National Tax Journal最新文献

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Comparing Survey and Administrative Measures of Self-Employment Income: New Implications from the Health and Retirement Study. 自雇收入的比较调查与管理措施：来自健康与退休研究的新启示。

IF 1.3 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2025-03-01 DOI: 10.1086/733522

Joelle Abramowitz

An ample literature has found that self-employment income is under-identified in both administrative earnings records and major household surveys, potentially limiting accurate inference for tax policy. This paper uses a different survey, the 2004-2016 Health and Retirement Study, linked to administrative earnings records and identifies substantially more self-employment income in the survey at both the extensive and intensive margins, in line with the Internal Revenue Service's estimated compliance rate. These findings highlight (1) the capacity for survey data to identify self-employment income otherwise missed in analyses using only administrative records; and (2) heterogeneity in reporting self-employment income across surveys.

大量文献发现，在行政收入记录和主要家庭调查中，自营职业收入都没有得到充分确认，这可能会限制对税收政策的准确推断。本文使用了另一项调查，即2004-2016年健康与退休研究，该调查与行政收入记录相关联，并在调查中发现，在广泛和密集的边际上，自雇收入大幅增加，这与美国国税局（Internal Revenue Service）估计的合规率一致。这些发现突出了(1)调查数据识别自雇收入的能力，否则在仅使用行政记录的分析中遗漏；(2)各调查报告自营职业收入的异质性。

引用次数: 0

Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level? 酒精消费税的影响是否因饮酒水平和收入水平而异？

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2024-12-01 DOI: 10.1086/732146

Henry Saffer, Markus Gehrsitz, Michael Grossman

We study the effect of excise alcohol taxes on ethanol consumption and prices paid for alcohol purchases. For our analysis, we exploit an unexpected and large increase in excise taxes that substantially raised alcohol prices in the state of Illinois in 2009. We combine rich, nationally representative household-level data on alcohol purchases with a synthetic control approach that allows us to compare prices paid and purchasing behavior in Illinois with the same behaviors in a weighted set of control states. We show that heavy and moderate drinkers reduced their ethanol consumption by a similar magnitude, thus casting doubt on the notion that heavy drinkers are less responsive to higher alcohol taxes. We also find similar responses for low and high-income households but document that low-income households pay more for ethanol after tax increases, thus supporting concerns about the regressive nature of alcohol taxes.

我们研究了酒精消费税对乙醇消费和酒精购买价格的影响。在我们的分析中，我们利用了2009年伊利诺斯州意外大幅增加的消费税，这大大提高了酒的价格。我们将丰富的、具有全国代表性的家庭酒精消费数据与一种综合控制方法结合起来，使我们能够将伊利诺伊州的支付价格和购买行为与一组加权控制州的相同行为进行比较。我们的研究表明，重度饮酒者和中度饮酒者减少乙醇消耗量的幅度相似，从而对重度饮酒者对高酒精税反应较弱的观点提出了质疑。我们还发现，低收入和高收入家庭的反应相似，但文件显示，低收入家庭在增税后为乙醇支付的费用更多，从而支持了对酒精税递减性质的担忧。

引用次数: 0

Territorial Tax Reform and Profit Shifting by Us and Japanese Multinationals 地税改革与美日跨国公司利润转移

3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2023-11-13 DOI: 10.1086/727012

Makoto Hasegawa

引用次数: 0

Public Housing Authorities’ Housing Choice Voucher Policies Can Affect SSI Participation 公营房屋管理局的住房选择券政策会影响SSI的参与

3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2023-11-10 DOI: 10.1086/725635

Erik Hembre, Carly Urban

Supplemental Security Income (SSI) and Housing Choice Vouchers (HCVs) play important roles in public assistance for low-income households with disabilities. Public housing authorities (PHAs) can give preference to people with disabilities when allocating scarce HCVs. We hand-collect policies from 1,154 PHAs, including HCV waiting list procedures, HCV waiting list preferences, and the time periods HCV waiting list were open from 2010 to 2017. When PHAs with disability preferences open their HCV waiting list, SSI applications fall. These findings suggest that increasing funding for and accessibility to HCVs for low-income households with disabilities may reduce SSI costs.

