National Tax Journal articles from September 1998

National Tax Journal archives from September 1998

Panel on IRS restructuring.(Symposium: What Do We Mean By "Taxpayer Relief"?)(Panel Discussion)
September 1, 1998... Wagner: Good morning. I'm Elizabeth Wagner, and I'm a Director at Price Waterhouse LLP. Formerly, I had the opportunity of working with two of our distinguished guests today. At the Treasury, I worked with Fred Goldberg, when he was the Assistant...

Burning issues in the tobacco settlement payments: an economic perspective.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... The tobacco settlement currently being considered by Congress arose from a private settlement reached between the tobacco industry, state attorneys general, and private attorneys in June 1997. Following an initial suit filed by Mississippi, most...

Using emissions trading to regulate U.S. greenhouse gas emissions: an overview of policy design and implementation issues.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION In Kyoto in 1997, the U.S. government agreed that between 2008 and 2012 it would limit average annual emissions of green house gases (GHGs) to seven percent below 1990 levels. Participants in the climate policy debate are...

Cool code: federal tax incentives to mitigate global warming.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION The Clinton Administration's fiscal year 1999 budget proposes an array of new tax incentives, with an estimated revenue cost of $3.8 billion(1) over five years, that primarily are directed at reducing usage of fossil fuels....

On voluntary compliance, voluntary taxes, and social capital.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION For most Americans, when the topic of taxes comes up, the Internal Revenue Service (IRS) is the first thing they think about. But academics, and especially economist academics, have given the process of collecting and...

The income of central city and suburban migrants: a case study of the Washington, D.C. metropolitan area.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION U.S. Central City Population: 1970-94 The long-run decline in U.S. central city populations, especially in older industrial cities, has been well chronicled by demographers through their analysis of census data. Of the...

Recent Clinton urban education initiatives and the role of school quality in metropolitan finance.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION Low achievement and high dropout rates of students who attend high-poverty urban schools continue to be of great national concern decades after the passage of the federal Elementary and Secondary Education Act and the...

Fiscal capacity in New York: the city versus the region.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION For central cities to remain competitive with their surrounding regions, as places both for residential location and for the production of goods and services, they must be able to provide a bundle of public services, which is...

Metropolitan taxation in the 21st century.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... Predicting the future of metropolitan taxation is a difficult task. There is, after all, no such thing as "metropolitan" tax policy, for that term implies some form of metropolitan government. With very few exceptions, metropolitan areas comprise...

Effective marginal tax rates under the federal individual income tax: death by one thousand pin pricks?(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... Advocates of tax reform cite as the inevitability of their cause the complexity and resulting burden of complying with the current federal individual income tax. Among the provisions commentators cite as evidence of the complexity of the present...

Fundamental tax reform: public perception and political rhetoric.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... A generation ago President Jimmy Carter called it a "disgrace to the human race." These days most people think he was too polite. The U.S. income tax is held in such low esteem that Congress' chief tax writer, Chairman Bill Archer of the House...

Fresh from the River Styx: the Achilles' heels of tax reform proposals.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... Every tax system has Achilles' heels. Theorists advocate simplicity; reality produces complexity. On Sunday morning, our national leaders speak of fairness; during the workweek, the legislative process yields inequality. Economists preach...

Tax competition, benefit taxes, and fiscal federalism.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION As the world becomes more globalized and resources become more internationally mobile, the issue of tax competition is moving to the forefront of debates surrounding national tax systems. Those who have studied taxation in a...

Taxation of financial capital in a globalized environment: the role of withholding taxes.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION Foremost among the many challenges of globalization that confront a country is the extent to which some of its domestic economic policies, designed to achieve specific national objectives, could be undermined by policies...

The OECD's report on harmful tax competition. (Organization for Economic Cooperation and Development)(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION: THE OECD TAX COMPETITION REPORT The globalization of national economies has increased the challenges of harmful tax competition. In this increasingly integrated global economy, one country's tax policies have a greater...

Savings incentives for higher education. (taxation)(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION Given the dramatic increase in labor market value of a college education and highly publicized tuition increases over the past decade, parents have become increasingly anxious about their ability to finance a college...

Tax reform and target saving.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... In the past two presidential election years, proposals for fundamental tax reform were widely circulated and debated during the primaries. Challengers have discovered a large constituency for a switch from the present income-based tax regime to a...

Six tax laws later: how individuals' marginal federal income tax rates changed between 1980 and 1995.(Symposium: What Do We Mean by "Taxpayer Relief"?)
September 1, 1998... INTRODUCTION The 1980s and 1990s have been extraordinarily turbulent times for federal income tax policy. The income tax was significantly altered seven times: in 1981, 1982, 1984, 1986, 1990, 1993, and 1997, with additional changes made...