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From:National Tax Journal (Vol. 64, Issue 2) Peer-ReviewedWe analyze how changes in the income tax deduction for home mortgage interest would affect loan-to-value ratios on owner-occupied homes, the distribution of income tax liabilities, and the consumption of housing...
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From:National Tax Journal (Vol. 47, Issue 2) Peer-ReviewedThe use of tax policy to curb overconsumption of health care services would create burdensome administrative complexities and inconsistencies under the health care reform plans currently being considered by Pres Clinton...
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From:Yale Law Journal (Vol. 124, Issue 4) Peer-ReviewedThis Note presents the results of an original survey experiment on whether the public prefers "tax expenditures" to "direct oudays"--that is, whether members of the public are more likely to support government spending...
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From:Yale Law Journal (Vol. 123, Issue 3) Peer-ReviewedThe federal government deploys a variety of institutions--patent, tax, and spending, among others--to encourage innovation. But legal scholars have given short shrift to how these institutions should be coordinated. In...
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From:National Tax Journal (Vol. 60, Issue 3) Peer-ReviewedHealth care costs continue to rise rapidly in the United States, claiming an increasing share of economic resources. One factor contributing to this rise is the favorable tax treatment for employer-sponsored health...
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From:Tax Executive (Vol. 64, Issue 2)"The Institute's technical committees had a busy--and productive--winter and early spring in 2012," TEI President David M. Penney recently observed. "The Internal Revenue Service released two huge sets of regulations,...
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From:Stanford Law Review (Vol. 66, Issue 2) Peer-ReviewedSince the first hybrid enabling law was passed in Vermont in 2008, the number of states offering hybrid forms has grown steadily, as has the number of entrepreneurs choosing statutory hybrids as a middle road between...
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From:National Tax Journal (Vol. 59, Issue 3) Peer-ReviewedWhile the terrible attack on the World Trade Centers on September 11, 2001 caused a substantial short-run shock to New York City's economy, the city demonstrated substantial economic resilience over the longer run....
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From:Yale Law Journal (Vol. 116, Issue 4) Peer-ReviewedFew issues in global politics are as contentious as foreign aid--how much rich countries should give, in what ways, to whom. For years, it has been a commonplace that U.S. policies are stingy. The Organization for...
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From:National Tax Journal (Vol. 64, Issue 4) Peer-ReviewedDeferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among "tax expenditures '" and occasional calls for its repeal. This" paper...
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From:National Tax Journal (Vol. 57, Issue 3) Peer-ReviewedThis paper was originally presented as part of a 2004 National Tax Association Spring Symposium panel honoring Bruce Davie. It builds off of an article that Davie wrote for the National Tax Journal in 1994 in which he...
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From:National Tax Journal (Vol. 65, Issue 1) Peer-ReviewedThe federal government delivers substantial college aid through the tax code. The designs of the Lifetime Learning tax credit and the tuition deduction may make them particularly useful to older students. This paper...
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From:Tax Executive (Vol. 59, Issue 4)On June 19, 2007, TEI President David L. Bernard submitted a letter to Assistant Treasury Secretary for Tax Policy Eric Solomon providing supplemental comments on the proposed regulations relating to the treatment of...
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From:Duke Law Journal (Vol. 66, Issue 3) Peer-ReviewedABSTRACT The federal False Claims Act (FCA) may be a tool for combating fraudulent claims regarding tax expenditures. The FCA has been used to protect the public fisc by imposing liability upon anyone who makes a...
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From:American Economist (Vol. 35, Issue 2) Peer-ReviewedIntroduction Theoretical economics has been concerned with the study of the economic behavior of individuals in response to changes in tax rates and structure. Unfortunately, few of the findings are directly relevant...
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From:Virginia Tax Review (Vol. 29, Issue 4) Peer-ReviewedDue to the recent openings of the billion-dollar Yankee Stadium and Cowboys Stadium, the public financing of new stadiums with tax-exempt bonds has become a major issue, attracting the attention of Congress, local...
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From:Yale Law Journal (Vol. 113, Issue 5) Peer-ReviewedThis Article provides a theory for deciding when a spending program should be implemented through the tax system. The decision is traditionally thought to be based on considerations of tax policy. The most common...
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From:National Tax Journal (Vol. 63, Issue 4) Peer-ReviewedWe study how labor mobility affects optimal transfers in a federation and the fiscal imbalances that arise because of constraints on federal tax-transfer policies. Fiscal imbalance--a deviation from the optimal fiscal...
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From:National Tax Journal (Vol. 73, Issue 3) Peer-ReviewedIn July 2020, C0VID-19 had been suppressed in Australia but continued to spread across the United States. Both countries instituted lock-downs and fiscal support, but Australia experienced a milder recession,...
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From:Atlantic Economic Journal (Vol. 43, Issue 3) Peer-ReviewedThe question addressed in this paper is whether there is an annual net gain to the state economy on a per student basis as a result of state subsidies to private institutions of higher education. In addition, the annual...