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Journal articles on the topic 'Income Tax, United States, 1914'

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Published: 28 July 2024

Last updated: 31 July 2025

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1

Saez, Emmanuel, and Gabriel Zucman. "Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data *." Quarterly Journal of Economics 131, no. 2 (2016): 519–78. http://dx.doi.org/10.1093/qje/qjw004.

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Abstract This paper combines income tax returns with macroeconomic household balance sheets to estimate the distribution of wealth in the United States since 1913. We estimate wealth by capitalizing the incomes reported by individual taxpayers, accounting for assets that do not generate taxable income. We successfully test our capitalization method in three micro datasets where we can observe both income and wealth: the Survey of Consumer Finance, linked estate and income tax returns, and foundations’ tax records. We find that wealth concentration was high in the beginning of the twentieth cen

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2

Duquette, Nicolas J. "Founders’ Fortunes and Philanthropy: A History of the U.S. Charitable-Contribution Deduction." Business History Review 93, no. 3 (2019): 553–84. http://dx.doi.org/10.1017/s0007680519000710.

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Since 1917, tax filers in the United States who itemize tax deductions have been able to subtract gifts to eligible charities from their taxable income. The deduction is especially valuable to successful entrepreneurs who donate corporate stock. Such philanthropy was seen as a close substitute for government spending until after the mid-twentieth century. In the 1950s and 1960s, high tax rates catalyzed the formation of large foundations from industrial fortunes and precipitated a national debate about the legitimacy of such giving. The midcentury debate preceded increased oversight of chariti

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3

Allen, Michael Patrick, and John L. Campbell. "State Revenue Extraction from Different Income Groups: Variations in Tax Progressivity in the United States, 1916 to 1986." American Sociological Review 59, no. 2 (1994): 169. http://dx.doi.org/10.2307/2096225.

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4

Rulli, Daniel. "Campaigning In 1928." Teaching History: A Journal of Methods 31, no. 1 (2006): 42–46. http://dx.doi.org/10.33043/th.31.1.42-46.

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While the military and political accomplishments of World War I were clearly limited, the war, nonetheless, established a foundation for unparalleled economic growth in the United States during the 1920s. A significant consumer economy grew as many Americans worked fewer hours, earned higher salaries, invested in the stock market, and bought everything from washing machines to Model T Fords. This culture of consumerism in the 1920s changed the politics of American society and set the tone for American attitudes about economic political issues for decades to come. In the early 1920s, President

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5

Piketty, Thomas, and Emmanuel Saez. "How Progressive is the U.S. Federal Tax System? A Historical and International Perspective." Journal of Economic Perspectives 21, no. 1 (2007): 3–24. http://dx.doi.org/10.1257/jep.21.1.3.

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This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special emphasis on very top income groups. We include individual and corporate income taxes, payroll taxes, and estate and gift taxes. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the 1960s. This dramatic drop in progressivity is due primarily to a drop in corporate taxes and in estate and gift taxes combined with a sharp change in the composition of top incomes away from capital income and toward labor income. The

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Alisyahdi, Didik Farkhan, and Diffaryza Zaki Rahman. "Reregulating Indonesian Stock Buyback: A Lesson From United States." Yuridika 36, no. 3 (2021): 559. http://dx.doi.org/10.20473/ydk.v36i3.26826.

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This article compares the corporate income tax cuts enacted by the Indonesian COVID-19 Relief Law and the US Tax Cuts and Jobs Act. It investigates the correlation between the tax cuts in the Tax Cuts and Jobs Act, economic development, and share repurchases in the US. It seeks to identify appropriate limitations on share repurchases in Indonesia following the enactment of the COVID-19 Relief Law. This research was carried out using the juridical normative method by tracing the literature and laws concerning share repurchase arrangements in Indonesia and the US. The results show that there is

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7

Peterson, Ted, and Zachary Bair. "United States Tax Rates and Economic Growth." SAGE Open 12, no. 3 (2022): 215824402211143. http://dx.doi.org/10.1177/21582440221114324.

