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The Economics of Tax Policy
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The Economics of Tax Policy

Alan J. Auerbach and Kent Smetters

Abstract

Through advances in economic theory, econometric technique, and data quality and access, recent contributions have greatly advanced our knowledge of the effects of tax policy on the behavior of individuals and businesses. In some cases, a consensus may have been reached regarding the shape of desirable policy interventions, while in others results to date do not point in clear policy directions. In all cases, however, the lag in transmission from the research community to policymakers and their advisors means that decisions may not reflect the current state of knowledge. This volume aims to re ... More

Keywords: tax, reform, policy, economic growth, carbon, administration, expenditures, education, low income, corporate, business, capital gains, estate, retirement savings, fundamental

Bibliographic Information

Print publication date: 2017 Print ISBN-13: 9780190619725
Published to Oxford Scholarship Online: March 2017 DOI:10.1093/acprof:oso/9780190619725.001.0001

Authors

Affiliations are at time of print publication.

Alan J. Auerbach, editor
Robert D. Burch Professor of Economics and Law and Director, Burch Center for Tax Policy and Public Finance, University of California, Berkeley

Kent Smetters, editor
Boettner Professor of Business Economics and Public Policy and Director, Penn Wharton Public Policy Initiative, The Wharton School, University of Pennsylvania

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Contents

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1 Tax Reform in a Changing Economy

Alan Auerbach and Kent Smetters

2 Effects of Income Tax Changes on Economic Growth

William G. Gale and Andrew A. Samwick

Commentary on Chapter 2

Kevin Hassett

3 Environmental Taxation

Roberton C. Williams III

Commentary on Chapter 3

Don Fullerton

Commentary on Chapter 4

David Weisbach

5 Economic and Distributional Effects of Tax Expenditure Limits

Len Burman, Eric Toder, Daniel Berger, and Jeffrey Rohaly

6 Tax Benefits for College Attendance

Susan Dynarski and Judith Scott-Clayton

7 Tax Policy toward Low-Income Families

Hilary Hoynes and Jesse Rothstein

Commentary on Chapter 7

Diane Whitmore Schanzenbach

Commentary on Chapter 8

Rosanne Altshuler

Commentary on Chapter 9

James M. Poterba

Commentary on Chapter 10

Brigitte C. Madrian

Commentary on Chapter 11

James R. Hines Jr.

End Matter