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	Provedor de dados AgEcon (4) Autor Williamson, James M. (2) Bogan, Vicki (1) Brady, Michael P. (1) Durst, Ron L. (1) Hyll, Walter (1) Pender, John L. (1) Stark, Oded (1) Wang, Yong (1) Mais... Palavra-chave H24 (4) Public Economics (2) 529 College Savings Plan (1) Agricultural Land (1) Capital Gains Tax (1) Combined with difference-in-difference (DD) estimation (1) D11 (1) Financial Economics (1) G10 (1) G11 (1) H2 (1) H25 (1) H30 (1) Human capital formation (1) I22 (1) Interpersonal comparisons (1) J24 (1) Labor and Human Capital (1) Land Economics/Use (1) Like-Kind Exchange (1) Mais... Tipo do documento Conference Paper or Presentation (2) Working or Discussion Paper (2) Ano 2011 (2) 2009 (1) 2008 (1) País United States (4) Idioma Inglês (4)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 4 Primeira ... 1 ... Última The Effect of the Housing Boom on Farm Land Values via Tax-Deferred Exchanges AgEcon Williamson, James M.; Brady, Michael P.; Durst, Ron L.. This project examines Section 1031 of the Internal Revenue Code and agriculture land exchanges. Stakeholders in rural communities and agriculture are particularly interested in Section 1031 because the recent growth in transaction values of farmland may have, in part, been stimulated by Section 1031 land exchanges. Further, although many have speculated that such exchanges are widely used, little empirical research exists about the provision. We examine the theory of exchanges and develop a theoretical premium value for exchanges. We also present the first evidence of like-kind exchanges involving farmland using Federal tax data. Tipo: Conference Paper or Presentation Palavras-chave: Like-Kind Exchange; Capital Gains Tax; Agricultural Land; Land Economics/Use; Public Economics; Q15; H24. Ano: 2009 URL: http://purl.umn.edu/49299 Are Higher 529 College Savings Plan Fees Linked to Greater State Tax Incentives? AgEcon Bogan, Vicki. Despite the fact that 529 College Savings Plans have existed for over a decade, there has been limited scholarly attention on investment questions related to this savings vehicle. In some of the first academic literature on this topic, Alexander and Luna (Supplement 2005) identified a surprising relationship between 529 College Savings Plan participation and plan fees. They found a positive relationship between participation rates and fees. While they link this counterintuitive result to plan marketing efforts by brokers, I propose an alternative view. In my data which covers a five year time span, I find no significant relationship between participation rates and fees. However, when investigating the tax incidence with respect to 529 plans, I find a... Tipo: Working or Discussion Paper Palavras-chave: 529 College Savings Plan; State tax rate; Financial Economics; G10; G11; H24; I22. Ano: 2008 URL: http://purl.umn.edu/51127 Disaster Relief through the Tax Code: Hurricane Katrina and the Gulf Opportunity Zone AgEcon Williamson, James M.; Pender, John L.. Tipo: Conference Paper or Presentation Palavras-chave: This project investigates the impact of geo-graphically targeted Federal tax relief enacted in the wake of Hurricane Katrina in 2005. To facilitate administration of relief efforts and define eligibility for the temporary tax law changes; The Gulf Opportunity Zone (GO Zone) was created. We estimate the initial impacts of these tax incentives using propensity score matching (PSM) and Mahalanobis metric matching (MM) methods; Combined with difference-in-difference (DD) estimation; To limit the confounding influences of observable and fixed unobservable differences between counties affected by these incentives and similarly storm-damaged counties in the region that were not included in the GO Zone. Results show that per capita personal income and net earnings increased more rapidly in GO Zone counties that experienced minimal storm damage than in similar non-GO Zone counties in the GO Zone States and neighboring States.; Public Economics; H2; H24; H25. Ano: 2011 URL: http://purl.umn.edu/103578 Endogenous Selection of Comparison Groups, Human Capital Formation, and Tax Policy AgEcon Stark, Oded; Hyll, Walter; Wang, Yong. This paper considers a setting in which the acquisition of human capital entails a change of location in social space that causes individuals to revise their comparison groups. Skill levels are viewed as occupational groups, and moving up the skill ladder by acquiring additional human capital, which in itself is rewarding, leads to a shift in the individual’s inclination to compare himself with a different, and on average better-paid, comparison group, which in itself is penalizing. The paper sheds new light on the dynamics of human capital formation, and suggests novel policy interventions to encourage human capital formation in the aggregate and, at the same time, reduce inter-group income inequality. Tipo: Working or Discussion Paper Palavras-chave: Human capital formation; Skill levels as occupational groups; Interpersonal comparisons; Relative deprivation; Tax policy; Subsidization; Labor and Human Capital; D11; H24; H30; J24. Ano: 2011 URL: http://purl.umn.edu/99415 Registros recuperados: 4 Primeira ... 1 ... Última

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