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American politicians aim to create economic activity that will expand the economy and provide opportunities for citizens. Today (in 2022), President Joseph Biden presents an ambitious tax plan to grow the economy and provide for more equal opportunities. With Biden’s aim for a tax increase, this research examines the impacts of tax and other economic variables on economic wellbeing. In turn, this research provides a timely update on contributing factors to economic growth. Previous academic research shows the impacts of tax rates and common economic variables related to U.S. economic growth. W

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8

Rhein, Jonathan. "Selected US Tax Developments: Canadian Residents Who Are US Citizens May Be Able To Credit Canadian Taxes Against the US Net Investment Income Tax." Canadian Tax Journal/Revue fiscale canadienne 71, no. 4 (2022): 1171–76. http://dx.doi.org/10.32721/ctj.2023.71.4.ustd.

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The US net investment income tax (NIIT, colloquially referred to as the "Obamacare tax" or "Medicare tax") is a 3.8 percent tax on worldwide investment income of US citizens and residents, and applies to interest, dividends, royalties, and other types of investment income. Although US domestic law does not permit a foreign tax credit to be applied against the NIIT, the US Court of Federal Claims recently held that the US-France tax treaty requires the United States to allow a foreign tax credit against the NIIT. While this case may be helpful for US citizens who are residents of other countrie

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9

Hallerberg, Mark. "Tax Competition in Wilhelmine Germany and Its Implications for the European Union." World Politics 48, no. 3 (1996): 324–57. http://dx.doi.org/10.1353/wp.1996.0010.

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The twenty-five German states from 1871 to 1914 present a useful data set for examining how increasing economic integration affects tax policy. After German unification the national government collapsed six currencies into one and liberalized preexisting restrictions on capital and labor mobility. In contrast, the empire did not directly interfere in the making of state tax policy; while states transferred certain indirect taxes to the central government, they maintained their own autonomous tax and political systems through World War I. This paper examines the extent to which tax competition

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10

Trehan, Bharat, and Carl E. Walsh. "Seigniorage and tax smoothing in the United States 1914–1986." Journal of Monetary Economics 25, no. 1 (1990): 97–112. http://dx.doi.org/10.1016/0304-3932(90)90047-8.

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11

Kalaš, Branimir, Vera Mirović, and Jelena Andrašić. "Estimating the Impact of Taxes on the Economic Growth in the United States." Economic Themes 55, no. 4 (2017): 481–99. http://dx.doi.org/10.1515/ethemes-2017-0027.

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AbstractIn a research paper, the authors provide an empirical approach to taxes and economic growth in the United States in the period 1996-2016. The basic goal is to explore how taxes affect economic growth. The subject of the research is measuring the effects of tax revenue growth and tax form as a personal income tax, corporate income tax and social security contributions on gross domestic product as a proxy for economic growth. Methodology framework includes several tests to clear the potential problem of heteroscedasticity, autocorrelation, multicollinearity and specification of the model

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12

Davies, D. G. "The Attempt to Reform Taxation in the United States." Environment and Planning C: Government and Policy 6, no. 1 (1988): 71–92. http://dx.doi.org/10.1068/c060071.

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In the first section of the paper the causes behind the demand for tax reform in the United States are investigated. They include issues associated with bracket creep, the redistribution of income, low rates of return on saving, sluggish economic growth, capriciousness of the tax system, and problems associated with the averaging of income, the marriage tax penalty, automatic stabilization, and the cost of administration. In the second part of the paper there is an examination of the four most influential tax proposals that culminated in the 1986 tax law. The economic effects of the new levy a

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13

le, Viet, and Kyle Elliott. "The effects of income tax on the unemployment rate in the United States." Ekonomski horizonti 25, no. 2 (2023): 135–48. http://dx.doi.org/10.5937/ekonhor2302135l.

