var table = new Array ( %0 Journal Article %T McCaIn PLan aCCELEratEs LOss In EMPLOYEr-sPOnsOrEd HEaLtH InsuranCE %A EMPLOYEr-sPOnsOrEd, LOI A report at a modest level of scholarship from a DC lobby. The tax wedge between wages paid and health insurance bought will discourage employer provided health insurance under the McCain plan for taxing employer premiums. Uses TAXSIM to calculate the tax wedge. Possibly based on CPS data, seems to use state and federal rates from internet taxsim. " %0 Journal Article %T Macroeconomic Effects of Progressive Taxation %A Rhee, T %This is the job market paper of a Stanford Pd.D. candidate. He shows that changes in progressivity forecast (cause?) changes in growth at the state level in US data. " %0 Journal Article % %T State-level Economic Impacts of a National Climate Change Policy %A Ross, MT %A Murray, BC %A Beach, RH %A Depro, BM %J Prepared by the Research Triangle Institute International (RTI) for the Pew Center on Global Climate Change, Forthcoming %D 2008
This is a CGE model of the economic growth consequences of responses to climate change, and says it uses taxsim to calculate state level labor-leisure decisions. But I wonder if taxsim is much help in this exercise. %0 Journal Article % %T Earnings Functions and Rates of Return %A Heckman, JJ %A Lochner, LJ %A Todd, PE %J Journal of Human Capital %V 2 %N 1 %P 1-31 %D 2008 %I UChicago Press
This was also NBER w13780. Mincer equations to calculate internal rates of return to schooling after taxes. CPS data 1996-2004 and Census 1960-2000.
%0 Journal Article % %T Economic Change and the Structure of Opportunity for Less-Skilled Workers %A Blank, RM This is a brookings wp but intended for an Institute for Research on Poverty volume. A graph of pre and post tax wages for single mother households is presented (from CPS 1979-2007 data), but wage rates are not part of the regressions presented.
%0 Journal Article % %A Hungerford, TL A CRS report. Data is from the PSID, taxsim is used to provide after tax incomes for the mobility statistics.
%0 Journal Article % %A Belley, P %A Lochner, L After tax wages and incomes are used in the calculation of the foregone earnings from attending school. Data are from the NLSY.
%0 Journal Article % %T Non-linear Engel Curves and The Incidence of Environmental Taxes %A Gahvari, F %A Tsang, H This is a U of Illinois wp. They estimate AIDS and QUAIDS systems of demand equations using CEX data (1996-1999), with taxsim providing after tax wage rates and prices.
%0 Thesis % %T Essays on Taxation and Space %A Ross, JM %D 2008 %I West Virginia University Ph.D. dissertation. The effect of differences in state income taxes on wages paid, also on tenure choice. Data from MLB free-agents.
%0 Journal Article % %T Mixing Wheat with the Chaff: Dividend Signaling, Pecking Order, and Style Investing %A Manconi, A An INSEAD wp. Uses 1980-2006 tax rates on dividends and capital gains to study tax clientels.
%0 Journal Article % %T The Effect of Managed and Traditional Care Insurance Plans on Horizontal Inequity in Access to Health Care in the United States %A Puffer, F %A Seidler, EP Federal tax liabilitites were used to get after tax incomes in a study of inequality.
0 Journal Article % %T The Choice of the Personal Income Tax Base %A Gordon, RH %A Kopczuk, W This is a Columbia working paper. It developes a new and personal income tax base that trys to capture ability better than income alone and uses taxsim to calculate federal taxes under actual law. PSID data from 1968 to 2001.
%0 Journal Article % %T Changes in the Consumption, Income, and Well-Being of Single Mother Headed Families %A Meyer, BD %A Sullivan, JX Forthcoming in AER. Data from CEX, AHS. Here is a quote: Comparisons of reported taxes in the CE Survey and taxes calculated using TAXSIM indicate that taxes and credits are significantly under-reported in the CE Survey. This has a substantial effect on estimates of changes in after-tax income over time, but only for the bottom three deciles of the income distribution. For example, between 1993-1995 and 1997- 2000 average income in the bottom income decile falls by 16.3 percent (Table 1), but if respondent reported taxes are used, the drop is closer to 30 percent.
