Browsing Tax and Expenditure Policy by Issue Date
Now showing items 1-20 of 41
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US Supreme Court unanimously chooses substance over form in foreign tax credit case: implications of the PPL decision for the creditability of cash-flow taxes
(2015)In a recent unanimous decision in the PPL case, the US Supreme Court ruled that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the ... -
Tax Reform, Growth, and Efficiency
(2015) -
Intrajurisdictional capitalization and the incidence of the property tax
(2014)Two views dominate the debate about property tax incidence — the “capital tax” or “new” view, under which the tax distorts capital allocation and is borne primarily by capital owners, and the “benefit tax” view, under which ... -
Promoting Growth, Maintaining Progressivity, and Dealing with the Fiscal Crisis CGE Simulations of a Temporary VAT Used for Debt Reduction
(2013)Trade-offs between economic efficiency, growth, and distributional equity permeate economics, including discussions of tax policy and tax reform. Computable general equilibrium (CGE) modeling is one tool that is often used ... -
Moving Forward with Tax Reform
(2013) -
Fundamental Tax Reform: Then and Now
(2011) -
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 ... -
Pillars of Public Finance
(2009)
