Tax policy lessons from the 2000s:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C.
AEI Press
2009
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references |
| Beschreibung: | XIIIi, 296 S. graph. Darst. 23 cm |
| ISBN: | 9780844742786 0844742783 |
Internformat
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| 245 | 1 | 0 | |a Tax policy lessons from the 2000s |c Alan D. Viard (ed.) |
| 264 | 1 | |a Washington, D.C. |b AEI Press |c 2009 | |
| 300 | |a XIIIi, 296 S. |b graph. Darst. |c 23 cm | ||
| 336 | |b txt |2 rdacontent | ||
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| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references | ||
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a Wirtschaftspolitik | |
| 650 | 4 | |a Taxation |z United States | |
| 650 | 4 | |a Income tax |z United States | |
| 651 | 4 | |a USA | |
| 651 | 4 | |a United States |x Economic policy |y 2001-2009 | |
| 700 | 1 | |a Viard, Alan D. |e Sonstige |4 oth | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-018673869 | ||
Datensatz im Suchindex
| _version_ | 1804140768252657664 |
|---|---|
| adam_text | TAX POLICY LESSONS FROM THE 2000S EDITOR ALAN D. VIARD THE AEI PRESS
PUBLISHER FOR THE AMERICAN ENTERPRISE INSTITUTE WASHINGTON, D.C.
CONTENTS LIST OF ILLUSTRATIONS XI INTRODUCTION, ALAN D. VIARD 1 1.
ENVIRONMENTAL TAXATION: WHAT HAVE WE LEARNED IN THIS DECADE? GILBERT E.
METCALF. 7 THE U.S. EXPERIENCE WITH ENVIRONMENTAL TAXES 8 ADVANCES IN
THE THEORY 13 EFFICIENCY CONSIDERATIONS OF ENVIRONMENTAL TAXATION 13
DISTRIBUTIONAL CONSIDERATIONS WITH ENVIRONMENTAL TAXATION 17 THE NEW
FRONTIER: CARBON PRICING 21 CONCLUSION 26 NOTES 28 REFERENCES 31 2. A
RESPONSE TO GILBERT E. METCALF, ROBERTON C. WILLIAMS III 35
ENVIRONMENTAL TAXES IN THE UNITED STATES 35 LESSONS FOR CARBON POLICY 37
A BRIEF PROPOSAL FOR A U.S. CARBON POLICY 41 NOTES 43 REFERENCES 44 3.
EVIDENCE ON LABOR SUPPLY AND TAXES, AND IMPLICATIONS FOR TAX POLICY,
NADA EISSA 45 TAX POLICY CHANGES IN THE 2000S AND THEIR IMPACT ON LABOR
SUPPLY INCENTIVES 48 IMPACT ON LABOR SUPPLY INCENTIVES 51 A SIMPLE
FRAMEWORK FOR EVALUATING THE IMPACT OF TAX CUTS IN THE 2000S? 56 VI TAX
POLICY LESSONS FROM THE 2000S TAXES AND LABOR SUPPLY 61 THE BUDGET SET
61 IDENTIFICATION OF LABOR SUPPLY AND TAX EFFECTS 65 WHAT DO WE KNOW
ABOUT TAXES AND LABOR SUPPLY? 68 MALE LABOR SUPPLY 69 FEMALE LABOR
SUPPLY 72 INTERTEMPORAL RESPONSES 78 IMPLICATIONS FOR WELFARE EVALUATION
OF TAX_REFORM 80 CONCLUSIONS 84 NOTES 86 REFERENCES 87 4. A RESPONSE TO
NADA EISSA, STEVEN J. DAVIS 92 MICRO AND MACRO STUDIES OF LABOR SUPPLY
RESPONSES TO TAXES 93 LONGER-RUN AND EQUILIBRIUM RESPONSES TO TAXES 95
LABOR SUPPLY RESPONSES ON OTHER MARGINS 96 SUMMARY 98 NOTES 99
REFERENCES 100 5. THE ELASTICITY OF TAXABLE INCOME: INFLUENCES ON
ECONOMIC EFFICIENCY AND TAX REVENUES, AND IMPLICATIONS FOR TAX POLICY,
