The collection covers a wide range of subjects such as history, language and literature, philosophy, political science, religious studies, sociology and … If you come across an article, journal or book online that Birkbeck Library doesn't subscribe to, you can go and access it from another library or order it via the interlibrary loan service. An individual whose income derives entirely from capital prefers the tax rate that maximizes the economy's growth rate. We subscribe to the Arts and Sciences I, II, III, and VII and Ecology & Botany I collections. Legal Stud. unique tax "experiment" in U.S. history, the undistributed profits tax (or surtax on undistributed profits) of 1936-37.2 This tax was a surtax on corporate retentions over and above normal corporate taxes. Because the maximum marginal tax rate was 27%, most firms had large incentives to change their payout policies. The University of Chicago Press is collaborating with JSTOR to digitize, preserve and extend access to The Journal of Political Economy. Divid-ing the total tax and lost benefits $5.736 by $10.765 yields a marginal tax rate of 53.3 percent. After subtracting $1.50 for federal income tax, $.60 for state income tax, $.765 for the employee's share of OASDHI, and $2.106 in lost EITC payments, the taxpayer has a net of tax and benefits hourly wage of $5.029. 2. Although often associated with states of the former Confederate States of America, poll taxes were also in place in some northern and western states, including California, Connecticut, Maine, Massachusetts, Minnesota, New Hampshire, Ohio, Pennsylvania, Vermont and Wisconsin. The journals are divided into individual subject departments. In 1765, as a diplomat in London for the colonies, Benjamin Franklin proposed a land bank system for all the North American colonies as an alternative to the Stamp Act, which imposed a direct tax on colonists to pay for British troops stationed on American soil. Source: Journal of Political Economy, Vol. Your story matters Citation Louis Kaplow and Steven Shavell, Why the Legal System Is Less Efficient than the Income Tax in Redistributing Income, 23(2) J. We use information technology and tools to increase productivity and facilitate new forms Access - Staff and Students Select Log On; find my Institution: University of Central Lancashire. 474-518 ... JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of ... used the confiscated National Estates to administer a tax-backed Das National Tax Journal (NTJ) ist eine wissenschaftliche Zeitschrift zu volkswirtschaftlichen Themen, die von der US-amerikanischen National Tax Association (NTA) herausgegeben wird. This comparison has important implications for ... partially funded by National Science Foundation Grant #7924828. 905-926. 3 (Aug., 1992), pp. Sydney Savion is the 2020 CLO of the Year Elizabeth Loutfi-Throughout her career, including 20 years in the U.S. Air Force and various roles in corporate L&D, Sydney Savion, CLO of Air New Zealand, has learned the value of clear communication, kindness, empathy and creating a culture of belonging. Characterizing and explaining the observed patterns of tax … 82, No. (Sep. - Oct., 1974), pp. 121, No. 667 (1994). 3 (Jun., 1995), pp. Used in more than 11,000 schools, universities, and institutions around the world, the collections in JSTOR include peer-reviewed scholarly journals, respected literary journals, academic monographs, research reports, and primary sources from libraries’ special collections and archives. The Archive is supported by libraries, scholarly societies, publishers, In view of all the concern today over some banks being too big for regulatory comfort, it is instructive to look back at the circumstances that gave rise to the decision that bank size per se could be a key factor in treating big banks that encounter financial difficulties differently from smaller banks. Oded Galor; Publishing model Hybrid (Transformative Journal). Working against this For more information about JSTOR, please contact [email protected] You can access materials online via our wide range of databases and digital resources, which are listed alphabetically below. 1, 1965 - Present (via Aggregators) The Journal is published quarterly by the National Tax Association. ... policies that in effect tax or subsidize children, such as the explicit tax on large families in China. He envisioned this system working similarly to the one his pamphlet had inspired so many years earlier in Pennsylvania. If it is argued that this case is typical of public goods, then, once the level is somehow set, the volun- ... and Economic Theory," Journal of Political Econo- … Journal of Economic Literature Vol. JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. Academy of Management Journal JSTOR Arts & Sciences IV 6 1 Academy of Management Perpectives 2006 Accounting Review JSTOR Arts & Sciences IX ... National Conference Under the Auspices of the National Tax Association: Addresses and Proceedings Strategic Management Journal Academy of Management Executive (1987-1989) Households can finance IRA contributions from three sources: transfers from Latest. 