Abstract: Married couples filing a joint return put the male name first 88.1% of the time in tax year 2020, down from 97.3% in 1996. The man’s name is more likely to go first the larger is the fraction of the couple’s allocable income that goes to him, and the older is the couple. Based…
Abstract We find that sin-good purchases are highly concentrated, with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin-tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters comprise 8% of households, pay…
While policymakers struggle with identifying and enacting the appropriate short-term policy response to the recent financial crisis and economic downturn, both academics and policymakers are examining the causes of the crisis and what lessons this might bring to bear on longer-term policy. With near unanimity attention to both the causes and appropriate long-term policy, the…
More photos of both the Subnational Government Competition and M-TAXI conferences can be found in the July issue of the OTPR newsletter. In addition, we have started a new feature recognizing the achievements of OTPR-affiliated alumni; please be sure to share with us any of your accomplishments. Lastly, Part 1 of the OTPR Family Tree has been completed…
Professor Joel Slemrod has embarked on a European journey. Please see the log below for details. 09/04/2014 — Presented the Keynote address at a seminar held in Helsinki, Finland and entitled "Casting Light on the Shadow Economy: A Field Experiment Approach." 09/06/2014 — Presented at a conference entitled "Inequality — Measurement, Trends, Impacts and Policies" sponsored…
Everyone seems to agree that it's a good idea to place tax reform at the heart of a package of policies to stave off the fiscal cliff and address the long-term fiscal imbalance. But what can it accomplish other than raising revenue without raising tax rates? One set of lessons comes from the consequences of…
