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4,921
The Politics of Property Tax Base-Broadening
"... “Erosion of the Local Property Tax Base: Trends and Consequences” ..."
national tax bases in western Europe?∗
, 2007
"... Testing the tax competition theory: How elastic are national tax bases in ..."
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Testing the tax competition theory: How elastic are national tax bases in
City Taxes and Property Tax Bases
- National Tax Journal
, 1988
"... This paper investigates the simulta- Kieschnik (1981); and Wasylenko (1981). neous relationship between tax rates and Recent econometric investigations of the city property tax bases using data for 86 link between state and local taxes and the large U.S. cities in 1972, 1977, and 1982. location of e ..."
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Cited by 7 (0 self)
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This paper investigates the simulta- Kieschnik (1981); and Wasylenko (1981). neous relationship between tax rates and Recent econometric investigations of the city property tax bases using data for 86 link between state and local taxes and the large U.S. cities in 1972, 1977, and 1982. location
Tax Bases, Tax Rates and the Elasticity of Reported Income
- Journal of Public Economics
, 2005
"... Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on personal income tax returns depends on the available deductions. ..."
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Cited by 71 (9 self)
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Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on personal income tax returns depends on the available deductions
TIME CONSISTENCY AND THE CHOICE OF TAX BASE
, 2006
"... This is a very preliminary draft. Please do not quote/cite/circulate without author’s permission. Thanks. Kirk J. Stark [2/10/2006 2 TIME CONSISTENCY AND THE CHOICE OF TAX BASE ..."
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This is a very preliminary draft. Please do not quote/cite/circulate without author’s permission. Thanks. Kirk J. Stark [2/10/2006 2 TIME CONSISTENCY AND THE CHOICE OF TAX BASE
The Choice of the Personal Income Tax Base
, 2008
"... Following Mirrlees (1971) and Vickrey (1945), the optimal tax literature has studied the design of a personal income tax where the ideal would be to tax unobserved earnings ability but instead the only available information is actual earnings. In practice, though, taxes depend on a broader range of ..."
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Cited by 6 (0 self)
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with current practice, we find that the optimal tax base should include capital income, at least to some degree. In contrast to current practice, though, property tax payments and mortgage interest payments should not be deductible, since these deductions are costly on equity and presumably on efficiency
Open space, house prices, and the tax base
, 2008
"... Abstract This paper examines the effect of public acquisitions of open space on changes in house prices and the municipal tax base using municipal-level data from New Jersey. We find that open-space expenditures yield a stream of benefits in the future but that any effect of open-space acquisitions ..."
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Abstract This paper examines the effect of public acquisitions of open space on changes in house prices and the municipal tax base using municipal-level data from New Jersey. We find that open-space expenditures yield a stream of benefits in the future but that any effect of open-space acquisitions
Memory resource management in VMware ESX server,”
- In Proc. of the 5th OSDI,
, 2002
"... Abstract VMware ESX Server is a thin software layer designed to multiplex hardware resources efficiently among virtual machines running unmodified commodity operating systems. This paper introduces several novel ESX Server mechanisms and policies for managing memory. A ballooning technique reclaims ..."
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Cited by 449 (2 self)
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reclaims the pages considered least valuable by the operating system running in a virtual machine. An idle memory tax achieves efficient memory utilization while maintaining performance isolation guarantees. Content-based page sharing and hot I/O page remapping exploit transparent page remapping
Inequality and the Choice of the Personal Tax Base
"... Abstract It is possible to employ either income or expenditure as the base for personal taxation. A considerable literature has developed that investigates the relative efficiency of these bases. The answer is usually in favor of the expenditure tax since it encourages capital accumulation through ..."
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Abstract It is possible to employ either income or expenditure as the base for personal taxation. A considerable literature has developed that investigates the relative efficiency of these bases. The answer is usually in favor of the expenditure tax since it encourages capital accumulation through
Globalization and Developing Countries -- a Shrinking Tax Base?
, 2007
"... This paper evaluates the impact of globalization on tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from “easy to collect” taxes (tariffs ..."
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Cited by 18 (3 self)
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This paper evaluates the impact of globalization on tax bases of countries at varying stages of development. We see globalization as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from “easy to collect” taxes
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