%0 Journal Article % %T Evidence on the Insurance Effect of Marginal Income Taxes %A GRANT, C %A KOULOVATIANOS, C %A MICHAELIDES, A %A PADULA, M CEPR disscussion paper. Progressive taxes absorb idiosyncratic income risk. I haven't seen the paper, but from the abstract and references it would appear that TAXSIM may have been crucial, as they are using state level marginal income tax rates on micro-data to make quantitative estimates. Abstract: Marginal income taxes may have an insurance effect by decreasing the effective fluctuations of after-tax individual income. We show that taxes are negatively correlated with the consumption dispersion of the within-state distribution of non-durable consumption and that this correlation is robust.
%0 Conference Proceedings %T On the Relative Distortions of State Sales, Corporate Income, and Personal Income Taxes %A Bruce, D %A Deskins, J %A Fox, W %J National Tax Association Annual Conference on Taxation %D 2006 Apparently the results from taxsim didn't make it into the published paper, but the working paper version (which I can no longer locate) seemed to have used taxsim to study changes in state tax bases caused by changes in state personal income tax rates and levels.
%0 Journal Article % %T Aligning the Medical Expenditure Panel Survey to Aggregate US Benchmarks %A Selden, TM %A Sing, M %J MEPS Working Paper Actually an AHCRQ working paper using Taxsim (federal and state for year 2002) on the MEPS to calculate tax subsidies for health insurance and to:
%0 Journal Article % %T The Effect of Taxation on Labor Supply: Results from a Quasi-Experiment %A Dokko, J %J Unpublished University of Michigan thesis %D 2005 A regression discontinuity study of the effect of dependents aging out of being an exemption on work effort, using the SIPP 1990-2001
%0 Journal Article % %T The effects of child care costs and taxes on the employment of single mothers: Evidence from a SIPP-CPS matching procedure %A Herbst, C %J Unpublished Doctoral Dissertation. College Park, MD: University of Maryland School of Public Policy %D 2006 Taxsim used for EITC price effect on labor supply using CPS 1990-2004.
%0 Journal Article % %T Variation in marginal tax rates around retirement and the return to saving in tax-favored accounts %A Bishop, TB %I Massachusetts Institute of Technology TAXSIM used to calculate changes in tax rates as taxpayers age in the HRS (1992-2004),as a predictor of savings behavior in tax-favored accounts.
%0 Journal Article % %T Income taxes and the destination of movers to multistate MSAs %A Coomes, PA %A Hoyt, WH %J Journal of Urban Economics %V 63 %N 3 %P 920-937 %D 2008 %I Elsevier I haven't seen the paper, but here is the beginning of the abstract: We examine how differences in state income tax rates, as well as other state and local taxes and public service expenditures, influence the choice of state of residence for households (federal tax filers) moving into multistate metropolitan areas (MSAs) using data from the IRS on the migration of taxpayers. MSAs that are on borders provide a spatial discontinuity—discrete differences in state tax rates within a single labor market.
%0 Journal Article % %T Evaluation of four tax reforms in the United States: Labor supply and welfare effects for single mothers %A Eissa, N %A Kleven, HJ %A Kreiner, CT %J Journal of Public Economics %V 92 %N 3-4 %P 795-816 %D 2008 %I Elsevier This was NBER WP 10935, so I linked to that. CPS 1986-2001 data is used in a model of labor supply and taxes.
%0 Journal Article % %T Do Tax Rate Cuts Encourage Entrepreneurial Entry? %A Gurley-Calvez, T %A Bruce, D This is a West Virginia University /University of Tennessee working paper. Using the 1979-1990 IRS panel, effect of tax rates on wage and non-wage income on entrepreneurial entry.
%0 Journal Article %T On Estimating Marginal Tax Rates and Tax Progressivities for US States %A Reed, WR %A Rogers, CL %A Skidmore, M University of Cnterbury working paper showing overall progressivities of state tax systems 1977-2004. Needs taxsim for income tax results.
%0 Journal Article % %T Tax Expenditure Estimation and Reporting: A Critical Review %A Altshuler, R %A Dietz, RD %J NBER Working Paper %D 2008 Uses taxsim to illustrate some of the problems with current methodology for estimating tax expenditures.
%0 Journal Article % %T Tax Expenditures for Owner-Occupied Housing: Deductions for Property Taxes and Mortgage Interest and the Exclusion of Imputed Rental Income %A Poterba, J %A Sinai, T %J American Economic Review %V 98 %N 2 %P 84-89 %D 2008 %I American Economic Association Publications This was NBER working paper 14253, so I have used that link. Using the 2004 SCF to calculate federal tax subsidies to housing.
