Taxes
- Working Paper
Privatizing Social Security in the U.S.: Comparing the Options: Technical Paper 1998-4
This paper considers alternative ways to privatize the U.S. Social Security system. It does so using a new rational-expectations simulation model based on the Auerbach and Kotlikoff (1987) model.
- Working Paper
Equivalence Scales, the Income Distribution, and Federal Taxes: Technical Paper 1999-2
Equivalence Scales, the Income Distribution, and Federal Taxes
- Working Paper
Taxing Government in a National Retail Sales Tax: Technical Paper 1999-5
In this report, we examine the treatment of government in a national retail sales tax, with emphasis on three issues.
- Working Paper
Who Bears the Burden of the Corporate Tax (and Why)?: The Open Economy Case: Technical Paper 1998-1
Who Bears the Burden of the Corporate Tax (and Why)?: The Open Economy Case
- Working Paper
Six Tax Laws Later: How Individuals' Marginal Federal Income Tax Rates Changed Between 1980 and 1995: Technical Paper 1999-1
Six Tax Laws Later: How Individuals' Marginal Federal Income Tax Rates Changed Between 1980 and 1995
- Working Paper
The Effect of Tax-Deferred Savings Plans on Household Wealth Accumulation: Evidence from the Survey of Consumer Finances: Technical Paper 1999-4:
This paper addresses whether or not TDSP eligibility actually increases measured wealth accumulation.
- Working Paper
Simulating U.S. Tax Reform: Technical Paper 1997-6
This paper uses a new large-scale dynamic simulation model to compare the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S. federal income tax.