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Since 2002, the US government has encouraged business investment using accelerated depreciation policies that significantly reduce investment costs. We provide the first in-depth analysis of this stimulus on employment and earnings. Our local labor markets approach exploits cross-industry...
Persistent link: https://www.econbiz.de/10012479500
studied incentives: R&D tax credits and super deductions, and IP boxes (reduced corporate taxes in income from patents and …
Persistent link: https://www.econbiz.de/10012479723
increase in per capita county taxes increases the likelihood of a violent attack by more than 25%. The result is robust to …
Persistent link: https://www.econbiz.de/10012479963
States, focusing on policies in social insurance, education and job training, taxes and cash transfers, and in-kind transfers … expenditures through additional taxes collected and reduced transfers. We find large MVPFs for education and health policies …
Persistent link: https://www.econbiz.de/10012480090
Several cities in the U.S. have implemented taxes on sugar-sweetened beverages (SSBs) in an attempt to improve public …
Persistent link: https://www.econbiz.de/10012480177
more productive, and therefore generate more income, pay higher taxes. Under wealth taxation, entrepreneurs who have … similar wealth levels pay similar taxes regardless of their productivity, which expands the tax base, shifts the tax burden …
Persistent link: https://www.econbiz.de/10012480228
We study the effect of state-level estate taxes on the geographical location of the Forbes 400 richest Americans and … sensitive to state estate taxes. We then estimate the effect of billionaire deaths on state tax revenues. We find a sharp …
Persistent link: https://www.econbiz.de/10012480332
Since 2017, many U.S. cities have implemented taxes on sugar-sweetened beverages (SSBs) to decrease consumption of … sugary beverages and raise revenue. In this paper, we analyze household receipt data to examine the impact of SSB taxes on … households' purchases of taxed and untaxed beverages in the four largest U.S. cities with such taxes: Philadelphia, Pennsylvania …
Persistent link: https://www.econbiz.de/10012480337
We estimate the tax price elasticity of charitable giving using newly-available data from the Panel Study of Income Dynamics spanning 2001-2017. We find that households that always itemize are less sensitive to changes in the tax treatment of donations than house-holds that switch itemizing...
Persistent link: https://www.econbiz.de/10012480395
A central issue in public finance is the tradeoff between maintaining tax revenues and using the tax code to incentivize particular economic activities. One important dimension of this tradeoff is whether incentive policies are used in practice as policymakers intend. This paper examines one...
Persistent link: https://www.econbiz.de/10012480429