Tax Policy and the Economy (Tax Policy and the Economy)

Poterba, James M. (EDT)

Mit Pr（2006/09発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 223 p.／サイズ 26 illus.
• 言語 ENG
• 商品コード 9780262661980
• DDC分類 336

基本説明

Contents: Who Bears the Corporate Income Tax? A Review of What We Know/ Tax Reform and Entrepreneurial Activity/ Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply/ and more.

Full Description

This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. This twentieth anniversary volume addresses issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include: the distribution of the corporate income tax burden; tax incentives for entrepreneurship; the effect of the Earned Income Tax Credit on labor supply; refund-splitting as a way to encourage saving by low-income households; the concentration of variable annuity ownership households in high tax brackets; and new evidence on the fiscal health of the federal government that takes the Medicare prescription drug benefit into account.