补充保障收入(SSI)和住房选择券(hcv)在为低收入残疾家庭提供公共援助方面发挥着重要作用。公共住房管理机构在分配稀缺的hcv时，可以优先考虑残疾人。我们手工收集了1154个pha的政策，包括HCV轮候名单程序、HCV轮候名单偏好以及2010年至2017年HCV轮候名单开放的时间段。当有残疾偏好的pha打开他们的HCV等待名单时，SSI申请就会下降。这些发现表明，增加对低收入残疾家庭hcv的资助和可及性可能会降低SSI成本。

引用次数: 1

Three Decades of Tax Analysis, 1992–2022 三十年的税收分析，1992-2022

3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2023-11-07 DOI: 10.1086/727339

Joel Slemrod

This article briskly reviews how tax analysis has evolved over the past three decades and how these changes have been reflected in the National Tax Journal. The focus is on four topics: the elasticity of taxable income, kinks and notches, the credibility revolution, and the proliferation of tax administrative data. The article concludes by addressing the backlash to some of these developments and speculates about future developments, highlighting the uncertain success of ambitious cross-national initiatives in tax enforcement and the role of fast-developing technology and its interaction with citizens’ valuation of privacy.

这篇文章轻快地回顾了税收分析在过去三十年中是如何演变的，以及这些变化是如何反映在《国家税务杂志》上的。重点是四个主题:应税收入的弹性，扭结和缺口，信誉革命，以及税务行政数据的扩散。文章最后阐述了对其中一些发展的强烈反对，并推测了未来的发展，强调了在税收执法方面雄心勃勃的跨国倡议的不确定成功，以及快速发展的技术的作用及其与公民对隐私的评估的相互作用。

引用次数: 0

Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes 议程设置与税收公投:利用选举结果的回归不连续识别策略的含义

3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2023-10-31 DOI: 10.1086/726225

Michael Conlin, Paul N. Thompson

引用次数: 0

Automated Tax Filing: Simulating a PrePopulated Form 1040 自动报税:模拟预填表格1040

3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2023-10-30 DOI: 10.1086/726592

Lucas Goodman, Katherine Lim, Bruce Sacerdote, Andrew Whitten

引用次数: 0

The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary 《国家税务杂志》对公共经济学研究的贡献:对该杂志75周年的反思

3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2023-10-27 DOI: 10.1086/727348

Rosanne Altshuler, Stacy Dickert-Conlin, William M. Gentry, Therese J. McGuire

引用次数: 0

75 Years of Research on the Property Tax 房产税75年研究

3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2023-10-25 DOI: 10.1086/727347

George R. Zodrow

This paper examines the evolution of academic research on the effects of the property tax over the past 75 years, with a special emphasis on articles that have appeared in the National Tax Journal over that time period. The primary topics covered are property tax relief in the form of property tax limitations, property tax administration with a focus on assessment practices and assessment inequities, and — the topic that receives the most attention — the critical and long-standing debate on whether the incidence of the property tax is best described by the “capital tax view” or the “benefit tax view.”

本文考察了过去75年来财产税影响的学术研究的演变，特别强调了那段时间出现在《国家税务杂志》上的文章。主要主题包括以房产税限制的形式减免房产税，以评估实践和评估不公平为重点的房产税管理，以及——最受关注的主题——关于房产税的发生是用“资本税观点”还是“利益税观点”来描述最好的关键和长期争论。

引用次数: 0

Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender 谁在乎呢?带薪病假规定、护理和性别

3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal

Pub Date : 2023-09-01 DOI: 10.1086/725876

Tanya Byker, Elena Patel, Shanthi Ramnath

We use employment data from the Current Population Survey to assess the efficacy of state-mandated paid sick leave policies on leave-taking behavior. We find that these policies increase leave-taking for caregiving for men by 10–20 percent, and this effect is strongest for men with young children. In addition, Hispanic men and men without a bachelor’s degree, who historically have had low access to paid sick leave, are 20–25 percent more likely to take caregiving leave. By comparison, these policies do not affect leave-taking for own sickness, nor do these policies affect leave-taking for caregiving among women.

我们使用来自当前人口调查的就业数据来评估国家强制带薪病假政策对请假行为的有效性。我们发现，这些政策使男性因照顾孩子而请假的时间增加了10 - 20%，这种影响对有小孩的男性最为明显。此外，西班牙裔男性和没有学士学位的男性，在历史上很少有机会获得带薪病假，他们休护理假的可能性要高出20%至25%。相比之下，这些政策不影响因病请假，也不影响妇女因照顾他人而请假。

引用次数: 1

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