SETH H. GIERTZ 101 DEVELOPMENTS IN ASSESSING THE EFFICIENCY IMPLICATIONS
OF TAXATION 102 DEVELOPMENTS IN ETI RESEARCH SINCE 2000 105 ISSUES THAT
COMPLICATE ESTIMATION 107 RECENT ETI ESTIMATES 111 APPLYING THE ETI FOR
TAX POLICY 115 DATA AND INSTITUTIONAL BACKGROUND 117 REVENUE AND
EFFICIENCY IMPLICATIONS OF EXPIRING TAX LEGISLATION 122 MARGINAL
DEADWEIGHT LOSS 126 LAFFER CURVES 128 CONCLUSION 130 NOTES 132
REFERENCES 134 CONTENTS VII 6. A RESPONSE TO SETH H. GIERTZ, DANIEL
FEENBERG 137 MEAN REVERSION 139 INEQUALITY 140 PARTIAL VERSUS GENERAL
142 REFERENCES 144 7. WELFARE AND MACROECONOMIC EFFECTS OF DEFICIT-
FINANCED TAX CUTS: LESSONS FROM CGE MODELS, 145 JOHN W. DIAMOND AND ALAN
D. VIARD ^ BACKGROUND 146 BASIC THEORY IN OLG MODELS 146 RATIONALE FOR
CGE MODELING 147 AUERBACH-KOTLIKOFF RESULTS 147 LESSONS LEARNED IN THE
2000S 149 MODEL STRUCTURE AND CALIBRATION 152 PRODUCTION 153 INDIVIDUAL
BEHAVIOR 154 CALIBRATION 155 SIMULATION RESULTS 160 IMMEDIATE SPENDING
OFFSET 161 GOVERNMENT TRANSFER OFFSET AFTER TEN YEARS 165
ACROSS-THE-BOARD TAX INCREASE AFTER TEN YEARS 168 SUMMARY OF
MACROECONOMIC EFFECTS 172 INTERGENERATIONAL WELFARE EFFECTS 173 HOW ARE
DEFICIT-FINANCED TAX CUTS TYPICALLY PAID FOR? 176 MODELS OF
INFINITE-LIVED AGENTS 179 CONCLUSION AND EXTENSIONS 181 APPENDIX 184 THE
NONRESIDENTIAL PRODUCTION SECTOR 184 THE OWNER-OCCUPIED AND RENTAL
HOUSING PRODUCTION SECTORS 18 6 INDIVIDUAL BEHAVIOR 187 NOTES 189
REFERENCES 191 8. A RESPONSE TO JOHN W. DIAMOND AND ALAN D. VIARD,
LAURENCE]. KOTLIKOFF 194 REFERENCES 198 VIII TAX POLICY LESSONS FROM THE
2000S 9. THE IMPACT OF TAXES ON DIVIDENDS AND CORPORATE FINANCIAL
POLICY: LESSONS FROM THE 2000S, DHAMMIKA DHARMAPALA 199 LESSONS ABOUT
DIVIDENDS, PAYOUT POLICY, AND FIRM VALUE 202 A SIMPLE EQUILIBRIUM
CONDITION 202 THE EFFECTS OFJGTRRA ON DIVIDENDS 205 THE EFFECTS OFJGTRRA
ON FIRM VALUE 207 INTERPRETING THE EVIDENCE 208 LESSONS ABOUT CORPORATE
FINANCIAL POLICY AND PORTFOLIO CHOICES 210 INTERNATIONAL FINANCIAL
EQUILIBRIUM 211 THE EFFECT OFJGTRRA ON U.S. INVESTORS EQUITY HOLDINGS
215 LESSONS ABOUT CORPORATE TAX INTEGRATION 220 THE EFFICIENCY COSTS OF
CORPORATE FINANCIAL DISTORTIONS 220 CORPORATE TAX INTEGRATION AND
INTERNATIONAL FINANCIAL INTEGRATION 221 FUTURE DIRECTIONS FOR DIVIDEND
TAX POLICY 22 4 FIRM-LEVEL APPROACHES TO CORPORATE TAX INTEGRATION 225
CONCLUSION 226 NOTES 227 REFERENCES 231 10. A RESPONSE TO DHAMMIKA
DHARMAPALA, DOUGLAS A. SHACKELFORD 234 WHYJGTRRA MIGHT HAVE HAD NO
EFFECT ON DIVIDEND POLICY 234 SHAREHOLDERS NOT BENEFITING FROM JGTRRA
INFLUENCE DIVIDEND POLICY 235 REPURCHASES REMAINED MORE TAX-EFFICIENT
THAN DIVIDENDS 235 DIVIDENDS WERE UNPOPULAR 236 RATE REDUCTIONS WERE
TEMPORARY 236 ADJUSTMENTS DISTORT DIVIDEND SIGNALING 237 INCREASED
DIVIDENDS HAVE ADVERSE IMPLICATIONS FOR STOCK OPTIONS 237 ALTERNATIVE
