Tag Archives: Corporate Income Tax

The Growing Burden of Payroll Taxes

Here’s a column on reforming the payroll tax that I wrote in NYTimes Economix today: Payroll taxes and corporate income taxes accounted for an equal share of federal tax revenue in 1969. By 2009, payroll taxes generated more than six times as much … Continue reading

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Thoughts on the California/SF Tax Related Propositions for Tuesday

San Francisco – Proposition E: replaces SF payroll tax, which is based on the number of employees, to a gross receipts tax Favor: the payroll tax makes hiring people more expensive (since employers have to pay more taxes for every new … Continue reading

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Volatility & state tax competition – are states relying too much on income and sales taxes?

Tyler Cowen has a post today about an interesting job market paper by Nathan Seegert of U Michigan. I haven’t had a chance to read it closely but from a superficial glance, it seems that states have been relying more on sales taxes … Continue reading

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Top economists on whether we should tax capital income less than labor income

Here are some responses from the public finance economists on the list: Acemoglu disagrees and says “Two things are ott confused. Continuously taxing savings is hugely inefficient. Taxing income at source even if it is capital income isn’t.” Auerbach strongly … Continue reading

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