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| economic burden of tax: Sports, Jobs, and Taxes Roger G. Noll, Andrew S. Zimbalist, 1997 America is in the midst of a sports building boom. Professional sports teams are demanding and receiving fancy new playing facilities that are heavily subsidized by government. In many cases, the rationale given for these subsidies is that attracting or retaining a professional sports franchise--even a minor league baseball team or a major league pre-season training facility--more than pays for itself in increased tax revenues, local economic development, and job creation. But are these claims true? To assess the case for subsidies, this book examines the economic impact of new stadiums and the presence of a sports franchise on the local economy. It first explores such general issues as the appropriate method for measuring economic benefits and costs, the source of the bargaining power of teams in obtaining subsidies from local government, the local politics of attracting and retaining teams, the relationship between sports and local employment, and the importance of stadium design in influencing the economic impact of a facility. The second part of the book contains case studies of major league sports facilities in Baltimore, Chicago, Cincinnati, Cleveland, Indianapolis, San Francisco, and the Twin Cities, and of minor league stadiums and spring training facilities in baseball. The primary conclusions are: first, sports teams and facilities are not a source of local economic growth and employment; second, the magnitude of the net subsidy exceeds the financial benefit of a new stadium to a team; and, third, the most plausible reasons that cities are willing to subsidize sports teams are the intense popularity of sports among a substantial proportion of voters and businesses and the leverage that teams enjoy from the monopoly position of professional sports leagues. |
| economic burden of tax: The Distribution of Tax Burdens Don Fullerton, Gilbert E. Metcalf, 2003 This volume brings together important published papers on tax incidence written since 1950. The editors have written an introduction which provides a concise summary of the key developments in the field during this time. The volume presents writings covering the distributional impact of taxes in partial and general equilibrium models, as well as in imperfectly competitive settings. The editors have also included significant recent contributions on tax incidence in dynamic settintgs including the important emerging literature on lifetime tax incidence. The articles have been arranged to allow the reader to understand the context and historical development of the field. The volume should be useful to graduate students and scholars interested in the distribution of taxes in modern economics. |
| economic burden of tax: Handbook of Public Economics Martin Feldstein, A.J. Auerbach, 2002-01-25 The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy. |
| economic burden of tax: Handbook of Computable General Equilibrium Modeling Peter B. Dixon, Dale Jorgenson, 2013-11-14 In this collection of 17 articles, top scholars synthesize and analyze scholarship on this widely used tool of policy analysis, setting forth its accomplishments, difficulties, and means of implementation. Though CGE modeling does not play a prominent role in top US graduate schools, it is employed universally in the development of economic policy. This collection is particularly important because it presents a history of modeling applications and examines competing points of view. - Presents coherent summaries of CGE theories that inform major model types - Covers the construction of CGE databases, model solving, and computer-assisted interpretation of results - Shows how CGE modeling has made a contribution to economic policy |
| economic burden of tax: OECD Tax Policy Studies Tax Policy Reform and Economic Growth OECD, 2010-11-03 This report investigates how tax structures can best be designed to support GDP per capita growth. |
| economic burden of tax: Learning from SARS Institute of Medicine, Board on Global Health, Forum on Microbial Threats, 2004-04-26 The emergence of severe acute respiratory syndrome (SARS) in late 2002 and 2003 challenged the global public health community to confront a novel epidemic that spread rapidly from its origins in southern China until it had reached more than 25 other countries within a matter of months. In addition to the number of patients infected with the SARS virus, the disease had profound economic and political repercussions in many of the affected regions. Recent reports of isolated new SARS cases and a fear that the disease could reemerge and spread have put public health officials on high alert for any indications of possible new outbreaks. This report examines the response to SARS by public health systems in individual countries, the biology of the SARS coronavirus and related coronaviruses in animals, the economic and political fallout of the SARS epidemic, quarantine law and other public health measures that apply to combating infectious diseases, and the role of international organizations and scientific cooperation in halting the spread of SARS. The report provides an illuminating survey of findings from the epidemic, along with an assessment of what might be needed in order to contain any future outbreaks of SARS or other emerging infections. |
