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National Tax Journal articles from December 1996
Quarterly journal provides institutional, empirical and analytical research in government finance, taxation and public sector finance and policy.
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National Tax Journal archives from December 1996
Asymmetries in the response to increases and decreases in intergovernmental grants: some empirical findings.
December 1, 1996... INTRODUCTION
Over the last 30 years, a substantial literature, both theoretical and empirical, has addressed the issue of the impact of intergovernmental grants on the expenditure decisions of recipient governments. At the theoretical...
The optimal supply of public goods and the distortionary cost of taxation.
December 1, 1996... INTRODUCTION
The conventional view of economists is that the optimal supply of public goods is not determined by the simple cost-benefit test--which asks whether the sum of individuals' benefits exceeds a project's direct cost--because...
Measuring the growth and variability of tax bases over the business cycle.
December 1, 1996... The income elasticity of state and local government taxes has been used as an indicator of both the short-run cyclical stability and long-run growth potential of various tax bases for decades. In their seminal contribution, Groves and Kahn (1952)...
Tax evasion in the presence of negative income tax rates.
December 1, 1996... INTRODUCTION
Since the seminal work of Allingham and Sandmo (1972), a number of studies have examined the influence of tax rates, audit rates, and penalties, among other policy instruments, on tax compliance. The availability of the...
The rise and fall and rise ... of the marriage tax.
December 1, 1996... INTRODUCTION
An important but unintended effect of the individual income tax in the United States over the last half century is that a couple's joint tax burden can change, and change significantly, with marriage. For many couples, their...
Generational accounts and generational balance: an assessment.
December 1, 1996... INTRODUCTION
The development of generational accounting in the joint and separate writings of Auerbach, Gokhale, and Kotlikoff(for example, 1991, 1994, 1995; AGK, hereafter) has three strands. One strand is the role of generational...
Recent developments in the marriage tax: a comment and decomposition. (response to Daniel R. Feenberg and Harvey S. Rosen, National Tax Journal, vol. 48, no. 1, p. 91, March 1995)
December 1, 1996... INTRODUCTION
In a recent issue of this journal, Feenberg and Rosen (1995) provided the results of their study of marriage tax penalties (MTPs) and marriage tax bonuses (MTBs) for different classes of taxpayers. Their study provided...
Taxation and economic growth.(Symposium: What Can Tax Reform Deliver?)
December 1, 1996... INTRODUCTION
By now, a presidential campaign is incomplete without at least one proposal for tax reform. Recent proposals suggested that by reducing marginal tax rates, or by replacing the current federal income tax with a...
Tax reform of the century - the Swedish experiment.(Symposium: What Can Tax Reform Deliver?)
December 1, 1996... INTRODUCTION
Sweden might be best known as the home of film director Ingemar Bergman and--for better or for worse--as the prototype welfare state. What might be less well known is that Sweden recently implemented the most far-reaching tax...
Measuring the impact of tax reform. (Symposium: What Can Tax Reform Deliver?)
December 1, 1996... INTRODUCTION
The inability of economic research to provide clear and precise information about the economic impacts of tax policies has long frustrated policy-makers. Although not necessarily written with this as their primary objective,...
The Uneasy Case for Equalization Payments.
December 1, 1996... By DAN USHER. Vancouver, BC: The Fraser Institute, 1995, Pp. 163.
In almost every country in the world, lower levels of government obtain at least some of their revenues from grants provided by higher levels. This is true not only in...
Fundamental Tax Reform and Border Tax Adjustments.
December 1, 1996... By GARY CYLDE HUFBAUER, assisted by CAROL GABYZON. Washington, D.C.: Institute for International Economics, 1996, Pp. 90
In Fundamental Tax Reform and Border Tax Adjustments, Gary Hufbauer and Carol Gabyzon take rather firm positions as to the...
The Worst Tax? A History of the Property Tax in America.
December 1, 1996... By GLENN W. FISHER. Lawrence: University Press of Kansas, 1996. Pp.245.
This book by Glenn W. Fisher provides an instructive account of the development of property taxation in the United States. Through a series of snapshots, he presents...