%0 Journal Article % %T Assessing the Federal Deduction for State and Local Tax Payments %A METCALF, GE %J NBER Working Paper %D 2008 Uses IRS samples 1976-2006 with taxsim federal and state tax calculators.
%0 Journal Article
%T The Incidence of the Earned Income Tax Credit
%A Adireksombat, K
http://poseidon01.ssrn.com/delivery.php?ID=125017092064001022104005021085122112041074054049036036007017116101098115006075097124124027025103026004058020101067009004114081104038028011067085065025080074066097123088041042081025080001081001025087117003&EXT=pdf
This is a Nanyang University (Singapore) working paper, but appears
to report work done while the author was a graduate student at the
University of Michigan. Effect of the 1993 EITC expansions on earnings of unmarried women. Uses
CPS data from 1992 to 2001. Detailed treatment of econometric issues.
%0 Journal Article
%T Portfolio Substitution and the Revenue Cost of Exempting State and Local Government Interest Payments from Federal Income Tax
%A Poterba, JM
%A Verdugo, AR
%A Finance, PP
%J NBER Working Paper
%D 2008
http://www.nber.org/papers/w14439
2004 SCF for data, taxsim for tax expenditure calculations.
%0 Journal Article
%T Financial Burden Of Health Care, 2001–2004
%A Banthin, JS
%A Cunningham, P
%A Bernard, DM
%J Health Affairs
%V 27
%N 1
%P 188-195
%D 2008
%I Health Affairs
http://content.healthaffairs.org/cgi/content/abstract/27/1/188
I couldn't view this paper, but probably they use taxsim to calculate
after personal deductions cost of health care.
%0 Journal Article
%T Who Cares About Mortgage Interest Deductibility?
%A Gervais, M
%A Pandey, M
%J Canadian Public Policy
%V 34
%N 1
%P 1-23
%D 2008
%I UT Press
http://utpjournals.metapress.com/content/23m7146835302777/
I couldn't view this paper, but from the abstract it seems that
the authors simulate the asset reshuffling that they expect to
take place if mortgage deductibility were withdrawn. Data are from the SCF.
%0 Journal Article
%T Estimating the impact of gubernatorial partisanship on policy settings and economic outcomes: A regression discontinuity approach
%A Leigh, A
%J European Journal of Political Economy
%V 24
%N 1
%P 256-268
%D 2008
%I Elsevier
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6V97-4P2YWG3-2&_user=10&_rdoc=1&_fmt=&_orig=search&_sort=d&view=c&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=b92945c655a622ad68147d1f5abdaf81
I couldn't view this but it seems to be about the effect of gubernatorial party on a wide range of outcomes,
including the structure of state income taxes. This could have been done
from the tables of state tax rates by year on the taxsim website.
%0 Journal Article
%T The Consumption Response to Predictable Changes in Discretionary Income: Evidence from the Repayment of Vehicle Loans
%A Stephens Jr, M
%J The Review of Economics and Statistics
%V 90
%N 2
%P 241-252
%D 2008
%I MIT Press
http://www.mitpressjournals.org/doi/abs/10.1162/rest.90.2.241
This was NBER working paper w9976. Taxsim is used to get after-tax
incomes. The predictable change in income is not about withholding
or taxes, but the repayment of an auto loan. Data are the CEX.
%0 Journal Article
%T A Contribution to the Theory of Income Inequality
%A DOVIAK, E
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1131703
A CUNY working paper. A follow on to Feldstein and Vailliant, with consideration of
capital income taxation. CPS data from 1995 and the taxsim
web page with state tax rates for a fixed distribution of income
across states.
%0 Journal Article
%T Labor supply, deadweight loss and tax reform act of 1986: A nonparametric evaluation using panel data
%A Kumar, A
%J Journal of Public Economics
%V 92
%N 1-2
%P 236-253
%D 2008
%I Elsevier
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6V76-4NJ2089-2&_user=10&_rdoc=1&_fmt=&_orig=search&_sort=d&view=c&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=f82e73fffcf5b2a69d2017d2f4a2aac1
I couldn't view this item, but it appears to be a taxes and labor supply
model. Data from the PSID, taxsim presumably calculates tax wedges.