| economic burden of tax: Shifting the Burden Cathie J. Martin, 1991-07-09 Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explanation of this phenomenon has accounted for the periodic reforms—such as the dramatic 1986 Tax Reform Act—which significantly increase some corporate taxes. Remarkably accessible and rich in historical evidence, Shifting the Burden is the most compelling explanation to date of how our nation's tax policy is formulated. Cathie J. Martin shows how presidents' cultivation of allies within the business community and struggles within that community itself combine to shape tax policy. |
| economic burden of tax: Bridging the Tax Gap Max Sawicky, 2005 Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen. |
| economic burden of tax: Public Finance and Public Policy Jonathan Gruber, 2005 Chapters include: Income distribution and welfare programs, State and local government expenditures and Health economics and private health insurance. |
| economic burden of tax: Taxation in the Global Economy Assaf Razin, Joel Slemrod, 2008-04-15 The increasing globalization of economic activity is bringing an awareness of the international consequences of tax policy. The move toward the common European market in 1992 raises the important question of how inefficiencies in the various tax systems—such as self-defeating tax competition among member nations—will be addressed. As barriers to trade and investment tumble, cross-national differences in tax structures may loom larger and create incentives for relocations of capital and labor; and efficient and equitable income tax systems are becoming more difficult to administer and enforce, particularly because of the growing importance of multinational enterprises. What will be the role of tax policy in this more integrated world economy? Assaf Razin and Joel Slemrod gathered experts from two traditionally distinct specialties, taxation and international economics, to lay the groundwork for understanding these issues, which will require the attention of scholars and policymakers for years to come. Contributors describe the basic provisions of the U.S. tax code with respect to international transactions, highlighting the changes contained in the U.S. Tax Reform Act of 1986; explore the ways that tax systems influence the decisions of multinationals; examine the effect of taxation on trade patterns and capital flows; and discuss the implications of the opening world economy for the design of optimal international tax policy. The papers will prove valuable not only to scholars and students, but to government economists and international tax lawyers as well. |
| economic burden of tax: Public Finance Richard W. Tresch, 2002-05-08 Featuring a general equilibrium framework that is both cohesive and versatile, the Second Edition of Public Finance: A Normative Theory brings new and updated information to this classic text. Through its concentration on the microeconomic theory of the public sector in the context of capitalist market economics it addresses the subjects traditionally at the heart of public sector economics, including public good theory, theory of taxation, welfare analysis, externalities, tax incidence, cost benefit analysis, and fiscal federalism. Its goal of providing a foundation, rather than attempting to present the most recent scholarship in detail, makes this Second Edition both a valuable text and a resource for professionals. * Second edition provides new and updated information * Focuses on the heart of public sector economics, including public expenditure theory and policy, tax theory and policy, cost benefit-analysis, and fiscal federalism * Features a cohesive and versatile general equilibrium framework |
| economic burden of tax: The New Americans Panel on the Demographic and Economic Impacts of Immigration, Committee on Population, Division of Behavioral and Social Sciences and Education, National Research Council, 1997-10-28 This book sheds light on one of the most controversial issues of the decade. It identifies the economic gains and losses from immigration--for the nation, states, and local areas--and provides a foundation for public discussion and policymaking. Three key questions are explored: What is the influence of immigration on the overall economy, especially national and regional labor markets? What are the overall effects of immigration on federal, state, and local government budgets? What effects will immigration have on the future size and makeup of the nation's population over the next 50 years? The New Americans examines what immigrants gain by coming to the United States and what they contribute to the country, the skills of immigrants and those of native-born Americans, the experiences of immigrant women and other groups, and much more. It offers examples of how to measure the impact of immigration on government revenues and expenditures--estimating one year's fiscal impact in California, New Jersey, and the United States and projecting the long-run fiscal effects on government revenues and expenditures. Also included is background information on immigration policies and practices and data on where immigrants come from, what they do in America, and how they will change the nation's social fabric in the decades to come. |
