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Keywords:Income tax 

Journal Article
Lessons from the income maintenance experiments: an overview

New England Economic Review , Issue May , Pages 32-45

Journal Article
Getting back earned income

New England workers are not fully utilizing the Earned Income Tax Credit, missing out on benefits from federal and state governments. George Samuels overviews the tax program and shows how workers in New England can take advantage of it.
Communities and Banking , Issue Win , Pages 14-16

Working Paper
The marginal income tax rate schedule from 1930 to 1990

Research Working Paper , Paper 93-12

Journal Article
Income taxes: who pays and how much?

National Economic Trends , Issue Mar

Journal Article
State response in New England to federal tax reform

New England Economic Review , Issue Sep , Pages 25-44

Journal Article
The effect of tax changes on consumer spending

Many supporters of the tax cut enacted this summer viewed it as an important stimulus to consumer spending. But an analysis of the effects of earlier income tax cuts suggests that the consumer response to such initiatives is, in fact, quite variable. Two conclusions stand out: First, consumers will be more likely to boost spending if the change in tax liabilities is permanent. Second, consumers will wait to increase spending until a tax change affects their take-home pay.
Current Issues in Economics and Finance , Volume 7 , Issue Dec

Working Paper
Are TIPS really tax disadvantaged? Rethinking the tax treatment of U.S. Treasury Inflation Indexed Securities

In 1997 the U.S. Treasury introduced Inflation Indexed (or Protected) Securities with substantial promotional fanfare. Yet, due in part to what some in the finance profession have described as a "tax disadvantage" placed upon TIPS, many are questioning whether they should appeal to a wide audience. Some, in fact, advise holding TIPS only in tax-deferred accounts. In this paper, the authors develop a framework that allows us to demonstrate that the tax treatment of TIPS is trivially different from that of conventional Treasury securities. Utilizing an after-tax valuation approach, they ...
FRB Atlanta Working Paper , Paper 2003-9

Working Paper
Does tax policy affect executive compensation? evidence from postwar tax reforms

Evidence since the 1980s suggests that the level and structure of executive compensation in U.S. public corporations are largely unresponsive to tax incentives. However, the relative tax advantage of different forms of pay has been relatively small during this period. Using a sample of top executives in large firms from 1946 to 2005, we find little response of salaries, qualified stock options, long-term incentive pay, or bonuses paid after retirement to changes in tax rates on labor income--even though tax rates were significantly higher and more heterogeneous across individuals in the first ...
Finance and Economics Discussion Series , Paper 2009-30

Journal Article
The mystery of falling state corporate income taxes

The share of corporate profits in the U.S. collected by state governments via the corporate income tax has fallen sharply in the past quarter century. Some commentators have even referred to this as the "disappearance" of the state corporate income tax (SCIT). Such claims, of course, are an exaggeration--after all, a longer perspective reveals that the share of profits collected by state corporate income taxes was actually lower in the 1960s than it is now. Nonetheless, state public finance experts and state policymakers surely are correct in noting that, since around 1980, corporate ...
FRBSF Economic Letter

Journal Article
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FRBSF Economic Letter



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Altig, David E. 8 items

Carlstrom, Charles T. 6 items

Gokhale, Jagadeesh 3 items

Kotlikoff, Laurence J. 3 items

Munnell, Alicia H. 3 items

Carroll, Daniel R. 2 items

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Income tax 74 items

Taxation 23 items

Consumption (Economics) 6 items

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