%0 Journal Article
%T Taxes, Health Insurance and Women's Self-Employment
%A VELAMURI, MR
http://poseidon01.ssrn.com/delivery.php?ID=024094113006079084064094081085006102099074018037042059108093075004025005107090103074121060123119021098114121082007095081110112027080071064004077004090112005086110059087060119019009090114123115093026118&EXT=pdf
A working paper from Victoria University of Wellington, seems to be
a thesis chapter from the University of Texas. Data are from the CPS for 1984-1991.
The author examines whether
the availability of health coverage through the spouse's health plan
in
uences a married woman's decision to become self-employed. The Tax
Reform Act of 1986 (TRA86) introduced a tax subsidy for the
self-employed to purchase their own health insurance.
%0 Journal Article
%T Housing capital-gains taxation and homeowner mobility: Evidence from the Taxpayer Relief Act of 1997
%A Cunningham, CR
%A Engelhardt, GV
%J Journal of Urban Economics
%V 63
%N 3
%P 803-815
%D 2008
%I Elsevier
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6WMG-4PDSBJ4-4&_user=10&_rdoc=1&_fmt=&_orig=search&_sort=d&view=c&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=dee51a7889afac8c6f4cc89e9f4523f8
I couldn't view this article, but it used CPS data for 1996 and 1998 and compared
taxpayers just above and below the age limit for capital gains on owner
occupied housing. Presumably taxsim provided the tax rates.
%0 Journal Article
%T Mental Accounting Effects of Income Tax Shifting
%A FELDMAN, NE
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1140990
%0 Generic
%T Tax Withholding and Taxpayer Behavior: Evidence from a 1992 Presidential Executive Order
%A Feldman, NE
%I University of Michigan
http://econ.hevra.haifa.ac.il/~mbengad/seminars/Feldman.pdf
Working paper from a University of Michigan Ph.D. thesis. The effect
on IRA savings of the 1992 change in withholding. Uses
1991 and 1992 IRS data and taxsim for marginal tax rates.
%0 Journal Article
%T State Income Tax Preferences for the Elderly
%A CONWAY, KS
%A RORK, JC
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=989660
The evolution of state income
tax preferences for the elderly over the last 25 years. CPS data
for 1977 to 2002.
%0 Journal Article
%T Income Inequality, Income Mobility, and Economic Policy: US Trends in the 1980s and 1990s
%A Hungerford, TL
http://assets.opencrs.com/rpts/RL34434_20080404.pdf
A CRS report. PSID data from 1980 to 1990, taxsim for after-tax incomes.
%0 Journal Article
%T The mortality cost to smokers
%A Viscusi, WK
%A Hersch, J
%J Journal of Health Economics
%V 27
%N 4
%P 943-958
%D 2008
%I Elsevier
http://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6V8K-4RRFN61-1&_user=10&_rdoc=1&_fmt=&_orig=search&_sort=d&view=c&_acct=C000050221&_version=1&_urlVersion=0&_userid=10&md5=7f3e38bd6dc598d3f510df31ea1197e0
No access to this paper, but presumably after-tax incomes are required
to estimate lost incomes.
%0 Journal Article
%T Effects of Taxes on Economic Behavior
%A FELDSTEIN, MS
%J NBER Working Paper
%D 2008
http://www.nber.org/papers/w13745
Taxsim and IRS data for 2004 are used to forecast the effect of a 1
percent change in bracket rates and also an increase in the social
security maximum earnings. Also deadweight loss calculations.
%0 Journal Article
%T A Migration Study of Mother's Work, Welfare Participation, and Child Development
%A Liu, H
%J LABOUR
%V 22
%N 1
%P 23-71
%D 2008
%I Blackwell Synergy
http://www3.interscience.wiley.com/journal/119414505/abstract
I couldn't view this, but it seems to use NLSY data.
%0 Journal Article
%T Tax Changes and Asset Pricing
%A SIALM, C
http://www.nber.org/papers/w11756.pdf
This shows up in 2008 because a revision was posted to SSRN in that year.
This study covers 1917 - 2006, with the taxsim web site providing
marginal tax rates for labor and capital income for 1960 - 2006.
%0 Journal Article
%T Pricing and Welfare in Health Plan Choice
%A BUNDORF, MK
%A LEVIN, J
%A MAHONEY, NA
%J NBER Working Paper
%D 2008
http://www.nber.org/papers/w14153
After tax income and marginal tax rates for
CPS 2004 and 2005 from taxsim are then used as
an imputation to a proprietary dataset.