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This study investigates the correlation between state income tax and unemployment rates across the United States. Using panel data in 50 states pertaining to the period from 2006 to 2022 with different regression models, the results suggest that the state corporate and personal income tax rates are positively correlated with the state unemployment rate. Specifically, a 1% decrease in the personal income tax rate may lead to a 0.712% decrease in the state unemployment rate, and a 1% decrease in the corporate income tax rate may cause a drop of 0.328% in the state unemployment rate. In addition,

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14

Samson, William D. "THE NINETEENTH CENTURY INCOME TAX IN THE SOUTH." Accounting Historians Journal 12, no. 1 (1985): 37–52. http://dx.doi.org/10.2308/0148-4184.12.1.37.

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In this paper, an author discovers his heritage: the income taxes which evolved in the South of the United States during the nineteenth century. These taxes are of interest because many tax concepts which are now taken for granted were developed during this time. Of particular interest are the common factors and events which led most southern states and the Confederacy to experiment with an income tax. These experiments influenced the structure of the United States federal and state income taxes in the next century.

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15

Lareau, André. "Canadian Taxpayers Investing in U.S. Real Estate." Revue générale de droit 17, no. 3 (2019): 491–512. http://dx.doi.org/10.7202/1059253ar.

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A fair amount of Canadian taxpayers spend a substantial period of the year in the United States while retaining their Canadian resident status. New income tax rules in the United States related to the notion of residence play an important rule in the planning of the life of a taxpayer. The first part of this paper focuses on the American legislation in order to warn the taxpayers about the potential income tax consequences of spending time in the United States. The second part of this paper analyses the U.S. income tax legislation related to Canadian taxpayers who invest in U.S. real estate. S

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16

Lebedeva, L. F. "US AND OTHERCOUNTRIES APPROACHES TO A GLOBAL MINIMUM TAX RATE." International Trade and Trade Policy 8, no. 1 (2022): 27–35. http://dx.doi.org/10.21686/2410-7395-2022-1-27-35.

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The idea of a global minimum tax rate, pointing at the tax competition between countries, has been discussed a lot during the talks led by the Organization for Economic Cooperation and Development, European Commission, G 20, G 7. The paper focuses mainly on the international tax agenda, comparisons of corporate income tax rates, the approaches to a global minimum tax rate, the United States proposal and how tax policy could be adapted to meet challenges of minimizing global taxation of capital. Despite some common trends, there have been serious differences across countries regarding corporate

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17

Hines, James R. "Taxing Consumption and Other Sins." Journal of Economic Perspectives 21, no. 1 (2007): 49–68. http://dx.doi.org/10.1257/jep.21.1.49.

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Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment in the United States and distorts intertemporal consumption by Americans. While the economic logic of consumption taxation is compelling even for a clo

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18

BOBRIVETS, V.V. "Features of the construction of a Charitable contribution deduction for United States Federal Income Tax purposes: lessons for Ukraine." Market Relations Development in Ukraine №10 (209) 2018 136 (November 29, 2018): 33–42. https://doi.org/10.5281/zenodo.1689907.

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In the article were analyzed the current tax incentives for giving in the United States, the right to use which arises when the payers of individual income tax do socially useful activity – charitable activities. In was outlined the state of the charitable sector development in the country in 2017 based on the annual report «Giving USA–2017». It was disclosed the peculiarities of the design of standard deduction and itemized deductions – forms in which the tax incentive of philanthropy in the country are implemented. It was estimated the correlation between these

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19

Hibbs, Douglas A., and Christopher Dennis. "Income Distribution in the United States." American Political Science Review 82, no. 2 (1988): 467–90. http://dx.doi.org/10.2307/1957396.

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Political action has affected postwar income distribution in the United States mainly through policy-induced variations in macroeconomic activity and government transfer benefits in proportion to total income. We present a small dynamic model of the connections among the partisan balance of power, macroeconomic fluctuations, transfer spending trends, and income distribution outcomes. The model is based on the premise that the parties have different distributional goals, and it is designed to identify how shifts in party control of the presidency and the strength of the parties in Congress have

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20

Warbrick, Colin, Dominic McGoldrick, and Colin Warbrick. "II. Unrecognised States and Liability for Income Tax." International and Comparative Law Quarterly 45, no. 4 (1996): 954–60. http://dx.doi.org/10.1017/s0020589300059807.

