Tax systems initially built to protect women and low-income spouses can actually incentivize women to exit the workforce, or devalue their labor. This can be seen in Japan, where a spousal deduction leads to a phenomenon...
- Effects of Allowing Filers the Option of Filing Under an ...
Effects of Allowing Filers the Option of Filing Under an Optional 20 Percent Flat Tax
November 09, 2007
Key Findings: The growing complexity of the U.S. tax code has led to large compliance costs for households and businesses. Using data from the Office of Information and Regulatory Affairs and the Bureau of Labor Statistics, it is possible to...
Key Findings: Several lawmakers and presidential candidates in 2016 have proposed changes to the federal estate tax. These changes are a worthwhile case study in economic modeling of tax proposals. The estate tax’s marginal...
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