| economic burden of tax: The VAT Reader , 2011 |
| economic burden of tax: The Real Tax Burden Alex M. Brill, Alan D. Viard, 2011-11-16 Endowed with the authority to enforce justice, government is a necessary prerequisite to human flourishing. Citizens rightfully bear the responsibility to contribute to the existence of just government through the rendering of taxes. Because tax policy is also a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent. In Real Tax Burden: More than Dollars and Cents, Alan Viard and Alex Brill explain everything you need to know to understand taxes in America today. The authors describe who pays what and why, the implications of the current system, and provide a vision for reform that is simple, effective, and consistent with our values. |
| economic burden of tax: Measuring the Tax Burden on Capital and Labor Peter Birch Sørensen, 2004 The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another. |
| economic burden of tax: Introduction to Computable General Equilibrium Models Mary E. Burfisher, 2016 The book provides a hands-on introduction to computable general equilibrium (CGE) models, written at an accessible, undergraduate level. |
| economic burden of tax: A General Equilibrium Model for Tax Policy Evaluation Charles L. Ballard, Don Fullerton, John B. Shoven, John Whalley, 2009-05-15 This book reports the authors' research on one of the most sophisticated general equilibrium models designed for tax policy analysis. Significantly disaggregated and incorporating the complete array of federal, state, and local taxes, the model represents the U.S. economy and tax system in a large computer package. The authors consider modifications of the tax system, including those being raised in current policy debates, such as consumption-based taxes and integration of the corporate and personal income tax systems. A counterfactual economy associated with each of these alternatives is generated, and the possible outcomes are compared. |
| economic burden of tax: Handbook of Public Finance Jürgen Backhaus, Richard E. Wagner, 2006-01-16 The Handbook of Public Finance provides a definitive source, reference, and text for the field of public finance. In 18 chapters it surveys the state of the art - the tradition and breadth of the field but also its current status and recent developments. The Handbook's intellectual foundation and orientation is truly multidisciplinary. Throughout its examination of the standard material of public finance, it explores the connections between that material and such neighboring fields as political science, sociology, law, and public administration. The editors and contributors to the Handbook are distinguished scholars who write clearly and accessibly about the political economy of government budgets and their policy implications. To address the needs and interests of international scholars, they place European issues next to the American agenda and give attention to the issues of transformation in Central Eastern Europe and elsewhere. General Editors: Jürgen G. Backhaus, University of Erfurt Richard E. Wagner, George Mason University Contributors: Andy H. Barnett, Charles B. Blankart, Thomas E. Borcherding, Rainald Borck, Geoffrey Brennan, Giuseppe Eusepi, J. Stephen Ferris, Fred E. Folvary, Andrea Garzoni, Heinz Grossekettaler, Walter Hettich, Scott Hinds, Randall G. Holcombe, Jean-Michel Josselin, Carla Marchese, Alain Marciano, William S. Peirce, Nicholas Sanchez, David Schap, A. Allan Schmid, Russell S. Sobel, Stanley L. Winer, Bruce Yandle. |
| economic burden of tax: Who Paid the Taxes, 1966-85? Joseph A. Pechman, 1985-01-01 Examines how the distribution of federal taxes has changed during the past twenty years, and indicates the share of the tax burden borne by each income class. |
| economic burden of tax: Local Provision of Public Services George R. Zodrow, 1983 |
| economic burden of tax: The Costs of Taxation and the Marginal Cost of Funds Mr.Joel Slemrod, Shlomo Yitzhaki, 1995-08-01 It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts. |
