National Tax Journal articles from March 2005

National Tax Journal archives from March 2005

The Supplemental Security Income program and incentives to claim social security retirement early.
March 1, 2005... Participants of one government program often participate in others as well. The collective impact of program rules can differ from the intended impact of any one program when their design is un-integrated. This article examines interactions...

Retirement effects of proposals by the president's Commission to Strengthen Social Security.
March 1, 2005... The President's Commission to Strengthen Social Security has proposed a number of changes in Social Security, each of them introducing personal accounts funded from a portion of payroll tax receipts, and in one case, out of additional...

Multiple modes of tax evasion: theory and evidence.
March 1, 2005... Many theoretical and empirical studies examine the determinants of tax compliance; however, these models typically assume a single mode of tax evasion, such as underreporting income. In reality, taxpayers can use multiple modes of tax evasion...

A new approach to taxing financial intermediation services under a value-added tax.(European Union)
March 1, 2005... Integrating the financial sector into the invoice-credit mechanism of a value-added tax (VAT) is the remaining major outstanding issue in VAT design. The crux of the problem is that many financial services are rendered for implicit fees...

On the determinants of subnational tax progressivity in the U.S.
March 1, 2005... Differences across states in tax progressivity are substantial and have important effects on the equity of state and local finance. This paper presents an empirical model to explain these differences. Incidence choices are assumed to be...

The disappearing state corporate income tax.(Forum: state corporate income taxes)
March 1, 2005... INTRODUCTION The corporate income tax has been an important source of federal tax revenue since it was created in 1909, but has been less important to states and even less important to local governments. Corporate taxes accounted for 12...

How should a subnational corporate income tax on multistate businesses be structured?(Forum: state corporate income taxes)
March 1, 2005... INTRODUCTION Declining corporate income taxes as a share of total state tax revenues since the late 1980s, combined with a perception on the part of some that tax planning is growing rapidly and excessively (Fox and Luna, 2002), has...