NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Tax Policy and the Economy

The Tax Policy and the Economy Project, which is supported by the Harry and Lynde Bradley Foundation, features new research on taxation and government spending programs. Research papers are presented at an annual conference in Washington, DC, and subsequently published by the University of Chicago Press. The 2019 conference, the 34th in the series, was organized by NBER Research Associate Robert A. Moffitt, the Krieger-Eisenhower Professor of Economics at Johns Hopkins University. Dr. Kevin Hassett, the former chair of the Council of Economic Advisers, was the keynote speaker.

Following are executive summaries of the papers presented, with links to the full texts:

The Employer Penalty, Voluntary Compliance
and the Size Distribution of Firms:
Evidence from a Survey of Small Businesses

Casey B. Mulligan, University of Chicago and NBER

Taxes and regulations are known to affect the size distribution of businesses, due to the fact that smaller businesses are less subject to enforcement. Large informal sectors are an obvious result in developing countries, but measurement challenges have hindered quantifying the size distortions’ impact on developed-country employment and productivity. This paper uses new and unique data that is readily linked to a specific regulation: the 2010 Affordable Care Act's employer mandate, which establishes a bright-line legal definition of a “large” business at 50 full-time equivalent employees.

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Owen M. Zidar, University of Chicago and NBER



Taxation



Who Benefits
Problems,
From Local
Tax Cuts?

Who Owns  
U.S. Business?  
How Much Tax  
Do They Pay?

Effects of
'Moving to
Opportunity'

The Earned
Income
Tax Credit


State Taxes
and Stars'
Locations

Who Flees
State
Taxation?

Effects of the
2003 Cut in
Dividend Tax

States Taxes,
Spatial
Misallocation


Taxation
and Inventor
Mobility

21st Century
Capital
Taxation

Raising Revenue
by Limiting Tax
Expenditures

Tax Credits'
Effects on
R&D












 
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