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Federal Taxation and the Supply of State Debt

Metcalf, Gilbert - 1990

This paper presents a model of debt finance at the sub-national level from which municipal bond supply equations are derived. Federal tax considerations are shown to be important determinants of the price entering the bond supply equation. Using data on 40 state governments over a seven year...

Persistent link: https://www.econbiz.de/10012475782

Interstate Business Tax Differentials and New Firm Location : Evidence from Panel Data

Papke, Leslie E. - 1989

This paper examines the impact of state and local tax differentials on the location of industry using a panel data set of manufacturing firm startups. The number of firm births is modeled as a Poisson count process and the estimation technique explicitly accounts for unobserved location or state...

Persistent link: https://www.econbiz.de/10012475857

Tax Credits for Debt Reduction

Dooley, Michael P. - 1989

The incentives for domestic investment in debtor countries are influenced by the terms of their external obligations and by the system of taxation utilized to provide government revenue for debt payments. It is well known that existing debt contracts could be altered to improve the incentives...

Persistent link: https://www.econbiz.de/10012475906

U.S. Tax Policy and Direct Investment Abroad

Jun, Joosung - 1989

The analysis presented in this paper shows that u.s. tax policy can have significant effects on u.s. direct investment outflows through various channels. It is stressed that a sensible choice of specification and data in an empirical model entails a rigorous examination of the theoretical...

Persistent link: https://www.econbiz.de/10012475999

Tax Policy and International Direct Investment

Jun, Joosung - 1989

The effects of taxes on direct investment capital outflows are investigated using a theoretical model which integrates …

Persistent link: https://www.econbiz.de/10012476000

Tax Effects on Foreign Direct Investment in the United States : Evidence from a Cross-Country Comparison

Slemrod, Joel - 1989

This paper investigates how the tax system of the U.S. and the capital-exporting country combine to affect the flow of foreign direct investment (FDI) into the U.S. First, using aggregate data, it corroborates earlier work suggesting that the U.S. effective tax rate does influence the amount of...

Persistent link: https://www.econbiz.de/10012476006

Optimal Taxation and Optimal Tax Systems

Slemrod, Joel - 1989

collecting revenues from individuals who will tend to resist. The coercive nature of collection taxes implies that the resource … optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and …

Persistent link: https://www.econbiz.de/10012476010

International Spillovers of Taxation

Frenkel, Jacob A. - 1989

detailed specification of public and private sector behavior focusing on the roles played by taxes on income, consumption, and … analytically that the effects of such changes in the structure of taxes depend critically on international differences in saving … depend critically on whether the government manages its deficit through alterations in income or consumption (VAT) taxes …

Persistent link: https://www.econbiz.de/10012476126

From Deficit Delusion to the Fiscal Balance Rule : Looking For an Economically Meaningful Way to Assess Fiscal Policy

Kotlikoff, Laurence J. - 1989

Notwithstanding its widespread use as a measure of fiscal policy, the government deficit is not a well-defined concept from the perspective of neoclassical macro economics. From the neoclassical perspective the deficit is an arbitrary accounting construct whose value depends on how the...

Persistent link: https://www.econbiz.de/10012476215

Tax Policies For the 1990's : Personal Saving, Business Investment, and Corporate Debt

Feldstein, Martin - 1989

Although the tax reforms of the 1980s substantially lowered the excess burden caused by high marginal tax rates, there were also significant adverse effects on incentives to save and to invest in business plant and equipment. Effective tax rates on. real capital gains and real net interest...

Persistent link: https://www.econbiz.de/10012476219