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- Higher Taxes for the Mass Affluent
- A multitude of recent and proposed law changes aim to raise the taxes of people like you. Here are a few key steps that could help you head off these impending tax hikes. ...
- Articles 2009-05-04
Additional Resources
- The Alternative Minimum Tax and Effective Marginal Tax Rates
- This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and the...
- White papers 2003-10-01
- CEA head Hubbard recommends low progressive tax rates.
- TOKYO, Sept. 12 Kyodo Glenn Hubbard, chairman of the U.S. Council of Economic Advisers CEA, said Thursday that Japan should consider keeping low the progressive tax rates, or the tax rates in proportion to income, as part of its tax reforms. ''The...
- Research articles 2002-09-16
- Congress must cut marginal tax rates
- A Primer on the Abiding Rules of Supply Side EconomicsPresident Bush's tax proposal has three elements that would promote economic growth. First, he would eliminate the double taxation of corporate income by not taxing dividends and by reducing taxable capital gains to reflect already-taxed corporate earnings that were retained for...
- Research articles 2003-04-14
- Would the FairTax Raise or Lower Marginal and Average Tax Rates
- This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift taxes with a 23...
- White papers 2005-12-01
- Bilateral Effective Tax Rates And Foreign Direct Investment
- This paper computes effective marginal and average tax rates that account for bilateral aspects of taxation and, therefore, vary across country-pairs and years. These tax rates serve to estimate the impact of corporate taxation on outbound stocks of bilateral Foreign Direct Investment FDI among OECD countries between 1991 and 2002....
- White papers 2006-03-01
- Tax Policy and Entry Into Entrepreneurship
- While recent research has emphasized the desirability of studying effects of changes in marginal tax rates on taxable income, broadly defined, there has been comparatively little analysis of effects of marginal tax rate changes on entrepreneurial entry. This margin is likely to be important both because of the likely greater...
- White papers 2002-11-13
- Tax Bases, Tax Rates and the Elasticity of Reported Income
- Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, the paper finds that the elasticity of income reported on personal income tax returns depends...
- White papers 2003-10-01
- Tax Rates And Economic Growth In The Oecd Countries
- EMMA GALLI [*] This article proposes refined econometric estimates of effective marginal income tax rates for 23 OECD countries from 1951 to 1990. Panel regressions find such measures negatively correlated with economic growth. These results are consistent with endogenous growth theories and opposite to those of most empirical literature,...
- Research articles 2001-01-01
- Stop Distorting U.S. Spending Priorities into Tax Cuts
- Jeffrey Frankel submits: It is unfortunate that much of the congressional debate regarding the stimulus package is phrased in terms of a summary statistic: what fraction of the stimulus is to be increased spending and what fraction is to be tax cuts. It currently looks to be about 70-30,...
- External links 2009-02-08
- MI Catholic Conference Hails New State Earned Income Tax Credit; Anti- Poverty Measure Is 'Best Piece of Legislation Passed This Year'
- LANSING, Mich., Sept. 22 /U.S. Newswire/ -- Creating a state Earned Income Tax Credit that piggybacks the federal credit will prove to be the best piece of legislation passed by the state this year, the Michigan Catholic Conference MCC stated today as the governor enacted Senate Bill 453. The conference...
- Research articles 2006-09-22
- Estimating marginal tax rates when entering foreign markets.(part 2)
- EXECUTIVE SUMMARY * In choosing the most appropriate form for marketing products and services abroad, alternatives include branch operations and hybrid entities, joint ventures, subsidiaries and CFCs. * Transferring employees abroad can increase their income and Social Security tax liabilities; it...
- Research articles 2004-10-01
- Marginal Suppliers, Taxation, and Rental Housing:Evidence from Microdata
- "Typically, when the effects of tax reform are measured, it is assumed that marginal suppliers belong to the highest income tax bracket. This assumption is critical because in competitive housing markets, tax shelter benefits from investments in rental housing will be passed on in the form of lower market rents...
- White papers 2003-01-01
- Personal Income Taxes and the Growth of Small Firms
- This paper investigates the effect of entrepreneurs' personal income tax situations on the growth rates of their enterprises. We analyze the personal income tax returns of a large number of sole proprietors before and after the Tax Reform Act of 1986 and determine how the substantial reductions in marginal tax...
- White papers 2000-10-17
- Employee Stock Options, Corporate Taxes and Debt Policy
- Aricle emphasises that employee stock option deductions lead to large aggregate tax savings for Nasdaq 100 and S&P 100 firms and also affect corporate marginal tax rates. For Nasdaq firms, the median marginal tax rate is 31 percent when option deductions are ignored but falls to 5 percent when one...
- White papers 2002-10-15
- Exports, Foreign Direct Investment And The Costs Of Corporate Taxation
- Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average...
- White papers 2006-07-01
- Exports, Foreign Direct Investment And The Costs Of Corporate Taxation
- Depending on the definition of the tax base, the statutory corporate tax rate implies rather different measures of effective average and marginal tax rates. This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average...
- White papers 2006-08-01
- The Rockin' Tax-Free Roth
- Among the many retirement savings options, there is one account that stands out above the others. It's the Roth IRA or 401k. In most cases, a Roth will let you save more and keep more than any other retirement plan. Find out why... When it comes to investing for...
- Articles 2009-03-09
- Entrepreneurship and the Policy Environment
- This paper uses a spatial panel approach to examine the effect of the government-policy environment on the level of entrepreneurship. Specifically, it investigates whether marginal income tax rates and bankruptcy exemptions influence rates of entrepreneurship. It finds non-monotonic relationships: a U-shaped relationship between marginal tax rates and entrepreneurship and an...
- White papers 2004-03-01
- The Monster from the GOP Lagoon.(Brief Article)
- For lack of courage, the GOP Congress's tax-cutting strategy crashed on take-off this year. The $792 billion tax reduction that President Clinton vetoed last September 23 didn't deliver a dramatic, Reaganesque tomahawk chop to marginal tax rates. Ins For lack of courage, the GOP Congress's tax-cutting...
- Research articles 2000-01-01
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