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Content
2024, Volume 38, Issue 1
- 1-1 Introduction
by Robert A. Moffitt - 1-1 Acknowledgments
by Robert A. Moffitt - 1-24 Carbon Taxes: Many Strengths but Key Weaknesses
by Roger Gordon - 25-60 Racial Disparities in the Income Tax Treatment of Marriage
by Janet Holtzblatt & Swati Joshi & Nora Cahill & William Gale - 61-99 The Offshore World According to FATCA: New Evidence on the Foreign Wealth of US Households
by Niels Johannesen & Daniel Reck & Max Risch & Joel Slemrod & John Guyton & Patrick Langetieg - 101-122 Technological Adoption and Taxation: The Case of China’s Golden Tax Reform
by Haichao Fan & Yu Liu & Nancy Qian & Jaya Wen - 123-162 Optimal Income Taxation and Charitable Giving
by Louis Kaplow - 163-207 The Effects of EITC Correspondence Audits on Low-Income Earners
by John Guyton & Kara Leibel & Day Manoli & Ankur Patel & Mark Payne & Brenda Schafer
2023, Volume 37, Issue 1
- 1-1 Acknowledgments
by Robert A. Moffitt - 1-1 Introduction
by Robert A. Moffitt - 1-56 How Regressive Are Mobility-Related User Fees and Gasoline Taxes?
by Edward L. Glaeser & Caitlin S. Gorback & James M. Poterba - 57-108 Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform
by Katarzyna Bilicka & Michael Devereux & Irem Güçeri - 109-133 Experience Rating as an Automatic Stabilizer
by Mark Duggan & Audrey Guo & Andrew C. Johnston - 135-173 How Much Lifetime Social Security Benefits Are Americans Leaving on the Table?
by David Altig & Laurence J. Kotlikoff & Victor Yifan Ye - 175-198 Effects of the Earned Income Tax Credit for Childless Adults: A Regression Discontinuity Approach
by Jonathan Meer & Joshua Witter
2022, Volume 36, Issue 1
- 1-1 Acknowledgments
by Robert A. Moffitt - 1-1 Introduction
by Robert A. Moffitt - 1-33 Rethinking How We Score Capital Gains Tax Reform
by Natasha Sarin & Lawrence Summers & Owen Zidar & Eric Zwick - 35-91 Do Corporate Tax Cuts Increase Income Inequality?
by Suresh Nallareddy & Ethan Rouen & Juan Carlos Suárez Serrato - 93-121 Tax Policy Design with Low Interest Rates
by Alan J. Auerbach & William G. Gale - 123-157 Were Federal COVID Relief Funds for Schools Enough?
by Nora Gordon & Sarah Reber - 159-195 Estimating the Net Fiscal Cost of a Child Tax Credit Expansion
by Jacob Goldin & Elaine Maag & Katherine Michelmore
2021, Volume 35, Issue 1
- 1-1 Acknowledgments
by Robert A. Moffitt - 1-1 Introduction
by Robert A. Moffitt - 1-54 Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation
by Benjamin B. Lockwood & Afras Sial & Matthew Weinzierl - 55-85 Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs
by Youssef Benzarti - 87-129 Employment Effects of the Earned Income Tax Credit: Taking the Long View
by Diane Whitmore Schanzenbach & Michael R. Strain - 131-177 The Structure of Business Taxation in China
by Zhao Chen & Yuxuan He & Zhikuo Liu & Juan Carlos Suárez Serrato & Daniel Yi Xu - 179-223 The Effects of the Affordable Care Act on the Near Elderly: Evidence for Health Insurance Coverage and Labor Market Outcomes
by Mark Duggan & Gopi Shah Goda & Gina Li - 225-262 How Would Medicare for All Affect Health System Capacity? Evidence from Medicare for Some
by Jeffrey Clemens & Joshua D. Gottlieb & Jeffrey Hicks
2020, Volume 34, Issue 1
- 1-1 Introduction
by Robert A. Moffitt - 1-41 Does One Medicare Fit All? The Economics of Uniform Health Insurance Benefits
by Mark Shepard & Katherine Baicker & Jonathan Skinner - 43-90 Building Emergency Savings through Employer-Sponsored Rainy-Day Savings Accounts
by John Beshears & James J. Choi & J. Mark Iwry & David C. John & David Laibson & Brigitte C. Madrian - 91-111 Taxes, Incorporation, and Productivity
by Robert J. Barro & Brian Wheaton - 113-138 Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act
by Jonathan Meer & Benjamin A. Priday - 139-171 The Employer Penalty, Voluntary Compliance, and the Size Distribution of Firms: Evidence from a Survey of Small Businesses
by Casey B. Mulligan
2019, Volume 33, Issue 1
- 1-1 Introduction
by Robert A. Moffitt - 1-32 Do Household Finances Constrain Unconventional Fiscal Policy?
by Scott R. Baker & Lorenz Kueng & Leslie McGranahan & Brian T. Melzer - 33-80 Tax Reform Made Me Do It!
by Michelle Hanlon & Jeffrey L. Hoopes & Joel Slemrod - 81-107 Tax Equivalences and Their Implications
by Alan J. Auerbach - 109-130 Independent Taxation, Horizontal Equity, and Return-Free Filing
by Jeffrey Liebman & Daniel Ramsey - 131-163 The True Cost of Social Security
by Alexander W. Blocker & Laurence J. Kotlikoff & Stephen A. Ross & Sergio Villar Vallenas
2018, Volume 32, Issue 1
- 1-44 The Benefits and Costs of Donor-Advised Funds
by James Andreoni - 45-106 Online Postsecondary Education and the Higher Education Tax Benefits: An Analysis with Implications for Tax Administration
by Caroline M. Hoxby - 107-133 Taxing Humans: Pitfalls of the Mechanism Design Approach and Potential Resolutions
by Alex Rees-Jones & Dmitry Taubinsky - 135-172 Implications of Medicaid Financing Reform for State Government Budgets
by Jeffrey Clemens & Benedic Ippolito - 173-210 Means Testing Federal Health Entitlement Benefits
by Andrew A. Samwick - 211-253 Disability, Taxes, Transfers, and the Economic Well-Being of Women
by Bruce D. Meyer & Wallace K. C. Mok
2017, Volume 31, Issue 1
- 1-1 Introduction
by Robert A. Moffitt - 1-42 Is Uncle Sam Inducing the Elderly to Retire?
