Tax and Expenditure Policy
Recent Submissions
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Texas Tax Options
(2006)The State of Texas is contemplating sweeping changes in its revenue structure as part of a reform of the system of K-12 school finance in the state, with the main goal being a reduction in local school property taxes coupled ... -
Financial Integration and Cyclicality of Monetary Policy in Small Open Economies
(2007)Should countries follow counter-cyclical or pro-cyclical monetary policies? This paper documents that in contrast to developed economies, developing countries tend to follow pro-cyclical monetary policies. The paper then ... -
Consumption-Based Direct Taxes: A Guided Tour of the Amusement Park
(2007)Although consumption-based direct taxation has long been advocated in academic and policy circles, very few countries have actually implemented such taxes. This article provides an overview of alternative approaches to ... -
Should Electronic Commerce Be Subject to Preferential Tax Treatment?
(2007)This paper examines theoretical arguments supporting preferential sales tax treatment of electronic commerce, using a version of the standard optimal commodity tax model that includes distributional concerns, tax-exempt ... -
Pillars of Public Finance
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Income Volatility and Mobility: U.S. Income Tax Data, 1999-2007
(2010)How do earnings volatility and mobility impact different income groups? We describe household earnings volatility by the full distribution of percent earnings changes and contrast measures of relative and absolute mobility ...
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