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The object of this short note is to draw attention to a decision of the Special Commissioners of Inland Revenue (the Commissioners) which deals with the liability for income tax of officials of an unrecognised State.1 Section 321 of the Income and Corporation Taxes Act 1988 (the Taxes Act) provides exemption from liability for income tax for foreign consuls in the United Kingdom and for “an official agent in the United Kingdom for any foreign state, not being … a Commonwealth citizen”. An “official agent” is a person, other than a consul, “who is employed on the staff of any consulate, officia

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21

Altig, David, Alan J. Auerbach, Laurence J. Kotlikoff, Kent A. Smetters, and Jan Walliser. "Simulating Fundamental Tax Reform in the United States." American Economic Review 91, no. 3 (2001): 574–95. http://dx.doi.org/10.1257/aer.91.3.574.

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This paper uses a new, large-scale, dynamic life-cycle simulation model to compare the welfare and macroeconomic effects of transitions to five fundamental alternatives to the U.S. federal income tax, including a proportional consumption tax and a flat tax. The model incorporates intragenerational heterogeneity and a detailed specification of alternative tax systems. Simulation results project significant long-run increases in output for some reforms. For other reforms, namely those that seek to insulate the poor and initial older generations from adverse welfare changes, long-run output gains

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22

Sprague, Bruce, and Daren Raoux. "International Tax Planning: Taxation of Professional Athletes—Stickhandling Through the Maze." Canadian Tax Journal/Revue fiscale canadienne 72, no. 1 (2024): 183–206. http://dx.doi.org/10.32721/ctj.2024.72.1.itp.

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Recent changes in Canadian tax laws have important implications for many professional athletes relocating to Canada from the United States or other countries. At the federal level, proposed changes to the alternative minimum tax, foreign-income reporting requirements, and a broad range of other taxes have introduced complexity and potential traps for the unwary. At the provincial level, the five provinces with a National Hockey League team have raised their top marginal tax rates over the last 10 years. Because the financial stakes can be high, understanding the tax laws and the tax-planning o

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23

Avi-Yonah, Reuven, and Mohanad Salaimi. "Article: Minimum Taxation in the United States in the Context of GloBE." Intertax 50, Issue 10 (2022): 673–77. http://dx.doi.org/10.54648/taxi2022067.

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The introduction of the minimum tax in Pillar II of the Organization for Economic Cooperation and Development (OECD)/G20/Inclusive Forum(IF) framework was generally seen as a response to the US Tax Cuts and Jobs Act (TCJA) of 2017. The TCJA included both a minimum tax on outbound income (the Global Intangible Low-Taxed Income, or ‘GILTI’) and a minimum tax on inbound income (the Base Erosion Anti-Avoidance Tax, or ‘BEAT’). These were seen as the precursors to the Income Inclusion Rule (IIR) and the Under Tax Payments Rule (UTPR). Thus, unlike Pillar I which was perceived as a device to impose

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24

Olaluwoye, Oladapo Sola. "Impact of Taxation on the Economic Growth of the United State of America (An empirical review of the various type of federal taxes on the gross domestic product) between 2004 - 2023." International Journal of Business and Management Invention 13, no. 8 (2024): 12–20. http://dx.doi.org/10.35629/8028-13081220.

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This study presents an empirical analysis of the impact of taxation on the economic growth of the United States of America between the period of 2004 to 2023. To identify the impact of taxation on the economic growth and their relationship, the author used a multiple regression model where the gross domestic product (a proxy for economic growth) as the dependent variable, while tax revenue from business income, individual income, employment income estate income, gift income and excise income are the independent variables. The result of the regression analysis has shown that individual income t

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Blanchet, Thomas, Lucas Chancel, and Amory Gethin. "Why Is Europe More Equal than the United States?" American Economic Journal: Applied Economics 14, no. 4 (2022): 480–518. http://dx.doi.org/10.1257/app.20200703.