MINIMUM TAX DULLS BENEFIT 237 SUMMARY 238 NONTAX EXPLANATIONS FOR THE
INCREASE IN DIVIDENDS 238 WHAT WE HAVE LEARNED FROM THE EXTANT STUDIES
239 TABLE OF CONTENTS IX GREAT PAPER, CIRCA 2013 242 THE FORGOTTEN
CAPITAL GAINS TAX CUT 243 CONCLUSION 243 NOTES 245 REFERENCES 246 11.
TAXES AND BUSINESS INVESTMENT: LESSONS FROM THE PAST DECADE, ALANJ.
AUERBACH AND KEVIN A. HASSETT 248 PARTIAL EXPENSING 251 ^ DIVIDEND
TAXES 255 THE INVESTMENT EFFECT OF DIVIDEND TAX CHANGES 258 DIVIDEND
PAYOUT CHANGES 261 CONCLUSION 264 NOTES 266 REFERENCES 267 12. A
RESPONSE TO ALANJ. AUERBACH AND KEVIN A. HASSETT, MATTHEW D. SHAPIRO 271
NOTE 278 REFERENCES 279 INDEX 281 ABOUT THE AUTHORS 291
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| geographic | USA United States Economic policy 2001-2009 |
| geographic_facet | USA United States Economic policy 2001-2009 |
| id | DE-604.BV035815014 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:05:13Z |
| institution | BVB |
| isbn | 9780844742786 0844742783 |
| language | English |
| lccn | 2008053970 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-018673869 |
| oclc_num | 812188579 |
| open_access_boolean | |
| owner | DE-M382 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-19 DE-BY-UBM |
| physical | XIIIi, 296 S. graph. Darst. 23 cm |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | AEI Press |
| record_format | marc |
| spelling | Tax policy lessons from the 2000s Alan D. Viard (ed.) Washington, D.C. AEI Press 2009 XIIIi, 296 S. graph. Darst. 23 cm txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references Steuer Wirtschaftspolitik Taxation United States Income tax United States USA United States Economic policy 2001-2009 Viard, Alan D. Sonstige oth GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018673869&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax policy lessons from the 2000s Steuer Wirtschaftspolitik Taxation United States Income tax United States |
| title | Tax policy lessons from the 2000s |
| title_auth | Tax policy lessons from the 2000s |
| title_exact_search | Tax policy lessons from the 2000s |
| title_full | Tax policy lessons from the 2000s Alan D. Viard (ed.) |
| title_fullStr | Tax policy lessons from the 2000s Alan D. Viard (ed.) |
| title_full_unstemmed | Tax policy lessons from the 2000s Alan D. Viard (ed.) |
| title_short | Tax policy lessons from the 2000s |
| title_sort | tax policy lessons from the 2000s |
| topic | Steuer Wirtschaftspolitik Taxation United States Income tax United States |
| topic_facet | Steuer Wirtschaftspolitik Taxation United States Income tax United States USA United States Economic policy 2001-2009 |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018673869&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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