| economic burden of tax: Taxing Ourselves, fourth edition Joel Slemrod, Jon Bakija, 2008-02-08 The fourth edition of a popular guide to the key issues in tax reform, discussing the current system and alternative proposals clearly and without a political agenda. As Albert Einstein may or may not have said, The hardest thing in the world to understand is the income tax. Indeed, to follow the debate over tax reform, the interested citizen is forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the two by discussing the key issues clearly and without a political agenda: Should the federal income tax be replaced with a flat tax or sales tax? Should it be left in place and reformed? Can tax cuts stimulate the economy, or will higher deficits undermine any economic benefit? Authors and tax policy experts Joel Slemrod and Jon Bakija lay out in accessible language what is known and not known about how taxes affect the economy, offer guidelines for evaluating tax systems, and provide enough information to assess both the current income tax system and the leading proposals to reform or replace it (including the flat tax and the consumption tax). The fourth edition of this popular guide has been extensively revised to incorporate the latest information, covering such recent developments as the Bush administration's tax cuts (which expire in 2011) and the alternatives proposed by the President's Advisory Panel on Federal Tax Reform. Slemrod and Bakija provide us with the knowledge and the tools—including an invaluable voter's guide to the tax policy debate—to make our own informed choices about how we should tax ourselves. |
| economic burden of tax: Taxation, Government Spending and Economic Growth Philip Booth, Ryan Bourne, Rory Meakin, Lucy Minford, Patrick Minford, David B. Smith, 2016-11-01 Amidst the debates about ‘austerity’ a number of vital debates in public finance have been sidelined. Because the reductions in government spending – small though they have been so far- have been designed to reduce the government’s borrowing requirement, there has been little discussion of whether the size of the state should be reduced in order to facilitate long-run reductions in the burden of taxation. This book traces the history of the growth of the size of the state over the last 100 years whilst also making international comparisons. There is a particular focus on recent and projected future developments which shows that, though the total level of government spending has not decreased significantly in recent years, there has been a big redirection of spending from some areas to others. The authors then examine the evidence on the relationship between taxation and economic growth. As well as reviewing recent literature, they also undertake new modelling that higher taxes are detrimental for growth. In the final part of the book, the whole UK tax system is reconsidered in a proper economic framework. The UK has one of the world’s most complex tax systems and its incoherence has increased over the last five years. Sweeping reforms are proposed to the system which wold involve abolishing around 20 taxes and the development of a simple, predictable tax system based on principles that should gain wide acceptance. |
| economic burden of tax: The Ecology of Tax Systems Vito Tanzi, 2018-03-30 This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology. |
| economic burden of tax: Tax Policy and the Economy , 1993 |
| economic burden of tax: Estimating VAT Pass Through Ms.Dora Benedek, Ruud A. de Mooij, Mr.Philippe Wingender, 2015-09-30 This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias. |
| economic burden of tax: Taxation Stephen Smith, 2015 Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society. |
| economic burden of tax: Tax Effort in Sub-Saharan Africa Ms.Janet Gale Stotsky, Ms.Asegedech WoldeMariam, 1997-09-01 Many sub-Saharan African countries face difficulty in raising tax revenue for public purposes. This study uses panel data on 43 sub-Saharan African countries during 1990-95 to measure the determinants of the tax share in GDP and to construct a measure of tax effort. The analysis suggests that the countries with a relatively high tax share tend to have a relatively high index of tax effort, although these results are not uniform across the countries. The results can be used to provide guidance on to the proper mix of fiscal policy in the event of budgetary imbalance. |
| economic burden of tax: Brookings Papers on Economic Activity: Fall 2019 Janice Eberly, James H. Stock, 2020-08-25 Brookings Papers on Economic Activity (BPEA) provides academic and business economists, government officials, and members of the financial and business communities with timely research on current economic issues. Contents: All Medicaid Expansions Are Not Created Equal: The Geography and Targeting of the Affordable Care Act Craig Garthwaite, John Graves, Tal Gross, Zeynal Karaca, Victoria Marone, and Matthew J. Notowidigdo Policies and Payoffs to Addressing America’s College Graduation Deficit Christopher Avery, Jessica Howell, Matea Pender, and Bruce Sacerdote The Optimal Inflation Target and the Natural Rate of Interest Philippe Andrade, Jordi Galí, Hervé Le Bihan, and Julien Matheron Inflation Dynamics: Dead, Dormant, or Determined Abroad? Kristen J. Forbes Macri’s Macro: The Elusive Road to Stability and Growth Federico Sturzenegger Progressive Wealth Taxation Emmanuel Saez and Gabriel Zucman |
