Results 11 to 20 of about 82,642 (50)
Tax Refund Uncertainty: Evidence and Welfare Implications
Social Science Research Network, 2023 Transfers paid through annual tax refunds are a large but uncertain source of income for poor households. We document that low-income tax filers have substantial subjective uncertainty about these refunds. We investigate the determinants and consequences
Sydnee Caldwell +2 more
semanticscholar +1 more source
Tax-Based Marriage Incentives in the Affordable Care Act
Social Science Research NetworkIZA DP No. 15331 MAY 2022 Tax-Based Marriage Incentives in the Affordable Care Act The Affordable Care Act (ACA) introduced a premium tax credit to help low-income families purchase insurance and an individual mandate penalty to encourage purchasing ...
Elliott Isaac, Haibin Jiang
semanticscholar +1 more source
Removing Welfare Traps: Employment Responses in the Finnish Basic Income Experiment
Social Science Research Network, 2021 This paper provides evidence that replacing minimum unemployment benefits with a basic income of equal size has minor employment effects at best. We examine an experiment in Finland in which 2,000 benefit recipients were randomized to receive a monthly ...
J. Verho +2 more
semanticscholar +1 more source
Are Local Tax Rates Strategic Complements or Strategic Substitutes?
American Economic Journal: Economic Policy, 2019 The identification of strategic interactions among local governments is typically plagued by endogeneity problems. I exploit the fact that local jurisdictions located close to a state border have some neighbors in another state and instrument the tax ...
Raphaël Parchet
semanticscholar +1 more source
New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data
Social Science Research NetworkWe show that increases in the share of workers reporting self-employment to the IRS are not associated with changes in firm-reported payments to “gig” and other contract workers after 2005 but are driven primarily by self-reported earnings of individuals
A. Garin, Emilie Jackson, Dmitri Koustas
semanticscholar +1 more source
Employment Structure and the Rise of the Modern Tax System
The American Economic Review, 2019 This paper builds a new microdatabase that covers 100 countries at all income levels and long-run time series in the United States (1870–2010) and Mexico ( 1960–2010) to document how the modern tax system arises over development. I establish a new set of
Anders Jensen
semanticscholar +1 more source
The Macroeconomic Effects of Income and Consumption Tax Changes
American Economic Journal: Economic Policy, 2020 This paper estimates the effects of exogenous changes in income and consumption taxes. The tax shocks are proxied with a narrative account of tax liability changes in the United Kingdom. Income tax cuts have large effects on GDP, private consumption, and
A. Nguyen +2 more
semanticscholar +1 more source
Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity
Social Science Research NetworkThis paper provides empirically implementable sufficient statistics formulas for optimal nonlinear tax systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other sources.
Antoine Ferey +2 more
semanticscholar +1 more source
The Taxing Deed of Globalization
The American Economic Review, 2019 This paper examines the effects of globalization on the distribution of worker-specific labor taxes using a unique set of tax calculators. We find a differential effect of higher trade and factor mobility on relative tax burdens in 1980–1993 versus 1994 ...
Peter Egger +2 more
semanticscholar +1 more source
The Economics of Managerial Taxes and Corporate Risk-Taking
Accounting Review, 2018 We examine the relation between managers' personal income tax rates and their corporate investment decisions. Using plausibly exogenous variation in federal and state tax rates, we find a positive relation between managers' personal tax rates and their
C. Armstrong +3 more
semanticscholar +1 more source