Research Catalog

Title

Tax policy and the economy. 33 / edited by Robert A. Moffitt.

Publication

• Chicago : The University of Chicago Press, [2019]
• ©2019

Items in the Library & Off-site

Details

Additional Authors

• Moffitt, Robert A.
• National Bureau of Economic Research, issuing body.

Description

xvi, 163 pages : illustrations; 24 cm.

Summary

This volume presents five new studies on taxation and government transfer programs. Alexander Blocker, Laurence Kotlikoff, Stephen Ross, and Sergio Villar Vallenas show how asset pricing can be used to value implicit fiscal debts, which are currently rarely measured or adjusted for risk, while accounting for risk properties. They apply their methodology to study Social Security. Michelle Hanson, Jeffrey Hoopes, and Joel Slemrod examine the effects of the Tax Cuts and Jobs Act on corporation behavior and on firms' statements about their behavior. They focus on for four outcomes: bonuses, investment, share repurchases, and dividends. Scott Baker, Lorenz Kueng, Leslie McGranahan, and Brian Melzer explore whether "unconventional" fiscal policy in the form of pre-announced consumption tax changes can shift durables purchases intertemporally, how it such shifts are affected by consumer credit. Alan Auerbach discusses "tax equivalences," disparate sets of policies that have the same economic effects, and also illustrates when these equivalences break down. Jeffrey Liebman and Daniel Ramsey use 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. --From publisher.

Series Statement

Tax policy and the economy ; 33

Subject

• Taxation > United States
• Taxation
• United States

Bibliography (note)

• Includes bibliographic references.

Contents

Do household finances constrain unconventional fiscal policy? / Scott R. Baker, Lorenz Kuen, Leslie McGranahan, and Brian T. Melzer -- Tax reform made me do it! / Michell Hanlon, Jeffrey L. Hoopes, and Joel Slemrod -- Tax equivalences and their implications / Alan J. Auerbach -- Independent taxation, horizontal equity, and return-free filing / Jeffry Liebman and Danial Ramsey -- True cost of social security / Alexander W. Blocker, Laurence J. Kotlikoff, Stephen A. Ross, and Sergio Villar Vallenas.

Call Number

JFE 20-3655

ISBN

• 022664586X
• 9780226645865
• 9780226646053 (canceled/invalid)
• 9780226646190 (canceled/invalid)

OCLC

1079001035

Title

Tax policy and the economy. 33 / edited by Robert A. Moffitt.

Publisher

Chicago : The University of Chicago Press, [2019]

Copyright Date

©2019

Type of Content

text

Type of Medium

unmediated

Type of Carrier

volume

Series

Tax policy and the economy ; 33

Bibliography

Includes bibliographic references.

Added Author

Moffitt, Robert A., editor.

National Bureau of Economic Research, issuing body.

Research Call Number

JFE 20-3655