| economic burden of tax: The X Tax in the World Economy David F. Bradford, 2004 This study explores how the tax design called the X tax could alleviate the complexities and avoidance opportunities plaguing the existing U.S. system for taxing international business income. |
| economic burden of tax: Strong Towns Charles L. Marohn, Jr., 2019-10-01 A new way forward for sustainable quality of life in cities of all sizes Strong Towns: A Bottom-Up Revolution to Build American Prosperity is a book of forward-thinking ideas that breaks with modern wisdom to present a new vision of urban development in the United States. Presenting the foundational ideas of the Strong Towns movement he co-founded, Charles Marohn explains why cities of all sizes continue to struggle to meet their basic needs, and reveals the new paradigm that can solve this longstanding problem. Inside, you’ll learn why inducing growth and development has been the conventional response to urban financial struggles—and why it just doesn’t work. New development and high-risk investing don’t generate enough wealth to support itself, and cities continue to struggle. Read this book to find out how cities large and small can focus on bottom-up investments to minimize risk and maximize their ability to strengthen the community financially and improve citizens’ quality of life. Develop in-depth knowledge of the underlying logic behind the “traditional” search for never-ending urban growth Learn practical solutions for ameliorating financial struggles through low-risk investment and a grassroots focus Gain insights and tools that can stop the vicious cycle of budget shortfalls and unexpected downturns Become a part of the Strong Towns revolution by shifting the focus away from top-down growth toward rebuilding American prosperity Strong Towns acknowledges that there is a problem with the American approach to growth and shows community leaders a new way forward. The Strong Towns response is a revolution in how we assemble the places we live. |
| economic burden of tax: Handbook of the Economics of Finance G. Constantinides, M. Harris, Rene M. Stulz, 2003-11-04 Arbitrage, State Prices and Portfolio Theory / Philip h. Dybvig and Stephen a. Ross / - Intertemporal Asset Pricing Theory / Darrell Duffle / - Tests of Multifactor Pricing Models, Volatility Bounds and Portfolio Performance / Wayne E. Ferson / - Consumption-Based Asset Pricing / John y Campbell / - The Equity Premium in Retrospect / Rainish Mehra and Edward c. Prescott / - Anomalies and Market Efficiency / William Schwert / - Are Financial Assets Priced Locally or Globally? / G. Andrew Karolyi and Rene M. Stuli / - Microstructure and Asset Pricing / David Easley and Maureen O'hara / - A Survey of Behavioral Finance / Nicholas Barberis and Richard Thaler / - Derivatives / Robert E. Whaley / - Fixed-Income Pricing / Qiang Dai and Kenneth J. Singleton. |
| economic burden of tax: The Distribution of the Tax Burden Edgar K. Browning, William R. Johnson, 1979 Monograph on taxation in the USA - seeks tax reform in the national level tax system which is highly progressive to make tax collection equally distributed, makes use of economic theory on taxes and explains data sources, research methodology, data analysis and statistical computing, and covers federal, state and local tax burdens, fiscal policy, income distribution, income tax, consumption tax and corporation tax. Graphs, references and statistical tables. |
| economic burden of tax: Organizations and Performance in a Complex World Ramona Orăștean, Claudia Ogrean, Silvia Cristina Mărginean, 2021-12-16 This volume highlights current research and developments on organizations and (their) performance against the background of ubiquitous complexity. It investigates some of the challenges and trends dominating the complex world of nowadays and the ways organizations are dealing with them in their continuous search for performance. The papers in the volume cover a series of hot and/or emerging topics (i.e. sustainable development, corporate social responsibility, green marketing, digital revolution, social media, global trade, intangible assets, economic intelligence and innovation). Built on an interdisciplinary perspective and a multi-level approach―global (trade, power, sustainable development), regional (EU, BRICS), national (country-based systems, cultures, policies, practices), industry (airlines, pharma, luxury, retailing, banking, tourism), local (communities, destinations), and organization (entrepreneurship, MNEs, public organizations: national and local)―the volume uniquely addresses issues of high interest for researchers, practitioners and policymakers. |
| economic burden of tax: Tax Policy and Inclusive Growth Khaled Abdel-Kader, Ruud A. de Mooij, 2020-12-04 This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform. |
| economic burden of tax: A Good Tax Joan Youngman, 2016 In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general. |
