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	Provedor de dados AgEcon (3) Autor Birk, Angela (2) Michaelis, Jochen (2) Durst, Ron L. (1) Monke, James D. (1) Palavra-chave Public Economics (3) Tax reform (3) E6 (2) Growth (2) H2 (2) J6 (2) O4 (2) Search unemployment (2) Agricultural Finance (1) Agricultural assets (1) Capital gains (1) Estate taxes (1) Family farm (1) Farm income variability (1) Farm taxation (1) Federal income tax (1) Labor and Human Capital (1) Tax policy (1) Mais... Tipo do documento Working or Discussion Paper (2) Report (1) Ano 2004 (1) 2002 (1) 1998 (1) País United States (3) Idioma Inglês (3)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 3 Primeira ... 1 ... Última Employment and Growth Effects of Tax Reforms AgEcon Michaelis, Jochen; Birk, Angela. This paper explores how revenue-neutral tax reforms impact employment and economic growth in a model of endogenous growth and search frictions on the labor market. We analyze how savings and the incentive to create new jobs are affected by tax swaps between wage income taxes, payroll taxes, capital income taxes and taxes levied on capital costs. In our framework, the payroll tax is found to be neutral. If this tax is used to finance a cut in the capital income tax, we will observe an increase in both growth and, via the capitalization effect, employment. Most other tax reforms, however, imply a trade-off between employment and growth. Tipo: Working or Discussion Paper Palavras-chave: Search unemployment; Growth; Tax reform; Public Economics; E6; H2; J6; O4. Ano: 2004 URL: http://purl.umn.edu/26275 Employment and Growth Effects of Tax Reforms in a Growth-Matching Model AgEcon Birk, Angela; Michaelis, Jochen. This paper explores how revenue-neutral tax reforms impact employment and economic growth in models of exogenous and endogenous growth and search frictions on the labor market. We show that (i) a cut in the payroll tax financed by an increase in the wage tax lowers both equilibrium employment and the equilibrium growth rate, that (ii) a higher energy tax combined with a cut in wage taxes boosts employment but has an ambiguous effect on growth, and that (iii) a higher energy tax combined with a cut in payroll taxes enhances employment but mitigates economic growth. Tipo: Working or Discussion Paper Palavras-chave: Search unemployment; Growth; Tax reform; Labor and Human Capital; Public Economics; E6; H2; J6; O4. Ano: 2002 URL: http://purl.umn.edu/26324 The Taxpayer Relief Act of 1997: Provisions for Farmers and Rural Communities AgEcon Monke, James D.; Durst, Ron L.. Under the Taxpayer Relief Act of 1997, most farmers will pay less Federal income tax, and farm families will find it easier to transfer the family farm across generations. The new law--the tax portion of 1997 legislation to balance the Federal budget by 2002--emerges from years of debate on proposals for tax simplification, broad tax reduction, and targeted relief for capital gains and estate taxes. The legislation is expected to generate a net tax reduction of $95 billion over 5 years for all taxpayers. A number of general and targeted tax relief provisions will reduce Federal taxes significantly for farmers and other rural residents, but also will increase the complexity of both Federal income and estate taxes. Farmers are expected to save more than $1.6... Tipo: Report Palavras-chave: Farm taxation; Federal income tax; Family farm; Capital gains; Estate taxes; Tax reform; Tax policy; Agricultural assets; Farm income variability; Agricultural Finance; Public Economics. Ano: 1998 URL: http://purl.umn.edu/33905 Registros recuperados: 3 Primeira ... 1 ... Última

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