by Alan J. Auerbach & Laurence J. Kotlikoff & Darryl Koehler & Manni Yu - 43-70 Trends in Cumulative Marginal Tax Rates Facing Low-Income Families, 1997-2007
by Gizem Kosar & Robert A. Moffitt - 71-120 Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase
by Emmanuel Saez - 121-159 Business Income and Business Taxation in the United States since the 1950s
by Conor Clarke & Wojciech Kopczuk - 161-188 A Distribution-Neutral Perspective on Tax Expenditure Limitations
by Louis Kaplow
2016, Volume 30, Issue 1
- 1-1 Introduction
by Jeffrey R. Brown - 1-50 Fiscal Stimulus in Economic Unions: What Role for States?
by Gerald Carlino & Robert P. Inman - 51-89 The Policy Elasticity
by Nathaniel Hendren - 91-128 Business in the United States: Who Owns It, and How Much Tax Do They Pay?
by Michael Cooper & John McClelland & James Pearce & Richard Prisinzano & Joseph Sullivan & Danny Yagan & Owen Zidar & Eric Zwick - 129-161 An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love
by Michael Chirico & Robert P. Inman & Charles Loeffler & John MacDonald & Holger Sieg - 163-189 Redistribution through Minimum Wage Regulation: An Analysis of Program Linkages and Budgetary Spillovers
by Jeffrey Clemens - 191-234 The Distributional Effects of US Clean Energy Tax Credits
by Severin Borenstein & Lucas W. Davis
2015, Volume 29, Issue 1
- 1-1 Introduction
by Jeffrey R. Brown - 1-11 Raising Revenue by Limiting Tax Expenditures
by Martin Feldstein - 13-88 The Returns to the Federal Tax Credits for Higher Education
by George B. Bulman & Caroline M. Hoxby - 89-132 The New Full-Time Employment Taxes
by Casey B. Mulligan - 133-157 The Impact of the Affordable Care Act Young Adult Provision on Labor Market Outcomes: Evidence from Tax Data
by Bradley Heim & Ithai Lurie & Kosali Simon - 159-193 Government Policy and Labor Supply with Myopic or Targeted Savings Decisions
by Louis Kaplow
2014, Volume 28, Issue 1
- 1-1 Introduction
by Jeffrey R. Brown - 1-32 Are Closely Held Firms Tax Shelters?
by Annette Alstadsaeter & Wojciech Kopczuk & Kjetil Telle - 33-62 The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates
by Kevin S. Markle & Douglas A. Shackelford - 63-96 Are Houses Too Big or In the Wrong Place? Tax Benefits to Housing and Inefficiencies in Location and Consumption
by David Albouy & Andrew Hanson - 97-131 The Political Economy of Gasoline Taxes: Lessons from the Oil Embargo
by Christopher R. Knittel - 133-154 Financial Valuation of PBGC Insurance with Market-Implied Default Probabilities
by Jules H. van Binsbergen & Robert Novy-Marx & Joshua Rauh
2013, Volume 27, Issue 1
- 1-1 Introduction
by Jeffrey R. Brown - 1-18 The Deterioration in the US Fiscal Outlook, 2001-2010
by Jeffrey B. Liebman - 19-68 The Design of Fiscal Adjustments
by Alberto Alesina & Silvia Ardagna - 69-100 Recent Marginal Labor Income Tax Rate Changes by Skill and Marital Status
by Casey B. Mulligan - 101-124 How Important Are Perpetual Tax Savings?
by James R. Hines Jr. - 125-160 Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment
by Andrew A. Samwick - 161-202 Simplifying Tax Incentives and Aid for College: Progress and Prospects
by Susan Dynarski & Judith Scott-Clayton & Mark Wiederspan
2012, Volume 26, Issue 1
- 1-42 The Perception of Social Security Incentives for Labor Supply and Retirement: The Median Voter Knows More Than You'd Think
by Jeffrey B. Liebman & Erzo F. P. Luttmer - 43-58 Reforming the Tax Preference for Employer Health Insurance
by Joseph Bankman & John Cogan & R. Glenn Hubbard & Daniel P. Kessler - 59-92 How Would EU Corporate Tax Reform Affect US Investment in Europe?
by Michael P. Devereux & Simon Loretz - 93-124 Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform
by Leonard E. Burman & Marvin Phaup - 125-164 The Excess Burden of Government Indecision
by Francisco J. Gomes & Laurence J. Kotlikoff & Luis M. Viceira
2011, Volume 25, Issue 1
- 1-38 The Taxation of Fuel Economy
by James M. Sallee - 39-68 Health Care Spending Growth and the Future of U.S. Tax Rates
by Katherine Baicker & Jonathan Skinner - 69-88 Implicit Taxes on Work from Social Security and Medicare
by Gopi Shah Goda & John B. Shoven & Sita Nataraj Slavov - 89-108 Possible Macroeconomic Consequences of Large Future Federal Government Deficits
by Ray C. Fair - 109-144 Preventing a National Debt Explosion
by Martin Feldstein
0000, Volume 32, Issue 1
- doi:10.1086/697136 Introduction
by Robert A. Moffitt