| economic burden of tax: The Effective Tax Burden on Highly Qualified Employees Christina Elschner, Robert Schwager, 2009-09-03 Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal simulation model, the attractiveness of 7 EU member states, 12 Swiss cantons, and the United States is assessed. Several compensation packages including old-age provision, fringe benefits, and long-term incentives as well as various income levels and family situations are considered in the analysis. The book also contains a comprehensive survey of social security and tax systems in the countries studied. |
| economic burden of tax: Man Out Andrew L. Yarrow, 2018-09-11 The story of men who are hurting—and hurting America by their absence Man Out describes the millions of men on the sidelines of life in the United States. Many of them have been pushed out of the mainstream because of an economy and society where the odds are stacked against them; others have chosen to be on the outskirts of twenty-first-century America. These men are disconnected from work, personal relationships, family and children, and civic and community life. They may be angry at government, employers, women, and the system in general—and millions of them have done time in prison and have cast aside many social norms. Sadly, too many of these men are unsure what it means to be a man in contemporary society. Wives or partners reject them; children are estranged from them; and family, friends, and neighbors are embarrassed by them. Many have disappeared into a netherworld of drugs, alcohol, poor health, loneliness, misogyny, economic insecurity, online gaming, pornography, other off-the-grid corners of the internet, and a fantasy world of starting their own business or even writing the Great American novel. Most of the men described in this book are poorly educated, with low incomes and often with very few prospects for rewarding employment. They are also disproportionately found among millennials, those over 50, and African American men. Increasingly, however, these lost men are discovered even in tony suburbs and throughout the nation. It is a myth that men on the outer corners of society are only lower-middle-class white men dislocated by technology and globalization. Unlike those who primarily blame an unjust economy, government policies, or a culture sanctioning laziness, Man Out explores the complex interplay between economics and culture. It rejects the politically charged dichotomy of seeing such men as either victims or culprits. These men are hurting, and in turn they are hurting families and hurting America. It is essential to address their problems. Man Out draws on a wide range of data and existing research as well as interviews with several hundred men, women, and a wide variety of economists and other social scientists, social service providers and physicians, and with employers, through a national online survey and in-depth fieldwork in several communities. |
| economic burden of tax: The Costs of Taxation Alex Robson, 2005 Argues that increasing income tax to supplement government spending is costing us more in lost enterprise and effort than it is bringing us in added benefits. - foreword. |
| economic burden of tax: Macroeconomic Effects of Tax Rate and Base Changes Frederico Lima, Era Dabla-Norris, 2022 This paper examines the macroeconomic effects of tax changes during fiscal consolidations. We build a new narrative dataset of tax changes during fiscal consolidation years, containing detailed information on the expected yield, motivation, and announcement and implementation dates of more than 2,000 tax measures across 10 OECD countries. Using this data, we then analyze the macroeconomic impact of tax changes, distinguishing between tax rate and tax base changes, and further differentiating between changes in personal income, corporate income, and value added taxes. Our results suggest that base broadening during fiscal consolidations leads to smaller output and employment declines compared to rate hikes, even when distinguishing between tax types. |
The Economic Burden of Taxation - Dallas Fed
The economic burden of taxation is a function of three conditions: the level of the average tax rate, the relation of the marginal tax rate to the average tax rate, and the response of the tax …
Tax Incidence and E ciency Costs of Taxation
TAX INCIDENCE Tax incidence is not an accounting exercise but an analytical characterization of changes in economic equilibria when taxes are changed. Key point: Taxes can be shifted: taxes a
Tax Incidence: Who Bears the Tax Burden? - GovInfo
The study of tax incidence is the economic study of which taxpayers bear the burden of a tax. This question is of considerable importance to policy makers, who want to know whether the …
The Economic Burden Caused by Tax Code Complexity
The President’s Advisory Panel on Federal Tax Reform found evidence that the complexity of the current U.S. tax code actually hurts low-income individuals as opposed to helping them.22 For ...
