Empirical Foundations of Household Taxation
Empirical Foundations of Household Taxation

Author: Martin Feldstein

Publisher: University of Chicago Press

Published: 2008-04-15

Total Pages: 302

ISBN-13: 0226241904

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Tax policy debates—and reforms—depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behavior, including labor-force participation, saving behavior, choice of health insurance plan, choice of child care arrangements, portfolio choice, and tax evasion. They also present new analytical results on the effects of different types of tax policy. All of this research relies on household-level data—drawn either from public-use tax return files or from large household-level surveys—to explore various aspects of the relationship between taxes and household behavior. As debates about the effects of proposed tax reforms continue in the 1990s, this volume will be of interest to policy makers and scholars in the field of public finance.

Empirical Foundations of Household Taxation
Empirical Foundations of Household Taxation

Author: Martin Feldstein

Publisher: University of Chicago Press

Published: 1996-08-01

Total Pages: 300

ISBN-13: 9780226240978

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Tax policy debates—and reforms—depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial variation in U.S. tax policy during the last two decades to investigate how taxes affect a range of household behavior, including labor-force participation, saving behavior, choice of health insurance plan, choice of child care arrangements, portfolio choice, and tax evasion. They also present new analytical results on the effects of different types of tax policy. All of this research relies on household-level data—drawn either from public-use tax return files or from large household-level surveys—to explore various aspects of the relationship between taxes and household behavior. As debates about the effects of proposed tax reforms continue in the 1990s, this volume will be of interest to policy makers and scholars in the field of public finance.

Distributional Analysis of Tax Policy
Distributional Analysis of Tax Policy

Author: David F. Bradford

Publisher: American Enterprise Institute

Published: 1995

Total Pages: 340

ISBN-13: 9780844738918

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The fifteen authors and five commentators include current and former members of the Office of Tax Analysis, the Joint Committee on Taxation, and the Congressional Budget Office, lending an authority to this discussion of tax distributional tables, their methodology, and consideration for improvement. The analysis outlines the attitudes and problems in the current distributional tax methods, innovations in the JCT distribution, the use of generational accounting, transfer systems, and lifetime taxpayer profiles. Annotation copyright by Book News, Inc., Portland, OR

Fractured Generations
Fractured Generations

Author: Allan C. Carlson

Publisher: Routledge

Published: 2018-01-18

Total Pages: 214

ISBN-13: 1351322141

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Fifty years ago, the phrase "family policy" was rarely heard in America. Individual states maintained laws governing marriage, divorce, education, inheritance, and child protection, which regulated the formation, childrearing practices, and dissolution of families. However, these scattered policy issues were not seen as closely related. Until the 1960s, the nuclear family was an institution that was part of the natural life-course expected of most adults. Family meant marriage, children, the establishment of a home, care of the elderly, but perhaps most of all, bonding of the generations. As early as the 1840s, certain elements of states' policies hinted at a weakening family structure, but not until the 1960s was the family openly attacked. Feminists objected to a male-oriented home economy, demographers encouraged negative population growth, the sexual revolution was on the rise, and religiously grounded morality in public life was challenged in the federal courts. Married couples with children had to shoulder a larger tax burden, further discouraging people from building and maintaining families. Perhaps because family was so central to the founders' lives they found no need to mention it in the Constitution. But today, generational bonds have fractured, while family policy is a paramount public concern. As Allan Carlson makes clear no nation can progress, or even survive, without a durable family system. Contemporary family policy represents an attempt to counter the negative forces of the last four decades so as to restore the natural family to its necessary place in American life. Fractured Generations' chapters follow the life-course of the human family--marriage; the birth of children; infant and toddler care; schooling; building a home; crafting a durable family economy; and elder care. This is a passionate and well-reasoned appeal for a return to the institution that is the last best hope for America's future: the family.

Household and Family Economics
Household and Family Economics

Author: Paul L. Menchik

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 264

ISBN-13: 9401153841

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This volume is a compilation of essays by prominent economists in the area of household and family economics. The volume attempts to cover some areas in the field and focuses on topics such as income determination and the intergenerational transmission of income generation, the changing role of women in the labor force, fertility, and income tax treatment of the family. Each essay is followed by a discussion of part, or all, of its contents.

Tax Progressivity and Income Inequality
Tax Progressivity and Income Inequality

Author: Joel Slemrod

Publisher: Cambridge University Press

Published: 1996-10-13

Total Pages: 388

ISBN-13: 9780521587761

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This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.

The New Citizenship of the Family
The New Citizenship of the Family

Author: Henry Cavanna

Publisher: Routledge

Published: 2017-11-22

Total Pages: 205

ISBN-13: 135176358X

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This title was first published in 2000: This volume offers international comparative perspectives and critical analyses of the interconnections between family behaviour and its political regulation, the new economics of the family and the role of the family in building citizenship.