Taxes
- Working Paper
Exploring the Effects of Medicaid During Childhood on the Economy and the Budget: Working Paper 2023-07
On a present-value basis, CBO estimates that long-term fiscal effects of Medicaid spending on children could offset half or more of the program’s initial outlays, depending on sets of reasonable parameter values.
- Working Paper
Modeling the Demand for Electric Vehicles and the Supply of Charging Stations in the United States: Working Paper 2023-06
This paper presents a simulation model of the markets for light-duty electric vehicles and the associated public charging infrastructure, as well as the network interactions between them.
- Working Paper
Current Work on the Distributional Analysis of Household Income Resulting From Policy Changes: Working Paper 2022-09
This paper introduces a standardized framework to analyze how policy changes alter the distribution of household income to complement CBO’s analyses of policy changes’ budgetary and economic effects.
- Working Paper
CBO’s Model for Estimating the Effect That Federal Taxes Have on Capital Income From New Investment: Working Paper 2022-01
CBO has developed a model to estimate the effect that federal taxes have on capital income from new investment; it uses that model to help estimate how changes in tax law would affect the economy.
- Working Paper
How Carbon Dioxide Emissions Would Respond to a Tax or Allowance Price: An Update: Working Paper 2021-16
CBO describes its recent update of parameters that characterize the relationship between emissions of carbon dioxide and changes in the price of those emissions.
- Working Paper
How Changes in the Distribution of Earnings Affect the Federal Deficit: Working Paper 2021-12
This paper examines how the federal budget deficit would have differed in 2018 under four scenarios that vary the distribution of labor earnings while leaving aggregate earnings unchanged.
- Working Paper
Distributional Effects of Reducing Carbon Dioxide Emissions With a Carbon Tax: Working Paper 2021-11
This paper describes CBO’s method for measuring the distributional effects of a tax on carbon emissions and the agency’s rationale for choosing that method, while also comparing it with CBO’s prior method and methods used by other researchers.
- Working Paper
Revisiting the Extent to Which Payroll Taxes Are Passed Through to Employees: Working Paper 2021-06
This working paper combines theory and existing empirical evidence to revisit the extent to which payroll taxes are passed through to employees. The estimates rely on stylized models and are complemented by a discussion of the empirical literature on payroll tax incidence.
- Working Paper
Discrete Choice Models for Estimating Labor Supply: Working Paper 2021-04
This paper evaluates discrete choice models as tools for analyzing the effects of tax and transfer policies on labor supply.
- Working Paper
Labor Market Effects of Tax Changes in Times of High and Low Unemployment: Working Paper 2020-05
The results of this analysis indicate that tax changes have significant effects on labor market outcomes, but those effects vary depending on the state of the economy at the time a tax change is implemented.