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Dividend Taxes, Corporate Investment, and "Q"

Poterba, James M. - 1981

these two views of dividend taxation. By extending Tobin's "q" theory of investment to incorporate taxes at both the … views may be tested by comparing the performance of investment equations estimates under each theory's predict ions. British … will have no impact on corporate investment decisions. This paper develops econometric tests which distinguish between …

Persistent link: https://www.econbiz.de/10012478282

Taxation and Housing : Old Questions, New Answers

Poterba, James M. - 1992

investment, contributing to the decline in new multifamily housing starts from 500,000 per year in 1985 to less than 150,000 in …

Persistent link: https://www.econbiz.de/10012475018

Taxation and Housing Markets : Preliminary Evidence on the Effects of Recent Tax Reforms

Poterba, James M. - 1990

The tax changes of the 1980s altered the incentives for housing consumption. Marginal tax rate reductions in both the Economic Recovery Tax Act (1981) and the Tax Reform Act (1986) reduced the attraction of homeownership, particularly at high income levels. The Tax Reform Act, by lowering...

Persistent link: https://www.econbiz.de/10012475767

The Effective Tax Rate and the Pretax Rate of Return

Feldstein, Martin - 1981

This paper presents new estimates of the taxes paid on nonfinancial corporate capital, on the pretax rate of return to capital, and on the effective tax rate. The basic time series show that both the pretax rate of return and the effective tax rate have varied substantially in the past quarter...

Persistent link: https://www.econbiz.de/10012478375

How Regressive are Mobility-Related User Fees and Gasoline Taxes?

Glaeser, Edward L.; Gorback, Caitlin S.; Poterba, James M. - National Bureau of Economic Research - 2022

Pigouvian taxes and user fees can address environmental externalities and efficiently fund transportation infrastructure, but these policies may place burdens on poorer households. This paper presents new evidence on the distributional consequences of the gasoline tax, bus and light rail charges...

Persistent link: https://www.econbiz.de/10013477238

Taxation, Risk-Taking, and Household Portfolio Behavior

Poterba, James M. - 2001

This paper summarizes the current state of research on how taxation affects household decisions with respect to portfolio structure and asset trading. It discusses long-standing issues, such as the impact of differential taxation of income flows from stocks and bonds on the incentives for...

Persistent link: https://www.econbiz.de/10012470384

Taxation and Portfolio Structure : Issues and Implications

Poterba, James M. - 2001

overview of how taxation affects household portfolio structure. It begins by outlining six aspects of portfolio behavior that may be influenced by the tax system. These are asset selection, asset allocation, borrowing, asset location in taxable and tax-deferred accounts, asset turnover, and...

Persistent link: https://www.econbiz.de/10012470501

Tax Loss Carryforwards and Corporate Tax Incentives

Auerbach, Alan J. - 1986

incentive for equipment investment than firms with loss carryforwards, but that loss carryforwards have a relatively smaller … effect on the tax incentive for investing in structures. Overall, firms with loss carryforwards receive a smaller investment …

Persistent link: https://www.econbiz.de/10012477213

Distributional Effects of Adopting a National Retail Sales Tax

Feenberg, Daniel R. - 1997

This paper describes a new household-level data file based on merged information from the IRS Individual Tax File, the Current Population Survey, the National Medical Expenditure Survey, and the Consumer Expenditure Survey. This new file includes descriptive data on household income as well as...

Persistent link: https://www.econbiz.de/10012472943

Unemployment Insurance and Reservation Wages

Feldstein, Martin - 1982

The present paper examines the reservation wages reported by a largesample of unemployed individuals in the United States in May 1976. The majorityof unemployedindividuals report reservation wages that are at least as highas the wage they were paid on their last job. Approximately one-fourth of...

Persistent link: https://www.econbiz.de/10012478157