Now showing items 21-28 of 28
A Note on the Optimal Supply of Public Goods and the Distortionary Cost of Taxation
(National Tax Association, 1998)
In my original paper, I demonstrated that, under standard simplifying assumptions, it is possible to finance a public good in a manner such that a Pareto improvement results whenever the simple cost-benefit test is ...
Tax Policy and Gifts
(American Economic Association, 1998)
Voluntary transfers between individuals are potentially subject to income taxes and wealth transfer(estate and gift) taxes. With regard to the income tax, Henry Simons (1938) argued that it should be levied both on the ...
Intermediate Filing in Household Taxation
This article explores an alternative filing system between joint and individual filing, here termed "intermediate filing." Under such a system, instead of allowing couples to "split" their income as joint filers or forcing ...
Comment: "Mend the Hold" and Erie: Why an Obscure Contracts Doctrine Should Control in Federal Diversity Cases
(University of Chicago Press, 1998)