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The theoretical debate over whether countries can and should set tariffs in response to the foreign export elasticities they face goes back to Edgeworth (1894). Despite the centrality of the optimal t...
How has tax affected the changing cost of R&D?Evidence from eight countries
Tax credits R&D cost of capital
2015/7/15
This paper describes the evolution of the tax treatment of investment in R&D in Australia, Canada, France, Great Britain, Germany, Italy, Japan and the USA between 1979 and 1994. Estimates of the cost...
Do R&D tax credits work?Evidence from a panel of countries 1979–1997
Tax credits R&D Panel data Tax competition
2015/7/15
This paper examines the impact of fiscal incentives on the level of R&D investment. An econometric model of R&D investment is estimated using a new panel of data on tax changes and R&D spending in nin...
MILLIONAIRE MIGRATION AND STATE TAXATION OF TOP INCOMES: EVIDENCE FROM A NATURAL EXPERIMENT
state income tax top earners migration
2015/6/23
This paper examines the migration response to a millionaire tax in New Jersey,
which raised its income tax rate on top earners by 2.6 percentage points to 8.97
percent, one of the highest tax rate...
Does Front-Loading Taxation Increase Savings?: Evidence from Roth 401(k) Introductions
Saving Taxation Retirement
2015/4/28
Can governments increase private savings by taxing savings up front instead of in retirement? Roth 401(k) contributions are not tax-deductible in the contribution year, but withdrawals in retirement a...
How Elastic Are Preferences for Redistribution?Evidence from Randomized Survey Experiments
Equality and Inequality Surveys Taxation
2015/4/28
This paper analyzes the effects of information about inequality and taxes on preferences for redistribution using randomized online surveys on Amazon Mechanical Turk (mTurk). About 5,000 respondents w...