National Tax Journal articles from December 1993

National Tax Journal archives from December 1993

The political efficiency of general taxation.
December 1, 1993... INTRODUCTION There is a normative argument for general taxation that stems from a recognition of the interdependence between the rules of politics (the constitution as inclusively defined) and the patterns of outcomes generated by the...

Measuring the aggregate high-employment budget for state and local governments.
December 1, 1993... INTRODUCTION AND OVERVIEW The experience of the past few years has highlighted the interaction between state and local budgets and the business cycle. In periods of weak economic activity, governments often find themselves struggling to...

Solow and the states: capital accumulation, productivity, and economic growth. (Robert M. Solow)
December 1, 1993... Policymakers at all levels of government have increasingly focused their attention on means by which to raise the rate of economic growth. in doing so, however, they are confronted by the conflicting policy implications of alternative views of...

Corporate tax harmonization and competition in federal countries: some lessons for the European Community?
December 1, 1993... INTRODUCTION As the European Community (EC) dismantles impediments to the establishment and functioning of a single internal market and perhaps moves toward greater economic and monetary union, it will have to be prepared to confront...

Fiscal pressure, tax competition, and the introduction of state lotteries.
December 1, 1993... INTRODUCTION State lotteries have a long history in the public finances of American states. In colonial times, lotteries were a popular form of revenue collection for both public and private purposes, and were often used to collect...

The effect of tax exemption on the market share of nonprofit hospitals.
December 1, 1993... INTRODUCTION The nonprofit organization is the dominant form of hospital ownership in the United States, controlling about 71 percent of all beds in short-term general hospitals as of 1990 (AHA, 1991). Despite the dominance of the...

Determinants of tax preparer usage: evidence from panel data.
December 1, 1993... Currently, almost half of all federal individual income tax returns, and an even greater proportion of complex returns, are prepared by professional tax return preparers at a cost that exceeds seven billion dollars annually (IRS, 1992;...

Tax rates and professional tax return preparation: reexamination and new evidence.
December 1, 1993... Expenditures on professional tax assistance and tax return preparation are thought to be a significant component of the compliance cost of the individual income tax, and these expenses appear to have increased substantially during the 1980s....

Public finance in theory and practice. (Symposium on Economics in the Policy Process)
December 1, 1993... INTRODUCTION Economists are accustomed to being asked questions they cannot answer. Policy analysts are accustomed to answering them. Academic research, with its often inconclusive findings, is not always well-suited to the needs of the...

On the use of "distribution tables" in the tax policy process. (Symposium on Economics in the Policy Process)
December 1, 1993... INTRODUCTION The distribution of tax burdens (and government expenditures) is a fundamental question in both public economics and public policy. Positive and normative analyses in public economics have focused on the incidence and...

Who Bears the Lifetime Tax Burden?
December 1, 1993... Lifetime incidence analysis has taken hold at the highest levels of policy debate As part of his campaign for health care reform, President Bill Clinton told MTV viewers that even though healthy young adults would pay more now under his plan,...

State Taxation of Business: Issues and Policy Options.
December 1, 1993... Overview of the Book This is a collection of essays by state tax specialists from academics, corporations, law, accounting, and government. Compiled from a 1991 National Tax Association seminar, it is an excellent introduction to the...