National Tax Journal articles from June 2008

National Tax Journal archives from June 2008

Can administrative data on child support be used to improved the EITC? Evidence from Wisconsin.(earned income tax credit)
June 1, 2008... The EITC is the largest cash or near-cash U.S. antipoverty program, but a large fraction of its payments appear to go to taxpayers who are not eligible for the credit. The most recent study of EITC noncompliance (for tax year 1999) found that...

Experimental evidence on tax compliance and voluntary public good provision.
June 1, 2008... Existing experimental studies on tax compliance employ the voluntary contribution mechanism to examine the behavior of tax evasion, but the public good is funded by taxes alone, not private (voluntary) contributions. Therefore, the interaction...

Do tax cuts promote entrepreneurial longevity?
June 1, 2008... The U.S. income and payroll tax systems have treated income from wage-and-salary employment and entrepreneurship differently since their inceptions. Wage-and-salary workers have income and payroll taxes withheld by their employers, while...

Does it matter who writes the check to the government? The economics of tax remittance.
June 1, 2008... Nearly all of the modern economic theory of taxation is concerned with what actions or states of affairs trigger tax liability, and virtually none is concerned with who or what entity remits funds to the government to cover that liability....

Taxing the stork. (planning births and weddings in order to claim child tax incentives) (Japan)
June 1, 2008... Abstract--We examine the tax-deduction incentive for parents to have babies in December rather than January, focusing on whether or not parents get "shotgun married." We choose this focus because non-shotgun-married parents are more likely than...

Can administrative data on child support be used to improve the EITC? Evidence from Wisconsin.(earned income tax credit)
June 1, 2008... Abstract--We examine EITC compliance using a unique dataset combining income tax returns, Unemployment Insurance data, state child support data, and data collected by hand from Wisconsin courthouses. A substantial number of EITC claims are made...

Experimental evidence on tax compliance and voluntary public good provision.
June 1, 2008... Abstract--Existing experimental literature on tax compliance and crowding-out examines either the incentive to evade tax or the incentive to give, but not both. This paper provides an experimental examination of the behavior of tax evasion and...

Do tax cuts promote entrepreneurial longevity?
June 1, 2008... Abstract--We use a 12-year panel of tax return data to assess whether or not taxes affect the duration of entrepreneurial activities. Our study is the first to examine the effects of tax rates on exit decisions using duration--analysis...

Does it matter who writes the check to the government? The economics of tax remittance.
June 1, 2008... Abstract--This paper argues that who remits tax may be an important aspect of implementing a tax system, in spite of standard economic analysis that maintains that which side of a taxed market remits is completely irrelevant. The irrelevance...

Tax policy in developing countries: looking back - and forward.(Forum: Reflections by Recent Recipients of the Holland Medal, part 2)
June 1, 2008... Abstract--We review the changing nature of tax policy in developing countries over the last 30 years and consider what factors determining the level and structure of tax revenues in such countries may have changed recently and how such changes...

The incidence of the corporation income tax revisited.(Forum: Reflections by Recent Recipients of the Holland Medal, part 2)
June 1, 2008... INTRODUCTION This review of thinking about corporation income tax incidence will take us through several steps--the traditional trichotomy, the general equilibrium revolt against it, the open economy revolution, and some...

On the evolution of fiscal federalism: theory and institutions.
June 1, 2008... INTRODUCTION In the development of economic ideas, it has sometimes been the case that major, disruptive events in the real world have challenged the explanatory power and normative implications of existing economic theory and have thereby...

Taxing Capital Income.(Book review)
June 1, 2008... Taxing Capital Income. Edited by C. Eugene Steuerle, HENRY J. AARON, and LEONARD E. BURMAN. Washington, D.C.: The Urban Institute Press, 2006, pp. 336. The taxation of capital income is at the forefront of tax policy issues as we begin the...