2011-04-Laffer01-ComplexityofTaxCode.indd
The Economic Burden Caused by Tax Code Complexity Th e “Patient Protection and Af ordable Care Act” (ObamaCare), as passed, requires by law tucked away a footnote forcing all …
Measuring Tax Burden: A Historical Perspective
Measures of tax burden are indicators of how well tax policy meets one of its primary goals, equitably raising the revenues needed to run government. Equity has two aspects. The first, …
A Framework for Economic Analysis of Tax Regulations
Executive Summary would review tax regulations prior to their release. Under this agreement, the analytic requirements imposed on economically significant non-tax regulations
Lecture 3: Tax Incidence and Efficiency Costs of Taxation
• Tax incidence: Assessing which party (consumers or producers) bears the true burden of a tax. What happens to market prices when a tax is introduced or changed? Example: what happens …
TAX INCIDENCE, TAX BURDEN, AND TAX SHIFTING: WHO …
the "ultimate economic burden" (or "burden", for short), which measures the changes in people’s after-tax incomes after all the economic adjustments to the tax have occurred across all …
Incidence of Taxes - Urban Institute
These models have been used to analyze the incidence of differential taxation of industries and types of assets, and to determine the distribution of the tax burden of exist-ing tax systems …
Preserving and Expanding Low Tax Rates to Create American …
Executive Summary This paper builds upon the April 2025 Council of Economic Advisers (CEA) analysis which found that extending the 2017 Tax Cuts and Jobs Act (TCJA) would avert a $4 …
Economics 230a, Fall 2019 Lecture Note 6: Basic Tax Incidence
To illustrate the concept of incidence, consider a small tax introduced in some competitive market, in which the initial price is p0 and the initial quantity x0. We introduce a tax, which reduces …
The Economic Burden Caused by Tax Code Complexity
As a result, we can apply our understanding of the impact on the economy from the tax burden to create an estimate of the economic costs created by tax complexity.
United States Tax Rates and Economic Growth - SAGE Journals
Previous academic research shows the impacts of tax rates and common economic variables related to U.S. economic growth. We gather data from 1960 to 2020 to explore U.S. real gross …
Business Tax Burdens and Tax Reform - Brookings
t imposes the heaviest tax burdens. This paper offers a new measure of corporate tax burdens based on information in tax expenditure budgets; this measure implies that the burden of U.S....
THE EFFECT OF ECONOMIC GROWTH AND DIRECT TAXES ON …
This study analyzes the effect of economic growth and direct taxes on tax burden in OECD countries from 2008 to 2014, and its findings suggest that a 1% increase in GDP increases tax …
Incidence and E ciency Costs of Taxation
TAX INCIDENCE Tax incidence is not an accounting exercise but an analytical characterization of changes in economic equilibria when taxes are changed. Key point: Taxes can be shifted: …
The U.S. Tax Burden on Labor
Before accounting for state and local sales taxes, the U.S. tax wedge—the tax burden that a single average wage earner faces—was 29.8 percent of pretax earnings in 2019, adding up to …
The Economics of Federal Tax Policy - Brookings
U.S. tax rates have come down over the past half century, with the exception of payroll tax rates. Revenue is reduced further by credits and deductions, oten known as tax expenditures. The...
STATE AND LOCAL TAX BURDENS, CALENDAR YEAR 2019
In this study, we define a state’s tax burden as state and local taxes paid by a state’s residents divided by that state’s share of net national product.1 This study’s contribution to our …
Economics 230a, Fall 2018 Lecture Note 7: Tax Incidence
We introduce a tax, which reduces output, increases the consumer price q, and reduces the producer price p, in the manner shown below. For simplicity, we will assume that the revenue …
The Economic Burden of Taxation - Dallas Fed
The economic burden of taxation is a function of three conditions: the level of the average tax rate, the relation of the marginal tax rate to the average tax rate, and the response of the tax base to …
Tax Incidence and E ciency Costs of Taxation
TAX INCIDENCE Tax incidence is not an accounting exercise but an analytical characterization of changes in economic equilibria when taxes are changed. Key point: Taxes can be shifted: taxes a
Tax Incidence: Who Bears the Tax Burden? - GovInfo
The study of tax incidence is the economic study of which taxpayers bear the burden of a tax. This question is of considerable importance to policy makers, who want to know whether the …
The Economic Burden Caused by Tax Code Complexity
The President’s Advisory Panel on Federal Tax Reform found evidence that the complexity of the current U.S. tax code actually hurts low-income individuals as opposed to helping them.22 For ...
