Taxes
- Working Paper
International Burdens of the Corporate Income Tax: Working Paper 2006-09
This study applies a simple two-country, five-sector, general equilibrium model based on Harberger (1995, 2006) to examine the long-run incidence of a corporate income tax in an open economy.
- Working Paper
The Slowdown in Medicare Spending Growth: Working Paper 2006-08
The rate of so-called “excess” growth in Medicare spending per beneficiary has varied widely over the last several decades, and growth has slowed substantially in recent years.
- Working Paper
Implications of Past Currency Crises for the U.S. Current Account Adjustment: Working Paper 2006-07
This paper examines past currency crises to shed light on the likelihood that the adjustment of the U.S. current account deficit will involve a dollar crisis.
- Working Paper
Earnings Inequality and High Earners: Changes During and after the Stock Market Boom of the 1990s: Working Paper 2006-06
This paper uses the Social Security Administration’s Continuous Work History Sample and the March Current Population Survey to analyze trends in earnings inequality during the 1990s and early 2000s.
- Working Paper
Uncertain Policy for an Uncertain World: The Case of Social Security: Working Paper 2006-05
This paper analyzes a state-dependent approach to policy in which future Social Security benefit formulas are tied to realized economic and demographic outcomes over time.
- Working Paper
A Steady-State Analysis of Proposals to Reduce the Tax on Saving: Working Paper 2006-04
This paper sets forth a stylized model for estimating the “steady-state” revenue effects of tax proposals designed to affect saving.
- Working Paper
The Elasticity of Taxable Income During the 1990s: A Sensitivity Analysis: Working Paper 2006-03
This paper examines alternative methodologies for measuring responses to the 1990 and 1993 federal tax increases.
- Working Paper
Reallocation and Productivity Growth in Japan: Revisiting the Lost Decade of the 1990s: Working Paper 2006-02
Using firm-level data between 1969 and 1996, this paper investigates the micro-reallocation mechanisms to disentangle the factors behind the slowdown in productivity growth during the 1990s.
- Working Paper
Early Announcement of a Public Pension Reform in Italy: Working Paper 2006-01
There has been much discussion about the need for public pension reforms in most of the Organization for Economic Cooperation and Development (OECD) countries, but what is the macroeconomic impact of announcing reforms in advance?
- Working Paper
Are Married Women Secondary Workers? The Evolution of Married Women's Labor Supply in the U.S. from 1983 to 2000: Working Paper 2005-11
We find that labor supply elasticities with respect to own wages and to other household members’ income for married white women have decreased significantly in absolute terms during the 1983-2000 period.