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- Working Paper
Despite the large size of U.S. net financial obligations to foreigners, U. S. residents have continued to earn more income on their assets abroad than foreigners have on their assets in the United States.
- Working Paper
This paper reviews the literature on taxable-income elasticities, focusing primarily on empirical studies examining the U.S. tax changes of 1981, 1986, 1990, and 1993 and the bracket creep of the late 1970s and early 1980s.
- Working Paper
This paper provides the complete specification of a model to project contributions to, investment earnings of, and distributions from tax-deferred retirement savings accounts.
- Working Paper
At the end of each year, CBO estimates capital gains for the year ending and forecasts them for the next decade.
- Working Paper
Over the next several decades, Medicare costs are going to increase significantly. Previous analysis has looked at the potential range of costs using a deterministic, scenario-based analysis.
- Working Paper
This paper provides more detail about the methods used in the CBO study, “Estimating Subsidies for Federal Loans and Guarantees,” (August 2004).
- Working Paper
What are the consequences of stylized cuts in federal personal income tax rates when applying alternative options for financing changes in fiscal policy?
- Working Paper
Many economists and policymakers believe that international trade played an important role in the economic growth miracles of East Asia, but there is no consensus on the precise way trade helped.
- Working Paper
A dynamic programming model is used to estimate the demand for life annuities and the relative significance of the factors that affect the demand: health shocks, Social Security, bequest motives and premium loads.
- Working Paper
Recent years have seen tremendous changes in tax law. For example, the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA 2001) phases out the estate tax over 10 years until it is fully repealed in 2010.