Tax Policy and the Economy, Volume 23
Tax Policy and the Economy publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. The articles in Volume 23 address a range of topics, including Social Security, understanding corporate tax losses, the influence of globalization on the design of a tax system, and the question of whether federal provision of goods and services crowds out their provision by lower levels of government or the private sector.
Jeffrey R. Brown and James M. Poterba
New Evidence on the Labor Supply Effects of the Social Security Earnings Test
Leora Friedberg and Anthony Webb
Is Social Security Part of the Social Safety Net?
Jeffrey R. Brown, Julia Lynn Coronado, and Don Fullerton
Understanding U.S. Corporate Tax Losses
Rosanne Altshuler, Alan J. Auerbach, Michael Cooper, and Matthew Knittel
How Globalization Affects Tax Design
James R. Hines and Lawrence H. Summers
Does Government Funding Change Behavior? An Empirical Analysis of Crowd Out
A. Abigail Payne