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This article combines all available data to produce pretax and post-tax income inequality series in 26 European countries from 1980 to 2017. Our estimates are consistent with macroeconomic growth and comparable with US distributional national accounts. Inequality grew in nearly all European countries, but much less than in the US. Contrary to a widespread view, we demonstrate that Europe’s lower inequality levels cannot be explained by more equalizing tax and transfer systems. After accounting for indirect taxes and in-kind transfers, the US redistributes a greater share of national income to

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26

Wang, Yinying. "Income tax evasion in the United States and China." Frontiers of Law in China 2, no. 1 (2007): 123–39. http://dx.doi.org/10.1007/s11463-007-0007-z.

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27

Hardy, Bradley L., Elizabeth Krause, and James P. Ziliak. "Income inequality in the United States, 1975–2022." Fiscal Studies 45, no. 2 (2024): 155–71. http://dx.doi.org/10.1111/1475-5890.12368.

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AbstractWe examine trends in household disposable income inequality and potential mechanisms shaping inequality through changes to work, wages, earnings, marriage, and the tax and transfer system in the United States over the nearly five‐decade period from 1975 to 2022. Overall after‐tax and transfer income inequality increased more than 25 per cent since the mid‐1970s, and by as much as 50 per cent when comparing the 90th and 10th percentiles. While there has been substantial upgrading in formal education credentials among both men and women – an inequality‐reducing development – those with f

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САЛЬКИНА, А. Р. "COMPARATIVE CHARACTERISTICS OF TAXATION OF INDIVIDUALS IN RUSSIA AND THE UNITED STATES OF AMERICA." Экономика и предпринимательство, no. 2(151) (May 31, 2023): 145–48. http://dx.doi.org/10.34925/eip.2023.151.2.027.

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НДФЛ – значимый налог большинства государств. При характеристике налоговой системы государства ему всегда уделяется особое внимание. Соединенные штаты Америки – страна с одной из самых процветающих экономик всего мира также славится стабильностью налоговой системы. Для сравнительной характеристики был выбран налог на доходы физических лиц, благодаря которому формируется существенная часть доходов государства. Personal income tax is a significant tax of most states. When describing the tax system of the state, special attention is always paid to it. The United States of America, a country with

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Bazel, Philip, and Jack Mintz. "Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?" Canadian Tax Journal/Revue fiscale canadienne 67, no. 1 (2019): 41–55. http://dx.doi.org/10.32721/ctj.2019.67.1.pf.bazel.

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The authors examine the implications of Canada's response to the 2017 US tax reform. Canada's focus on accelerated tax depreciation will achieve lower marginal effective tax rates on capital for taxpaying companies, well below the US levels achieved with the Tax Cuts and Jobs Act that came into effect on January 1, 2018. By ignoring neutrality, the government offsets some of the potential gains by reducing the tax burden on capital, thereby failing to maximize efficiency gains from a better corporate tax system. Further, Canada's approach fails to respond to competitiveness effects of US refor

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Auten, Gerald, and Geoffrey Gee. "Income Mobility in the United States: New Evidence from Income Tax Data." National Tax Journal 62, no. 2 (2009): 301–28. http://dx.doi.org/10.17310/ntj.2009.2.05.

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31

Duggan, Mark, Audrey Guo, and Andrew C. Johnston. "Would Broadening the UI Tax Base Help Low-Income Workers?" AEA Papers and Proceedings 112 (May 1, 2022): 107–11. http://dx.doi.org/10.1257/pandp.20221074.

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Unemployment insurance (UI) tax bases vary significantly in the United States, from a low of $7,000 annually in California to a high of $52,700 in Washington. Previous research has provided surprisingly little guidance regarding the consequences of this variation for either workers or employers. We use 37 years of data for all 50 states and Washington, DC, to estimate the impact of the UI tax base on part-time work. We find that the low tax base that exists in many states (and the necessarily higher tax rates that accompany them) lowers labor demand for part-time and other low-earning workers.

