Tax Policy And The Economy, Volume 18 (nber Tax Policy And The Economy)

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E-Book Overview

This NBER series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations. Volume 18 continues the series tradition of addressing issues that are relevant to current policy debates as well as to questions of longer-term interest, covering topics that include the tax treatment of assets saved for higher education expenses, the measurement of depreciation allowances, and the mortgage interest subsidy.

E-Book Content

18 Tax Policy and the Economy 2004 National Bureau of Economic Research Edited by James M. Poterba The Character and Determinants of Corporate Capital Gains How Fast Do Personal Computers Depreciate? Concepts and New Estimates Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives Reported Incomes and Marginal Tax Rates, 1960–2000: Evidence and Policy Implications NBER The MIT Press The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980–2000 TAX POLICY AND THE ECONOMY 18 TAX POLICY AND THE ECONOMY 18 edited by James M. Poterba National Bureau of Economic Research The MIT Press Cambridge, Massachusetts London, England NBER/Tax Policy and the Economy, Volume 18, 2004 ISSN: 1531-3468 ISBN: Hardcover 0-262-16226-1 ISBN: Paperback 0-262-66184-5 Published annually by The MIT Press, Cambridge, Massachusetts 02142-1407 © 2004 by the National Bureau of Economic Research and the Massachusetts Institute of Technology. All rights reserved. No part of this book may be reproduced in any form by any electronic or mechanical means (including photocopying, recording, or information storage and retrieval) without permission in writing from the publisher. Standing orders/subscriptions are available. Inquiries, and changes to subscriptions and addresses should be addressed to MIT Press Standing Order Department/BB, Five Cambridge Center, Cambridge, MA 02142-1407, phone 617-258-1581, fax 617-253-1709, email [email protected] In the United Kingdom, continental Europe, and the Middle East and Africa, send single copy and back volume orders to: The MIT Press, Ltd., Fitzroy House, 11 Chenies Street, London WC1E 7ET England, phone 44-020-7306-0603, fax 44-020-7306-0604, email [email protected], website http://mitpress.mit.edu In the United States and for all other countries, send single copy and back volume orders to: The MIT Press c/o Triliteral, 100 Maple Ridge Drive, Cumberland, RI 02864, phone 1-800-405-1619 (U.S. and Canada) or 401-658-4226, fax 1-800-406-9145 (U.S. and Canada) or 401-531-2801, email [email protected], website http://mitpress.mit.edu This book was set in Palatino by Achorn Graphic Services and was printed and bound in the United States of America. 10 9 8 7 6 5 4 3 2 1 NATIONAL BUREAU OF ECONOMIC RESEARCH Officers Michael H. Moskow, Chairman Elizabeth E. Bailey, Vice Chairman Martin Feldstein, President and Chief Executive Officer Susan Colligan, Vice President for Administration and Budget and Corporate Secretary Robert Mednick, Treasurer Kelly Horak, Controller and Assistant Corporate Secretary Gerardine Johnson, Assistant Corporate Secretary Directors at Large Peter C. Aldrich Elizabeth E. Bailey John H. Biggs Andrew B