Incentive and Distributional Consequences of Tax Expenditures
Conference held March 27-29, 2008
Forthcoming from National Tax Journal (National Tax Association)
The following chapters are preliminary drafts unless otherwise
noted. They have not yet been subjected to the formal review process
of the NBER. This page will be updated as individual chapters are
revised.
Table of Contents
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1.
Reconsidering Tax Expenditure Estimation: Challenges and Reforms:
Rosanne Altshuler, Robert Dietz
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2.
Income versus Consumption Tax Baselines for Tax Expenditures:
Robert Carroll, David Joulfaian, James Mackie
(bibliographic info)
(download)
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3.
U.S. Defense Contracts during the Tax Expenditure Battles of the 1980s:
Susan J. Guthrie, James R. Hines Jr.
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4.
The Tax Exclusion for Employer-Sponsored Health Insurance:
Jonathan Gruber
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5.
Tax Expenditures for Noncash Charitable Contributions:
Deena Ackerman, Gerald Auten
(bibliographic info)
(download)
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6.
How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation:
Jon Bakija, Bradley Heim
(bibliographic info)
(download)
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7.
Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects:
James Poterba, Todd Sinai
(bibliographic info)
(download)
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8.
Investable Tax Credits: The Case of the Low Income Housing Tax Credit:
Mihir Desai, Dhammika Dharmapala, Monica Singhal
(bibliographic info)
(download)
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9.
Redistribution and Tax Expenditures: The Earned Income Tax Credit:
Nada Eissa, Hilary Hoynes
(bibliographic info)
(download)
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10.
Assessing the Federal Deduction for State and Local Tax Payments:
Gilbert E. Metcalf
(bibliographic info)
(download)
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11.
Portfolio Substitution and the Tax Expenditure for State and Local Government Borrowing:
James Poterba, Arturo Ramirez Verdugo
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