong, 2015. "Studies on electric power markets: preparing for the penetration of renewable resources," ISU General Staff Papers 201501010800005377, Iowa State University, Department of Economics.

Articles

  1. Bull, Nicholas & Dowd, Tim & Moomau, Pamela, 2011. "Corporate Tax Reform: A Macroeconomic Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 923-941, December.

    Cited by:

    1. Hussein Salia, 2016. "The Effect of Value Added Tax on Corporate Cash Flow in Ghana," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(7), pages 303-303, June.

  2. Rosanne Altshuler & Nicholas Bull & John Diamond & Tim Dowd & Pamela Moomau, 2005. "The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap between Theory and Practice," American Economic Review, American Economic Association, vol. 95(2), pages 432-436, May.
    See citations under working paper version above.
  3. Bull, Nicholas & Cilke, James & Giosa, Christopher P. & Larson, C. Erik, 2004. "The Persistence of Individual and Corporate Capital Gains and Losses," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(3), pages 525-545, September.

    Cited by:

    1. Laura Wegener, 2017. "Strukturelle Unterschiede zwischen positiven und negativen Einkünften – eine Untersuchung der einkommensteuerlichen Verlusteinkunftsarten Gewerbebetrieb sowie Vermietung und Verpachtung auf Basis des ," AStA Wirtschafts- und Sozialstatistisches Archiv, Springer;Deutsche Statistische Gesellschaft - German Statistical Society, vol. 11(3), pages 177-204, December.

  4. Nicholas Bull & Kevin A. Hassett & Gilbert E. Metcalf, 1994. "Who Pays Broad-Based Energy Taxes? Computing Lifetime and Regional Incidence," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3), pages 145-164.
    See citations under working paper version above.

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