Journal Article
Taxation of capital income in a global economy: an overview
Munnell, Alicia H. (1992-09)
Taxation of income from capital is difficult in todays global economy, where financial markets are international, investments flow freely over national borders, and multinational corporations abound. Yet fairness and equity require that capital income be taxed. ; This article reviews the options for achieving improved harmonization of taxation within the European Community (EC). A formula apportionment system, such as exists in the United States, could help EC countries curb tax avoidance by corporations that shift income away from subsidiaries in high-tax areas. The author also considers the ...
New England Economic Review , Issue Sep , Pages 33-52

Conference Paper
Lessons from the income maintenance experiments: an overview
Munnell, Alicia H. (1986)
Conference Series ; [Proceedings] , Volume 30 , Pages 1-21

Journal Article
Financing capital expenditures in Massachusetts
Munnell, Alicia H.; Cook, Leah M. (1991-03)
Spending on capital projects in Massachusetts has not contributed in any significant fashion to the states budget crisis. During the 1980s the state probably spent too little, rather than too much, on public infrastructure. The states nationwide are caught between the increased requirements of localities and decreased funding from the federal government. The Massachusetts situation is particularly troublesome. The state spent most of the 1980s embroiled in conflict with the Administration over federal funding for the Central Artery Depression! Third Harbor Tunnel project. ; The article ...
New England Economic Review , Issue Mar , Pages 52-79

Conference Paper
Is there a shortfall in public capital investment? : proceedings of a conference held in October 1990
Munnell, Alicia H. (1991-06)
Conference Series ; [Proceedings] , Volume 34 , Issue Jun

Report
Massachusetts in the 1990's: the role of state government
Browne, Lynn E.; Munnell, Alicia H. (1990)
Research Report , Paper 72

Journal Article
Is there a shortfall in public capital investment? An overview
Munnell, Alicia H. (1991-05)
This article summarizes the Banks economic conference held in June 1990. The conference aimed to determine the extent to which the United States may be underinvesting in public infrastructure, explain the potential economic consequences, and suggest mechanisms to help alleviate any adverse trends. It focused on public investment in physical capital only to make the topic manageable, and should not be interpreted to mean that investment in human capital is in any way less important. ; Two quite different perspectives on the need for more infrastructure investment emerge from the discussion. On ...
New England Economic Review , Issue May , Pages 23-35

Conference Paper
Lessons from the income maintenance experiments: proceedings of a conference held at Melvin Village, New Hampshire, September 1986
Munnell, Alicia H. (1987-09)
Conference Series ; [Proceedings] , Volume 30 , Issue Sep

Journal Article
Current taxation of qualified pension plans: has the time come?
Munnell, Alicia H. (1992-03)
The U.S. Treasury estimates that personal income tax receipts in fiscal year 1992 would have been $51 billion higher without the special provisions accorded employer-sponsored pension plans. It is at best unclear that taxpayers are getting their moneys worth from this large tax expenditure. Despite a myriad of legislative changes, all of which combine to increase the likelihood that persons covered by pension plans will actually receive benefits, the U.S. pension system is still a very erratic and unpredictable way to provide retirement income and it benefits a relatively privileged subset of ...
New England Economic Review , Issue Mar , Pages 12-25

Conference Paper
Is there a shortfall in public capital investment? An overview
Munnell, Alicia H. (1990)
Conference Series ; [Proceedings] , Volume 34 , Pages 1-20

Conference Paper
Social Security: It ain't Broken: Panel Discussion
Munnell, Alicia H. (1997)
Conference Series ; [Proceedings]