Empirical Essays on the Causes and Consequences of Tax Policy: A Look at Families, Labor, and Property

Empirical Essays on the Causes and Consequences of Tax Policy: A Look at Families, Labor, and Property

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This dissertation considers three aspects of tax policy. An essay on horizontal equity examines equivalency indexes to measure ability to pay across different family sizes. The fairness objectives revealed by the tax code are consistent with the ability to pay principle at lower income levels and a benefit principle at higher income levels. Demand for expenditures cannot be relied on as a method for determining the cost of additional members, as it confounds the needs of additional members with the changing preferences across families for jointly consumed goods. The second essay finds, using the change in the 2001 marginal tax rate changes, no evidence for any labor response of lower income married women, possibly because of declining labor supply response or a failure to be cognizant of marginal tax rates. In the third essay, under the qnew viewq of property taxation, the progressive nature of the property tax is increased by excise tax effects arising from differential property tax rates across rich and poor states. Factors contributing to the differences in property tax rates across states are the share of school age children, income, and the share of elderly.At the same income level, how should a large familya#39;s tax compare to that of a smaller family or an individual? Crucial to appropriately accounting for differences in the ability of families to pay tax based on their composition or to evaluating howanbsp;...


Title:Empirical Essays on the Causes and Consequences of Tax Policy: A Look at Families, Labor, and Property
Author: Jennifer Colleen Gravelle
Publisher:ProQuest - 2008
ISBN-13:

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