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National Tax Journal articles from June 1992
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 June 1992
Reassessing the role for wealth transfer taxes.
June 1, 1992... ABSTRACT
This article brings together several strands in the literature to provide a framework for assessing the role of wealth transfer taxes. It examines the theoretical rationale for these taxes, discusses data on the distribution...
Substituting consumption-based direct taxation for income taxes as the international norm.
June 1, 1992... ABSTRACT
There would be significant advantages to a worldwide switch from conventional income taxation to consumption-based direct taxation as the international norm. This paper considers two direct consumption-based taxes. Both allow...
Approximately efficient federal matching grants for subnational public assistance.
June 1, 1992... Public finance authorities long have held that income redistribution should be a central-government function, in part because migration between jurisdictions may lead to fiscal externalities. This paper shows that approximately efficient...
The effect of marginal tax rates on capital gains revenue: another look at the evidence.
June 1, 1992... Recently, a substantial amount of attention has been given to whether a cut in the capital gains tax rate would, in the long run, increase or decrease tax revenue (Gideon, 1990; Gravelle, 1987 and 1990; Joint Committee on Taxation, 1990; and...
"Substituting consumption-based direct taxation for income taxes as the international norm": a comment. (response to Charles E. McLure, Jr., National Tax Journal, vol. 45, p. 145, June 1992)
June 1, 1992... In "Substituting Consumption-Based Direct Taxation for Income Taxes as the International Norm" (in this issue), (1) Charles McLure considers the international aspects of substituting direct consumption taxation for income taxation, concluding...
The compliance cost of the U.S. individual income tax system: a second look after tax reform.
June 1, 1992... Simplification was one of the principal objectives of the tax reform movement of the 1980's that culminated in the Tax Reform Act of 1986 (TRA86). To emphasize the importance of simplification, the Treasury Department's November 1984 proposal...