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- Report
This background paper explains and documents the effective tax rate calculations presented in the October 2005 CBO paper Taxing Capital Income: Effective Rates and Approaches to Reform.
- Report
Letter to the Honorable William "Bill" M. Thomas
- Report
- Working Paper
This paper examines income trends from 1992 to 2004 and the responsiveness of different income measures to tax changes for corporate executives and for the very highest income U.S. taxpayers.
- Report
The tables show effective tax rates for the four largest sources of federal revenues—individual income taxes, social insurance (payroll) taxes, corporate income taxes, and excise taxes.
- Working Paper
This paper investigates how firms dynamically adjust their use of capital, labor, energy, and materials when there are both smooth and lumpy adjustment possibilities and interrelation among adjustments.
- Working Paper
Recent studies have proposed setting up a benchmark market for indexed bonds to prevent "Sudden Stops," emerging-market crises initiated by sudden reversals of capital inflows. This paper analyzes the implications of such bonds.
- Report
CBO's Economic Forecasting Record
- Working Paper
Estimating the causal effect of a first child on female labor supply is complicated by the endogeneity of the fertility decision.
- Data and Technical Information
These spreadsheets reflect CBO's estimates, assumptions, and projections at the time the associated publication was released; that is, the spreadsheets are not continuously updated.