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Journal Article
The impact of an aging U.S. population on state tax revenues
Felix, Alison; Watkins, Kate (2013-10)
As the baby boom generation retires, the nation?s labor force participation rate is expected to decline. And since most people earn less and spend less during retirement, the aging of the U.S. population will likely reduce income and sales tax revenue per capita for state governments. Felix and Watkins draw from data on different age groups? earning and spending patterns to assess how projected changes in the age distribution across the American population are likely to affect earning and spending?and therefore state revenue from income taxes and sales taxes. They find that demographic change ...
Economic Review , Issue Q IV , Pages 95-127

Conference Paper
Householder response to the earned income tax credit: path of sustenance or road to asset building
Lee, Steven; Rhine, Sherrie L. W.; Osaki, Yazmin; Su, Sabrina (2005)
This study seeks to gain a more complete picture about how the Earned Income Tax Credit program influences consumer expenditure and saving decisions. Based on survey data collected from over 18,000 taxpayers participating at the Volunteer Income Tax Assistance sites administered by the Community Food Resource Center, a nonprofit organization in New York City, we find that a fairly large proportion of lower-income taxpayers expect to use the majority of their refund for the purpose of paying debt and other more immediate expenses. Even so, almost 11 percent of these taxpayers reported that ...
Proceedings , Paper 957

Working Paper
The marginal income tax rate schedule from 1930 to 1990
Rush, Mark; Hakkio, Craig S.; Schmidt, Timothy J. (1993)
Research Working Paper , Paper 93-12

Report
Chaos, sunspots, and automatic stabilizers
Harrison, Sharon G.; Christiano, Lawrence J. (1996)
We study a one-sector growth model which is standard except for the presence of an externality in the production function. The set of competitive equilibria is large. It includes constant equilibria, sunspot equilibria, cyclical and chaotic equilibria, and equilibria with deterministic or stochastic regime switching. The efficient allocation is characterized by constant employment and a constant growth rate. We identify an income tax-subsidy schedule that supports the efficient allocation as the unique equilibrium outcome. That schedule has two properties: (i) it specifies the tax rate to be ...
Staff Report , Paper 214

Journal Article
Federal income tax reform in 1985: indexation
Tatom, John A. (1985-02)
Review , Volume 67 , Issue Feb , Pages 5-12

Journal Article
Income-tax progressivity: a century-old debate
Rosen, Harvey S. (1990-01)
Business Review , Issue Jan , Pages 3-12

Journal Article
Further base broadening: a possible source of tax revenues?
Henderson, Yolanda K. (1988-03)
New England Economic Review , Issue Mar , Pages 33-45

Working Paper
Does tax policy affect executive compensation? evidence from postwar tax reforms
Frydman, Carola; Molloy, Raven S. (2009)
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

Report
A boost in the paycheck: survey evidence on workers’ response to the 2011 payroll tax cuts
Graziani, Grant; Van der Klaauw, Wilbert; Zafar, Basit (2013)
This paper presents new survey evidence on workers? response to the 2011 payroll tax cuts. While workers intended to spend 10 to 18 percent of their tax-cut income, they reported actually spending 28 to 43 percent of the funds. This is higher than estimates from studies of recent tax cuts, and arguably a consequence of the design of the 2011 tax cuts. The shift to greater consumption than intended is largely unexplained by present-bias or unanticipated shocks, and is likely a consequence of mental accounting. We also use data from a complementary survey to understand the heterogeneous tax-cut ...
Staff Reports , Paper 592

Working Paper
The fiscal impacts of college attainment
Trostel, Philip A. (2007)
This study quantifies one important part of the economic return to public investment in college education, namely, the fiscal benefits associated with greater college attainment. College graduates generally pay much more in taxes than those not going to college. Government expenditures are also generally much less for college graduates than for those without a college education. Indeed, over an average lifetime, total government spending per college degree is negative. That is, direct savings in post-college government expenditures are greater than government expenditures on higher education. ...
New England Public Policy Center Working Paper , Paper 07-2

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