Tax Policy And The Economy, Volume 20 (nber Tax Policy And The Economy)

E-Book Overview

This NBER series presents current academic research findings in the areas of taxation and government spending. The papers included provide important background information for policy analysts in government and the private sector without making specific policy recommendations. This twentieth anniversary volume addresses issues relevant to current policy debates as well as questions that are of longer-term interest. Topics include: the distribution of the corporate income tax burden; tax incentives for entrepreneurship; the effect of the Earned Income Tax Credit on labor supply; refund-splitting as a way to encourage saving by low-income households; the concentration of variable annuity ownership households in high tax brackets; and new evidence on the fiscal health of the federal government that takes the Medicare prescription drug benefit into account.

E-Book Content

50292Poterba 8/11/06 8:16 AM Page 1 and the Economy 20 NBER Edited by James M. Poterba National Bureau of Economic Research Tax Policy and the Economy Tax Policy 20 2006 Tax Policy and the Economy National Bureau of Economic Research Edited by James M. Poterba Who Bears the Corporate Tax? A Review of What We Know Of related interest Tax Policy and the Economy, Volume 19 Edited by James M. Poterba 20 Tax Reform and Entrepreneurial Activity Articles by Ann Dryden Witte with Marisol Trowbridge; Jonathan Gruber; James R. Hines Jr.; Michelle Hanlon and Terry Shevlin; Randall Morck Behavioral Responses to Taxes: Lessons from the EITC and Labor Supply Tax Policy and the Economy, Volume 18 Edited by James M. Poterba Splitting Tax Refunds and Building Savings: An Empirical Test Articles by Mihir A. Desai and William M. Gentry; Mark E. Doms,Wendy E. Dunn, Stephen D. Oliner and Daniel E. Sichel; Susan Dynarski; Emmanuel Saez;Todd Sinai and Joseph Gyourko 0-262-16240-7 978-0-262-16240-1 The MIT Press Massachusetts Institute of Technology Cambridge, Massachusetts 02142 http://mitpress.mit.edu Household Ownership of Variable Annuities NBER The MIT Press Fiscal and Generational Imbalances: An Update Tax Policy and the Economy 20 Tax Policy and the Economy 20 edited by James M. Poterba National Bureau of Economic Research Cambridge, Massachusetts The MIT Press Cambridge, Massachusetts London, England NBER/Tax Policy and the Economy, Volume 20, 2006 ISSN: 0892-8649 ISBN-13: 978-0-262-16240-1 (hc)—978-0-262-66198-0 (pb) ISBN-10: 0-262-16240-7 (hc), 0-262-66198-5 (pb) Published annually by The MIT Press, Cambridge, Massachusetts 02142 ( 2006 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 Triliteral, Attention: Standing Orders, 100 Maple Ridge Drive, Cumberland, RI 02864, phone 1-800-366-6687 ext. 112 (U.S. and Canada), fax 1-800-406-9145 (U.S. and Canada). 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] hup-MITpress.co.uk, website http://mitpress.mit.edu In the United States and for all other countries, send single cop
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