Taxes
- Working Paper
CBO's New Framework for Analyzing the Effects of Means-Tested Transfers and Federal Taxes on the Distribution of Income: Working Paper 2017-09
CBO’s new framework will use a new measure of income—income before transfers and taxes—to rank households and calculate average means-tested transfer rates and average federal tax rates.
- Working Paper
An Evaluation of Using Linked Survey and Administrative Data to Impute Nonfilers to the Population of Tax Return Filers: Working Paper 2017-06
Data from the Census Bureau linked to individual tax returns are used to obtain demographic and income characteristics of filers and nonfilers; results are compared with those obtained using statistical matches of publicly available data.
- Working Paper
Factors Affecting Revenue Estimates of Tax Compliance Proposals: Working Paper 2016-05
This paper examines various factors that affect estimates made by CBO and the staff of the Joint Committee on Taxation of the budgetary savings from tax compliance proposals.
- Working Paper
The Short-Term Effects of Tax Changes—Evidence for State Dependence: Working Paper 2016-03
This working paper finds evidence for smaller short-term effects on output and employment from tax changes during times of higher unemployment.
- Working Paper
How CBO Estimates the Effects of the Affordable Care Act on the Labor Market: Working Paper 2015-09
This working paper describes the methods and calculations CBO used in its August 2015 baseline projections to estimate the effects of the Affordable Care Act on the labor market.
- Working Paper
How CBO Estimates Automatic Stabilizers: Working Paper 2015-07
Federal receipts and certain federal outlays regularly respond to cyclical movements in the economy. CBO released a working paper on how it estimates the size of those automatic stabilizers, for both past years and future years.
- Working Paper
Labor Force Participation Elasticities of Women and Secondary Earners within Married Couples: Working Paper 2014-06
This paper tests whether married women or secondary earners are the marginal worker in a household by examining transitions from the labor force and estimating participation elasticities with respect to the net-of-tax rate for each group.
- Working Paper
The Long-Run Effects of Federal Budget Deficits on National Saving and Private Domestic Investment: Working Paper 2014-02
This paper reviews CBO’s estimates of the effects of changes in federal deficits on national saving and private domestic investment.
- Working Paper
Total Factor Productivity Growth in Historical Perspective: Working Paper 2013-01
This paper reviews the broad contours of total factor productivity growth in the U.S. economy since 1870, highlighting the contribution of various technological innovations to the growth of different sectors of the economy.
- Working Paper
Offsetting a Carbon Tax’s Costs on Low-Income Households: Working Paper 2012-16
Offsetting a Carbon Tax’s Costs on Low-Income Households