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32

Gupta, Harshit, Shivansh Garg, and Devang Garg. "Income Inequality in the United States and Europe." Journal of Innovation and Social Science Research 8, no. 8 (2021): 52–60. http://dx.doi.org/10.53469/jissr.2021.08(08).13.

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This paper concentrates on comparing the policies implemented in the United States of America and European Union after the 1960s which led to the inequality tends among the respective populations. Data comparison between the top 1% and bottom 50% households show significant increase in inequality in US whereas Europe has been successful in stabilizing these trends. Various factors such as role of European Union, role of Labour unions, Education, tax, and transfer policies are thoroughly explained with relevant data from various sources.

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Stelzner, Mark. "Income Inequality in the United States in the Late 1860s." Journal of Economic History 75, no. 3 (2015): 889–900. http://dx.doi.org/10.1017/s0022050715001096.

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I utilize data from the Civil War income tax to calculate the income shares of the top 1 and 0.1 percent of the population in the United States in the late 1860s—extending Thomas Piketty and Emmanuel Saez's series back in time. As we will see, income inequality during this period represents a low comparable to the late 1970s.

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Saliakhutdinov, E. Sh. "The United States ‘Exit Tax’: Legal Framework and Its Implications for Human Rights." Outlines of global transformations: politics, economics, law 17, no. 6 (2025): 111–26. https://doi.org/10.31249/kgt/2024.06.07.

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Amid increasing global mobility of taxpayers and their assets, the issue of taxation upon migration between tax jurisdictions has become particularly relevant. This article is dedicated to an analysis of the “exit tax” regime in the United States, where a tax is levied on citizens as they exit the national tax jurisdiction.The article provides an overview of the U.S. taxation system, the evolution of legislation regarding the exit tax regime, and its impact on human rights. The U.S. taxes the worldwide income of its citizens and residents – including income, inheritance, and gift taxes – while

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Papanikolaou, Nikolaos. "Tax Progressivity of Personal Wages and Income Inequality." Journal of Risk and Financial Management 14, no. 2 (2021): 60. http://dx.doi.org/10.3390/jrfm14020060.

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The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal income data. The Kakwani index is used to derive tax progressivity for All, Male, Female, White and African American personal wage income of CPS respondents, respectively. The tax progressivity results show a tax system that is partly progressive and mostly regressive. Due to its regressive nature, the tax system did not display tax progressivity for the entire period under analysis for personal wage income respondents as well as when broken-down by race and gender in the Uni

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Lubetsky, Michael H. "Interest Relief on Income Tax Debts: Canada Versus the United States." Canadian Tax Journal/Revue fiscale canadienne 68, no. 4 (2021): 931–86. http://dx.doi.org/10.32721/ctj.2020.68.4.lubetsky.

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Subsection 220(3.1) of the Income Tax Act authorizes the minister of national revenue to waive or cancel interest on income tax debts. This power is typically exercised in four circumstances: where interest has accumulated owing to circumstances beyond a taxpayer's control; where the interest has accumulated owing to error or delay by the Canada Revenue Agency; where the accumulated interest causes hardship; or in the context of a voluntary disclosure. South of the border, section 6404 of the Internal Revenue Code authorizes the secretary of the Treasury to "abate" interest on tax debts. As a

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Barret, Edward, and Carlo Maria Paolella. "New Income Tax Treaty Between the United States and Italy." Intertax 28, Issue 1 (2000): 3–24. http://dx.doi.org/10.54648/262057.

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Casidy, James, and Rothstein Kass. "Income tax considerations for foreign nationals in the United States." Competitiveness Review: An International Business Journal incorporating Journal of Global Competitiveness 15, no. 2 (2005): 147–50. http://dx.doi.org/10.1108/10595420510818803.

