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National Tax Journal
Latest Issue:
09/01/2009
In This Issue
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1. Behavioral economics and tax policy.
INTRODUCTION Rahm Emmanuel, the current White House Chief of Staff, as famously been quoted as saying that: "You don't ever want a crisis to go ... (PERIODICAL ARTICLE)
2. Lessons for tax policy in the great recession.
INTRODUCTION While policymakers struggle with identifying and enacting the appropriate short-term policy response to the financial crisis and economic downturn of 2008, 2009, and perhaps ... (PERIODICAL ARTICLE)
3. Two cheers for corporate tax base broadening.
INTRODUCTION The United States federal corporate income tax features a top statutory tax rate of 35 percent, a rate that rises to about 39 percent ... (PERIODICAL ARTICLE)
4. The effects of the length of the tax-loss carryback period on tax receipts...
INTRODUCTION In January 2009, then-President-elect Barack Obama and congressional Democrats proposed a $300 billion tax cut package. One proposal was to increase the length of ... (PERIODICAL ARTICLE)
5. Is the corporation tax an effective automatic stabilizer?
INTRODUCTION The current recession has renewed interest in the extent to which the tax system acts as an automatic stabilizer, dampening the shocks hitting the ... (PERIODICAL ARTICLE)
6. Managing risk caused by pension investments in company stock.
INTRODUCTION Over the past 30 years, the U.S. private pension system has undergone two important changes. First, the defined benefit (DB) plan has been replaced ... (PERIODICAL ARTICLE)
7. What does the market crash mean for the ability of 401(k) plans to provide...
INTRODUCTION Deteriorating financial market conditions in 2008, especially in the second half of the year, affected every sector of the economy. Investors could find little ... (PERIODICAL ARTICLE)
8. How will the stock market crash affect the choice of pension plans?
INTRODUCTION For the past three decades, there has been a significant movement away from defined benefit (DB) pension plans in the private sector toward a ... (PERIODICAL ARTICLE)
9. The incidence of U.S. climate policy: alternative uses of revenues from a...
INTRODUCTION Federal climate policy in the United States is now under serious discussion with several bills introduced in Congress in the past two years. Cap-and-trade ... (PERIODICAL ARTICLE)
10. Tax policies for low-carbon technologies.
INTRODUCTION The U.S. tax code provides a number of subsidies for low-carbon technologies. This paper discusses the difficulties of achieving key policy goals with subsidies ... (PERIODICAL ARTICLE) | |
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1-10 (of 14) related articles
Items per page
1-10 (of 14) related articles
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