5. Journal information Editor-in-Chief. Annual Reviews publications earn the highest Impact Factors according to the ISI® Journal Citation Reports (JCR®). The University of Chicago Press is collaborating with JSTOR to digitize, preserve and extend access to The Journal of Political Economy. These policies must, therefore, raise the level of personal saving by more than the lost tax revenue to raise national saving. JSTOR is a full text collection of journals. the Income Tax in Redistributing Income The Harvard community has made this article openly available. As we see increasing power given to international organizations resulting in loss of national sovereignty raises the question- how these organizations make decisions, whose interests they serve. 6 (December 2013), pp. We are grateful to Giuseppe Iarossi for excellent research assistance. It encourages and disseminates research in government finance by all interested persons. Please share how this access benefits you. For more information about JSTOR, please contact [email protected] OASDHI payroll tax. Divid- ing the total tax and lost benefits $5.736 by $10.765 yields a marginal tax rate of 53.3 percent. The annual tax benefit of interest deductions is the product of Tc and the dollar amount of interest, rdD, where rd is the interest rate on debt, D. To capitalize the benefit from current and The Journal of Political Economy, Vol. 818-860 Tax Compliance JAMES ANDREONI BRIAN ERARD and JONATHAN FEINSTEIN' 1. After subtracting $1.50 for federal income tax, $.60 for state income tax, $.765 for the employee's share of OASDHI, and $2.106 in lost EITC payments, the taxpayer has a net of tax and benefits hourly wage of $5.029. Journal of Accounting Research (JSTOR), 1963 - (5 year Embargo) ... National Tax Journal, Vol. expected bankruptcy costs is compared with the present value of expected tax benefits from interest payments on leverage. JSTOR is a not-for-profit organization founded in 1995 to build trusted digital archives for scholarship. We work with the ... College, Harvard University, two NBER conferences, the National Tax Associa- tion, and the World Bank for useful comments. Introduction The problem of tax compliance is as old as taxes themselves. Ohio State University Press is collaborating with JSTOR to digitize, preserve and extend access to Journal … Their aim is to hold the complete history of various titles, except for the most recent 3-5 years of content. Anyone else would prefer a higher tax… JCU Library subscribes to different archive collections, for students of the sciences and humanities. 185-201 ... National Science Foundation award SES-90-10748. The modern adjustment to … OASDHI payroll tax. 5, No. Since the tax on capital affects accumulation and growth, this difference also carries over to individuals' preferences over the ideal growth rate. The big keep getting bigger: a brief history of too-big-to-fail. taxation. 1904 The Journal of Finance captures both state and federal taxes.) A poll tax is a tax of a fixed sum on every liable individual. The JSTOR Early Journal Content is a selection of journal materials published prior to 1923 in the United States and prior to 1870 elsewhere. 1160-1204 ... JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of ... sive labor tax serves the purpose of aligning the cost to the firm of at- XXXVI (June 1998) pp. For more information about JSTOR, please contact [email protected] JSTOR is a not-for-profit organization dedicated to helping the scholarly community discover, use, and build upon a wide range of intellectual content in a trusted digital archive. Access is DRM-free with no restrictions or limits on chapter PDF downloads and printing. One of the most well known archival databases is JSTOR. Use your full email and password for … Effects of Austerity: Expenditure- and Tax-Based Approaches by Alberto Alesina, Carlo Favero and Francesco Giavazzi. The most current years are not accessible via JSTOR; the journals are recorded from their first year up to a so-called moving wall (depending on the title, 2-5 years before the current year). The JSTOR Archive is a trusted digital repository providing for long-term preservation and access to leading academic journals and scholarly literature from around the world. large portion of our national income allocated in a "non-optimal" way when ... should pay the same amount of benefits tax. Source: Journal of Political Economy, Vol. Learn about publishing Open Access with us Journal metrics 4.615 (2019) Impact factor 7.500 (2019) Five year impact factor 54 days Submission to first decision 420 days Submission to acceptance 95,314 (2019) Downloads Ebooks are cross-searchable with journal articles on the JSTOR platform. Source: Journal of Population Economics, Vol. create tax-favoured savings accounts are expensive in terms of lost tax revenue and, consequently, in terms of government saving. 103, No. Jstor is a selection of Journal materials published prior to 1923 in the United and... 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