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Steuerle, C. Eugene. "Policy Watch: Tax Credits for Low-Income Workers with Children." Journal of Economic Perspectives 4, no. 3 (1990): 201–12. http://dx.doi.org/10.1257/jep.4.3.201.

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The most important tax credits available to low-income households with children are the earned income tax credit (EITC), the child tax credit, and the child and dependent care tax credit (hereafter, child-care credit). Only the EITC and the child-care credit exist in current law in the United States. This note will discuss some equity and efficiency implications of four commonly stated purposes of these credits within the tax/transfer system: greater progressivity, adjustments for the presence of children, greater choice among goods and services, and greater work incentives for low-income indi

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Chan, Phuong Thinh, and O. Staroverova. "International Experience of Income Taxation of Individuals and Directions of Improvement of the Tax System of the Russian Federation." Scientific Research and Development. Economics of the Firm 13, no. 1 (2024): 54–60. http://dx.doi.org/10.12737/2306-627x-2024-13-1-54-60.

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The article examines the international experience of personal income taxation in developed countries such as the United States of America (USA), the United Kingdom, Japan, China, Australia, Canada, and Germany. The study was conducted using general scientific methods of cognition, including observation, comparison, data collection and analysis, deduction, and induction. The sources of information for the study were regulatory and legislative acts, as well as electronic resources. The main findings include reform of the personal income tax (PIT), aimed at increasing revenues, but not too heavy

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Mazzoni, Gianluca, and Reuven Avi-Yonah. "Stanley Surrey, the 1981 US Model, and the Single Tax Principle." Intertax 49, Issue 8/9 (2021): 729–39. http://dx.doi.org/10.54648/taxi2021072.

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2021 marks the fortieth anniversary of the 1981 US Model Tax Treaty as well as the fifth anniversary of the 2016 US Model Tax Treaty. The first author has repeatedly argued that the 1981 Model gave life to the single tax principle (‘STP’). The 2016 Model updates effectively implemented the principle that cross-border income should be taxed once – that is not more and but also not less than once. For example, the 2016 Model does not reduce withholding taxes on payments of highly mobile income that are made to related persons that enjoy low or no taxation with respect to that income under a pref

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Miller, Michael J. "Selected US Tax Developments: Examining the US Income Tax Rules Applicable to US Expatriates." Canadian Tax Journal/Revue fiscale canadienne 73, no. 2 (2025): 399–410. https://doi.org/10.32721/ctj.2025.73.2.ustd.

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US citizens and resident aliens are subject to income taxation on worldwide income, as well as gift and estate taxation on worldwide assets. Avoiding those rules by becoming a non-resident alien can yield substantial US tax benefits. In order to minimize the US tax benefits of expatriating, a variety of special rules apply to certain individuals who relinquish their US citizenship or cease to be "long-term residents" of the United States. This article discusses the special income tax rules applicable to "covered expatriates."

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Bratko, Tatiana Dmitrievna. "Illegal income as an object of taxation in law of the Russian Federation and the United States." Налоги и налогообложение, no. 3 (March 2021): 39–50. http://dx.doi.org/10.7256/2454-065x.2021.3.35831.

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One of the perpetual problems within the Russian and U.S. tax law is the establishment of criteria for taxability of income, under what conditions the income of a taxpayer should be taxable. The fact &nbsp;&nbsp;the legislation nor the rulings of supreme courts contain a clear answer to this question, leads to the emergence of legal uncertainty on the tax consequences of receiving illegal income. The goal of this research lies in examination of problem of taxation of illegal income, including the questions of bringing to tax and criminal liability for tax evasion on illegal income, as

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Jacobs, Donald J. "Victory Tax: A Holistic Income Tax System." Entropy 23, no. 11 (2021): 1492. http://dx.doi.org/10.3390/e23111492.

