National Tax Journal articles from June 2003

National Tax Journal archives from June 2003

Possibility, impossibility, and history in the origins of the marriage tax.
June 1, 2003... INTRODUCTION A tax system contains a marriage tax if it is possible for a married couple to owe more in tax than their total liability would be as two unmarried individuals. It has been a basic feature of the U.S. federal personal income...

Cost-benefit analysis and the distributional consequences of government projects.
June 1, 2003... INTRODUCTION The systematic listing of and comparison between the costs and benefits associated with any policy measure is a fundamental tool of the decision making process developed by economists. The theory and practical evaluation of...

Observed relationships between economic and technical receipts revisions in federal budget projections.
June 1, 2003... INTRODUCTION Budget and tax analysts are familiar with the regular process of publication of revised budget projections on the part of the Office of Management and Budget (OMB) and the Congressional Budget Office (CBO), as well as the...

Does disconformity in state corporate income tax systems affect compliance cost burdens?
June 1, 2003... INTRODUCTION Similar to the ways in which countries modify their tax policies to attract foreign investment, states within the U.S. have adopted different tax rules hoping to maintain or expand their economies, even at the expense of other...

Measuring the performance of Chile's tax administration.
June 1, 2003... INTRODUCTION The aim of this paper is to measure the performance of Chile's Internal Revenue Service (SII) in the 1990s. (1) Although its director is a presidential appointee, the service itself is an autonomous decentralized public body....

What can be (and what has been) learned from general equilibrium simulation models of school finance?(Forum: Innovations in Education Policy and Education Research)
June 1, 2003... INTRODUCTION An analysis of the choices parents make regarding their children's education is more complex and challenging than the analyses of many other kinds of choices economists typically study. This is true for at least four reasons:...

The contribution of administrative and experimental data to education policy research.(Forum: Innovations in Education Policy and Education Research)
June 1, 2003... INTRODUCTION The last decade has seen a surge in empirical research by economists addressing the impact of school reform policies. This wave of research dates back to Card and Krueger (1992) and a series of analyses that look across the...

State Enterprise Zone Programs: Have They Worked?(Book Review)
June 1, 2003... By ALAN H. PETERS and PETER S. FISHER. Kalamazoo: W. E. Upjohn Institute for Employment Research, 2002. 323 pp. Enterprise zones are no longer a policy innovation. However, there remains considerable variation among states in how they are...

The Great Tax Wars.(Book Review)
June 1, 2003... By STEVEN R. WEISMAN. New York: Simon & Schuster, 2002 Pp. 419. Taxes have always been near and dear to the heart of American politics. The Great Tax Wars focuses on tax politics of the period from Lincoln's administration through Wilson's....