Tag Archives: Taxation

Tax Evasion on Offshore Profits and Wealth

From Gabriel Zucman: This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. In the United States, corporations book 20% of their profits in tax havens – a tenfold increase since … Continue reading

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Is the EITC as Good as an NIT? Conditional Cash Transfers and Tax Incidence

From Jesse Rothstein: The EITC is intended to encourage work. But EITC-induced increases in labor supply may drive wages down. I simulate the economic incidence of the EITC. In each scenario that I consider, a large portion of low-income single … Continue reading

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Behavioral Responses to an Annual Wealth Tax: Evidence from Sweden

From David Seim: This paper addresses the behavioral effects of an annual wealth tax. I use Swedish tax records over the period 2000-2006 to estimate bunching at kink points in the pro- gressive tax schedule and find significant estimates of … Continue reading

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Weekend Readings

1. Taxation and Saving – A Retrospective from Alan Auerbach 2. All men are created unequal – the economist on Piketty’s new book 3. Dealing with the Financial Crisis and the Recession from Brad Delong 4. The return of “patrimonial capitalism”: review of … Continue reading

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Economic Possibilities for Our Children: The 2013 Martin Feldstein Lecture

From Larry Summers: This is the 40th anniversary of the summer when I first met Marty Feldstein and went to work for him. I learned from working under Marty’s auspices that empirical economics was a profoundly important thing, that it … Continue reading

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On the Origin of States: Stationary Bandits and Taxation in Eastern Congo

From Raul Sanchez de la Sierra: The state is among the greatest developments in human history and a precursor of economic growth. Why do states arise, and when do they fail to arise? A dominant view across disciplines is that states … Continue reading

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The Declining U.S. Labor Share

See here for more info from this paper by Bart Hobijn and Aysegul Sahin.

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How to Tax Capital Gains

From Alan Auerbach: The recent controversy over the taxation of “carried interest” (the share of profits that managers of private equity funds, hedge funds and the like commonly receive) demonstrates the problems that can arise from taxing capital gains differently … Continue reading

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