Every year millions of Americans begrudgingly file their taxes. Each household must spend countless hours deciding which deductions to take, bemoaning the complexity, and eventually sending off the precious dollars they must pay to fund our roads, bridges, fir... More »
I spent most of my day one Friday in August listening to speeches on the floor of the United States House of Representatives, while dutifully manning the phones for constituent calls. This is not an activity I’d recommend. While I agreed with about half of the... More »
Death may be unavoidable, but taxes? Not so much. An estimated $430 billion per year evades capture from tax collecting regimes worldwide. Developing countries are disproportionately harmed by tax evasion, with individual country losses equal to about half of ... More »
President-elect Joe Biden is forming a transition team to assume office in January, but the outcome of some Senate elections are still outstanding. While the exact congressional makeup is unclear, more is known about the Biden-Harris transition team, which now... More »
Many economies in the developing world exhibit a dual structure: the formal sector and the informal sector. While large firms operate in the formal sphere, a majority of small- to medium-size firms operate informally. Estimates of the size of the informal econ... More »
A recent research report entitled “Tax Benefits For College Attendance” conducted by Susan Dynarski and Judith Scott-Clayton investigates how the federal government could streamline the existing federal financial aid system and increase uptake for college tax ... More »
Participants who received tax filing reminders in both 2014 and 2015 had higher filing rates than individuals who received no reminders, as well as those who only received one in 2014. More »
Given the importance of this issue in academia, public discussion, and politics, we present Five Myths and Facts about Migration. More »
A new study uses a spatial model of local economies to calculate the incidence of corporate income tax on firms, workers, and landowners. More »
A new study explains the effects on the labor supply created by the Affordable Care Act. The ACA creates a penalty on employers that incentivizes a reduction in full-time hiring, as well as creating an implicit tax on full-time employees that encourages them t... More »
After being randomly assigned to a performance-based incentive structure, tax officials in Pakistan had significantly higher levels of revenue collection. This result suggests a potential solution to the widespread corruption and low collection rates of tax au... More »
A decline in the corporate tax rate enforced through state policy is found by a new study to be immaterial to investment decisions for businesses and therefore a non-factor for spurring economic growth within a state. More »