2011-04-Laffer01-ComplexityofTaxCode.indd
The Economic Burden Caused by Tax Code Complexity Th e “Patient Protection and Af ordable Care Act” (ObamaCare), as passed, requires by law tucked away a footnote forcing all …
Measuring Tax Burden: A Historical Perspective
Measures of tax burden are indicators of how well tax policy meets one of its primary goals, equitably raising the revenues needed to run government. Equity has two aspects. The first, …
A Framework for Economic Analysis of Tax Regulations
Executive Summary would review tax regulations prior to their release. Under this agreement, the analytic requirements imposed on economically significant non-tax regulations
Lecture 3: Tax Incidence and Efficiency Costs of Taxation
• Tax incidence: Assessing which party (consumers or producers) bears the true burden of a tax. What happens to market prices when a tax is introduced or changed? Example: what happens …
TAX INCIDENCE, TAX BURDEN, AND TAX SHIFTING: WHO …
the "ultimate economic burden" (or "burden", for short), which measures the changes in people’s after-tax incomes after all the economic adjustments to the tax have occurred across all affected …
Incidence of Taxes - Urban Institute
These models have been used to analyze the incidence of differential taxation of industries and types of assets, and to determine the distribution of the tax burden of exist-ing tax systems and …
Preserving and Expanding Low Tax Rates to Create American …
Executive Summary This paper builds upon the April 2025 Council of Economic Advisers (CEA) analysis which found that extending the 2017 Tax Cuts and Jobs Act (TCJA) would avert a $4 …
Economics 230a, Fall 2019 Lecture Note 6: Basic Tax Incidence
To illustrate the concept of incidence, consider a small tax introduced in some competitive market, in which the initial price is p0 and the initial quantity x0. We introduce a tax, which reduces …
The Economic Burden Caused by Tax Code Complexity
As a result, we can apply our understanding of the impact on the economy from the tax burden to create an estimate of the economic costs created by tax complexity.
United States Tax Rates and Economic Growth - SAGE Journals
Previous academic research shows the impacts of tax rates and common economic variables related to U.S. economic growth. We gather data from 1960 to 2020 to explore U.S. real gross …
Business Tax Burdens and Tax Reform - Brookings
t imposes the heaviest tax burdens. This paper offers a new measure of corporate tax burdens based on information in tax expenditure budgets; this measure implies that the burden of U.S....
THE EFFECT OF ECONOMIC GROWTH AND DIRECT TAXES …
This study analyzes the effect of economic growth and direct taxes on tax burden in OECD countries from 2008 to 2014, and its findings suggest that a 1% increase in GDP increases tax …
Incidence and E ciency Costs of Taxation
TAX INCIDENCE Tax incidence is not an accounting exercise but an analytical characterization of changes in economic equilibria when taxes are changed. Key point: Taxes can be shifted: taxes a …
The U.S. Tax Burden on Labor
Before accounting for state and local sales taxes, the U.S. tax wedge—the tax burden that a single average wage earner faces—was 29.8 percent of pretax earnings in 2019, adding up to $18,368 …
The Economics of Federal Tax Policy - Brookings
U.S. tax rates have come down over the past half century, with the exception of payroll tax rates. Revenue is reduced further by credits and deductions, oten known as tax expenditures. The...
STATE AND LOCAL TAX BURDENS, CALENDAR YEAR 2019
In this study, we define a state’s tax burden as state and local taxes paid by a state’s residents divided by that state’s share of net national product.1 This study’s contribution to our …
Economics 230a, Fall 2018 Lecture Note 7: Tax Incidence
We introduce a tax, which reduces output, increases the consumer price q, and reduces the producer price p, in the manner shown below. For simplicity, we will assume that the revenue is …
