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  • 1
    Monograph available for loan
    Monograph available for loan
    Taxing ourselves : a citizen's guide to the debate over taxes (2008)
    Cambridge [u.a.] : MIT Press
    Details Availability
    Call number: PIK B 100-13-0116
    Description / Table of Contents: Contents: 1 Introduction ; 2 An Overview of the U.S. Tax System ; 3 Fairness ; 4 Taxes and Economic Prosperity ; 5 Simplicity and Enforceability ; 6 Elements of Fundamental Reform ; 7 What Are the Alternatives? ; 8 Starting from Here ; 9 A Voter's Guide to the Tax Policy Debate
    Type of Medium: Monograph available for loan
    Pages: XII, 382 S. : graph. Darst.
    Edition: 4th ed.
    ISBN: 9780262693639
    Location: A 18 - must be ordered
    Branch Library: PIK Library
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  • 2
    Electronic Resource
    Electronic Resource
    Denial of Death and Economic Behavior (2005)
    Berkeley, Calif. : Berkeley Electronic Press (now: De Gruyter)
    Advances of theoretical economics 5.2005, 1, art5 
    Details
    ISSN: 1534-5963
    Source: Berkeley Electronic Press Academic Journals
    Topics: Economics
    Notes: We model denial of death and its effect on economic behavior. Attempts to reduce death anxiety and the possibility of denial of mortality-relevant information interact with intertemporal choices and may lead to time-inconsistent behavior and other "behavioral" phenomena. In the model, repression of signals of mortality leads to underconsumption for unsophisticated individuals, but forward-sophisticated individuals may over-consume in anticipation of future denial and may seek ways to commit to act according to one's mortality prospects as currently perceived. We show that the mere possibility of engaging in this kind of denial leads to time-inconsistent but efficient behavior. Refusal to face up to the reality of death may help explain a wide range of empirical phenomena, including the underutilization of tax-advanced inter vivos gifts and inadequate purchase of life insurance.
    Type of Medium: Electronic Resource
    URL: http://www.bepress.com/bejte/advances/vol5/iss1/art5
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  • 3
    Electronic Resource
    Electronic Resource
    Taxes and the User Cost of Capital for Owner-Occupied Housing (1982)
    Oxford, UK : Blackwell Publishing Ltd
    Real estate economics 10 (1982), S. 0 
    Details
    ISSN: 1540-6229
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Owner-occupied housing is said to be favored in the tax code because the return on owner's equity is not taxed and mortgage interest and property taxes can be deducted in the computation of one's income tax base. The special tax treatment reduces the user cost of capital for owner-occupied housing.The issue treated in this paper is the measurement of the tax rate to be employed in the user cost calculations. It is argued that different tax rates are appropriate for the tenure choice and quantity-demanded decisions, and that these values depend on the detailed tax position of the household and the method of finance. Average 1977 tax rates for household in different income ranges are calculated using the NBER TAXSIM microeconomic data file on individual tax returns.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/1540-6229.00270
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  • 4
    Electronic Resource
    Electronic Resource
    The Economics of Workaholism: We Should Not Have Worked on This Paper (2008)
    Berkeley, Calif. : Berkeley Electronic Press (now: De Gruyter)
    The @B.E. journal of economic analysis & policy 8.2008, 1, art3 
    Details
    ISSN: 1555-0494
    Source: Berkeley Electronic Press Academic Journals
    Topics: Economics
    Notes: A large literature examines the addictive properties of such behaviors as smoking, drinking alcohol, gambling and eating. We argue that for some people addictive behavior may apply to a much more central aspect of economic life: working. Although workaholism raises some of the same health-related concerns as other addictions, compared to most of the more familiar addictions it is more likely to be a problem of higher-income individuals and is more likely to generate negative spillovers onto individuals around the workaholic. Using the Retirement History Survey and the Panel Study of Income Dynamics, we show that high-income, highly educated people exhibit behavior that is consistent with workaholism with regard to retiring-they are more likely to postpone earlier plans for retirement. The theory and evidence suggest that the presence of workaholism calls for a more progressive income tax system than otherwise, although other more targeted policies may be part of optimal policy.
