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…
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…
June 22-23, 2018 The first day’s events were live streamed and can be found at the following two links: Morning (https://rossmedia.bus.umich.edu/rossmedia/Play/b4df92765b9d477fb54f50b1545e94571d) Afternoon (https://rossmedia.bus.umich.edu/rossmedia/Play/3ad4edec5b9c4c2b816e2daaf69b1b511d) The conference was well attended by more than 150 people representing 12 different countries, as well as Federal government offices such as the Joint Committee on Taxation, Congressional Budget Office, Office of Tax…
