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National Tax Journal articles from March 2002
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 March 2002
Taxes and entrepreneurial endurance: evidence from the self-employed.
March 1, 2002... Small businesses are often touted as a key source of economic growth, and policy makers commonly assume that small business tax relief will enhance new firm entry, success, and survival. Despite apparent generosity both in terms of political...
EITC and marriage.(Earned Income Tax Credit)
March 1, 2002... "[T]he federal government, through the EITC, says, `If you get married, it'll cost you. And it'll cost you big time.'"
"Thanks to Washington, marriage is disappearing" Houston Chronicle (Nov 9, 1998).
With the expansion of the Earned...
Telecommunications tax design: the role of a preexisting labor tax distortion.
March 1, 2002... In the aftermath of telecommunications deregulation state and local tax authorities are under increasing pressure to move to more uniform taxation of telecommunications. If recent history is anything to go by, the tax authorities are likely to...
Alcohol taxes and beverage prices.
March 1, 2002... The relationship between alcohol taxes and retail prices is of interest for several reasons. First, the response of retail beverage prices to changes in alcohol taxes is one example of tax incidence analysis. We wish to know how much and how...
Complexity and compliance: an empirical investigation.
March 1, 2002... Michael Graetz (1997), along with other tax policy experts, has suggested that simplifying the tax system may be the most effective route to increase taxpayer compliance. Many studies have emphasized the important roles of taxpayer morale and...
The Economic Growth and Tax Relief Reconciliation Act of 2001: overview and assessment of effects on taxpayers.
March 1, 2002... INTRODUCTION
During the 2000 presidential campaign, then--Governor George W. Bush promised that, if elected, he would cut marginal tax rates, reduce marriage penalties, expand the child tax credit, and eliminate the estate tax. In May...
Marginal tax rate cuts and the public tax debate.
March 1, 2002... INTRODUCTION
In the spring of 2001, President Bush proposed a tax bill that had the primary objective of reducing marginal income tax rates. In May, a bill that essentially followed the outlines of the Bush proposal became law. The...
An economic evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001.
March 1, 2002... INTRODUCTION
On June 7, 2001, President George W. Bush signed the Economic Growth and Tax Relief Reconciliation Act (EGTRRA, PL 107-16). The largest tax cut in 20 years, EGTRRA reduces income tax rates, repeals the estate tax, alters the...
Integration of the U.S. Corporate and Individual Income Taxes: The Treasury Department and American Law Institute Reports.
March 1, 2002... By MICHAEL GRAETZ and ALVIN WARREN. Arlington, VA: Tax Analysts, 1998, Pp. 827.
As is well-known, the United States is one of the few industrialized countries that maintains a "classical" income tax system--taxing corporate income first at...