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How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the following guiding principles: (1) a single tax rate applies to all income types and levels; (2) the tax rate adjusts to satisfy budget projections; (3) government transfer only supplements the income of households with self-generated income below the poverty line; (4) deductions for basic living expenses, itemized investments and capital losses are allowe

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Kroft, Kory, Kavan Kucko, Etienne Lehmann, and Johannes Schmieder. "Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach." American Economic Journal: Economic Policy 12, no. 1 (2020): 254–92. http://dx.doi.org/10.1257/pol.20180033.

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We derive a sufficient statistics tax formula in a model that incorporates unemployment and endogenous wages to study the shape of the optimal income tax. Key sufficient statistics are the macro employment response to taxation, the micro and macro participation response to taxation, and the wage-moderating effect of tax progressivity. We empirically implement the tax formula by estimating the micro and macro elasticities using policy variation from the United States. Our results suggest that the optimal tax more closely resembles a negative income tax than an earned income tax credit relative

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Baack, Bennett D., and Edward John Ray. "Special Interests and the Adoption of the Income Tax in the United States." Journal of Economic History 45, no. 3 (1985): 607–25. http://dx.doi.org/10.1017/s0022050700034525.

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Perhaps no single element involved with the rapid assumption of economic power by the federal government was more important than the passage of the income tax, the means by which the increasing role of government was financed. We explain the political and economic interests that came together to successfully pass the income tax, and we provide extensive empirical evidence regarding the determinants of the passage of the Sixteenth Amendment to the Constitution of the United States.

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Ferey, Antoine, Benjamin B. Lockwood, and Dmitry Taubinsky. "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity." American Economic Review 114, no. 10 (2024): 3206–49. http://dx.doi.org/10.1257/aer.20221053.

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This paper provides empirically implementable sufficient statistics formulas for optimal nonlinear tax systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other sources. We characterize optimal smooth tax systems on income and savings (or other commodities), as well as simpler tax systems. We use familiar elasticity concepts and a novel sufficient statistic for heterogeneity correlated with earnings ability: the difference between across-income variation in savings and the causal effect of income on savings. We apply these form

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Mertens, Karel, and Morten O. Ravn. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States." American Economic Review 103, no. 4 (2013): 1212–47. http://dx.doi.org/10.1257/aer.103.4.1212.

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This paper estimates the dynamic effects of changes in taxes in the United States. We distinguish between changes in personal and corporate income taxes and develop a new narrative account of federal tax liability changes in these two tax components. We develop an estimator which uses narratively identified tax changes as proxies for structural tax shocks and apply it to quarterly post-WWII data. We find that short run output effects of tax shocks are large and that it is important to distinguish between different types of taxes when considering their impact on the labor market and on expendit

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Husted, Bryan W. "Corporate Social Responsibility Practice from 1800–1914: Past Initiatives and Current Debates." Business Ethics Quarterly 25, no. 1 (2015): 125–41. http://dx.doi.org/10.1017/beq.2014.1.

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ABSTRACT:The history of the practice of corporate social responsibility (CSR) has largely been limited to the twentieth century, with a focus on the United States. This paper provides a brief introduction to CSR practice from the nineteenth century through World War I in the United Kingdom, United States, Japan, India, and Germany. The relevance of nineteenth-century CSR to current debates and research regarding the motivations for CSR, the business cases for CSR, stakeholder management, political CSR, industry self-regulation, and income inequality are also discussed.

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Gray, Dahli. "IFRS And US GAAP Convergence Progressing: As Taxpayers Voluntarily Stop Using LIFO." International Business & Economics Research Journal (IBER) 12, no. 4 (2013): 451. http://dx.doi.org/10.19030/iber.v12i4.7743.

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This paper presents the potential benefits of the last in, first out (LIFO) inventory valuation method being eliminated as a requirement in financial statements prepared under United States Generally Accepted Accounting Principles when also used for United Stated federal income tax reporting. Research results show that corporations have been voluntarily switching from LIFO to another method since inflation declined well below double digits. Of the corporations still using LIFO, the potential billions of federal tax revenue is presented that might help keep the United States federal budget from

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