    Type of Medium: Electronic Resource
    URL: http://www.bepress.com/bejeap/vol8/iss1/art3
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  • 5
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    Fear of Nuclear War and Intercountry Differences in the Rate of Saving (1990)
    Oxford : Periodicals Archive Online (PAO)
    Economic Inquiry. 28:4 (1990:Oct.) 647 
    Details
    ISSN: 0095-2583
    Topics: Economics
    URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pao:&rft_dat=xri:pao:article:b097-1990-028-04-000001
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  • 6
    Electronic Resource
    Electronic Resource
    Analyzing the standard deduction as a presumptive tax (1994)
    Springer
    International tax and public finance 1 (1994), S. 25-34 
    Details
    ISSN: 1573-6970
    Keywords: taxation ; horizontal equity ; compliance costs
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract Presumptive taxes can be found in the tax system of most developing countries and make sense when the desired tax base is difficult to measure, verify, and monitor. As a substitute for the desired tax base, the presumed tax base is derived from items that can be more readily monitored. Presumed taxes can also be found in developed countries, and examples include fixed depreciation schedules in place of asset-specific measures of decline in asset value, floors on deductible expenses, and the standard deduction. The authors analyze presumptive income taxation with an ultimate goal to initiate an approach to optimal presumptive taxation. This paper begins that task by analyzing the standard deduction in the individual income tax system in the United States.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00874087
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  • 7
    Electronic Resource
    Electronic Resource
    Three challenges for public finance (1994)
    Springer
    International tax and public finance 1 (1994), S. 189-195 
    Details
    ISSN: 1573-6970
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Conclusions There is one common thread that runs through all three of these challenges. It is a plea to look beyond the standard model of taxation in which it is assumed that the taxed goods directly enter into individuals' utility functions or firms' production functions. At a very basic level this assumption is incorrect because what is taxed is what the taxpayer reports or the tax agency observes, not what the taxpayer consumes or the firm uses and produces. Thus we must analyze tax systems in which the compliance and enforcement elements are explicit. This focus is especially important for international taxation issues because of the difficulty of taxing nonresidents' income and the foreign-source income of domestic residents. It is inevitable that tax systems are designed with these practical difficulties in mind, and, in order to participate fully in the policy debates, economists ought to think carefully about these issues. The distinction may also hold the key to making sense of the empirical evidence about the impact of the U. S. tax changes of the 1980s. There are many avenues of response to tax rate changes other than changing one's consumption bundle or input mix; we need to think hard about whether these responses preclude or merely accompany the “real” responses that are of ultimate interest. If public finance is to decline in the 1990s, it will not be because of a lack of intellectually exciting challenges that confront us. There are many such challenges, and I am confident that they will attract the attention of both newly minted and well circulated economists.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00872498
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  • 8
    Electronic Resource
    Electronic Resource
    The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications (1995)
    Springer
    International tax and public finance 2 (1995), S. 37-53 
    Details
    ISSN: 1573-6970
    Keywords: taxation ; compliance costs ; multinational corporations
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract This paper uses survey evidence to estimate the compliance cost of the U.S. system of taxing foreign-source income. The evidence suggests that this cost is about 40 percent of the total tax-compliance cost of large U.S. corporations, which is disproportionately higher than the aggregate share of assets, sales, and employment that is abroad. It is also very high compared to the revenue raised by the United States from taxing foreign-source income, although this comparison must be qualified because arguably a principal purpose of this system is to protect U.S. revenues collected on domestic-source income. The disproportionate compliance cost of foreign-source income is not apparent in a survey of European-based multinational corporations.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00873106
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  • 9
    Electronic Resource
    Electronic Resource
    Free trade taxation and protectionist taxation (1995)
    Springer
    International tax and public finance 2 (1995), S. 471-489 
    Details
    ISSN: 1573-6970
    Keywords: taxation ; international trade
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract The goal of this paper is to seek new insight regarding international tax policy by recasting it in parallel with the theory of international trade. This is accomplished by defining a free trade taxation regime as one that is consistent with an efficient worldwide allocation of capital, and evaluating within this perspective various aspects of tax policy, such as value-added (axes, integration, income shifting, and the choice of worldwide or territorial system of taxes. Compatibility with free trade is not the only standard against which to judge an international tax system. Nevertheless, as national economies become more integrated the importance of international taxation for the efficient functioning of capital markets will become a central policy issue.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1007/BF00872778
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  • 10
    Electronic Resource
    Electronic Resource
    The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis (1998)
    Springer
    International tax and public finance 5 (1998), S. 41-59 
    Details
    ISSN: 1573-6970
    Keywords: formula apportionment ; multinational taxation ; revenue estimates ; financial statements ; accounting for income taxes
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract This paper examines the 1989–1993 publicly available financial reports of 46 U.S.-based multinationals to estimate the revenue implications of implementing a U.S. federal formula apportionment system. Ignoring behavioral responses, we estimate shifting to an equal-weighted, three-factor formula would have increased their U.S. tax liabilities by 38 percent, with an 81 percent increase for oil and gas firms. We find the firms report a lower percentage of their worldwide profits as American profits than their American share of assets, sales, or payroll. The results may be attributed to more profitable foreign operations, tax-motivated income shifting, or measurement error.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1023/A:1008664408465
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