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Empirical essays on the causes and c...

Gravelle, Jennifer Colleen.

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Empirical essays on the causes and consequences of tax policy: A look at families, labor, and property.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Empirical essays on the causes and consequences of tax policy: A look at families, labor, and property./
Author:	Gravelle, Jennifer Colleen.
Description:	92 p.
Notes:	Adviser: Harry S. Watson.
Contained By:	Dissertation Abstracts International68-12A.
Subject:	Economics, Finance. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3295052
ISBN:	9780549385196

Empirical essays on the causes and consequences of tax policy: A look at families, labor, and property.
Gravelle, Jennifer Colleen.

Empirical essays on the causes and consequences of tax policy: A look at families, labor, and property. - 92 p.

Adviser: Harry S. Watson.

Thesis (Ph.D.)--The George Washington University, 2008.

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 "new view" 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.

ISBN: 9780549385196Subjects--Topical Terms:

626650
Economics, Finance.

Empirical essays on the causes and consequences of tax policy: A look at families, labor, and property.
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020 $a 9780549385196
035 $a (UMI)AAI3295052
035 $a AAI3295052
040 $a UMI $c UMI
100 1 $a Gravelle, Jennifer Colleen. $3 1266111
245 1 0 $a Empirical essays on the causes and consequences of tax policy: A look at families, labor, and property.
300 $a 92 p.
500 $a Adviser: Harry S. Watson.
500 $a Source: Dissertation Abstracts International, Volume: 68-12, Section: A, page: 5158.
502 $a Thesis (Ph.D.)--The George Washington University, 2008.
520 $a 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 "new view" 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.
590 $a School code: 0075.
650 4 $a Economics, Finance. $3 626650
650 4 $a Economics, Labor. $3 1019135
690 $a 0508
690 $a 0510
710 2 $a The George Washington University. $3 1017405
773 0 $t Dissertation Abstracts International $g 68-12A.
790 $a 0075
790 1 0 $a Watson, Harry S., $e advisor
791 $a Ph.D.
792 $a 2008
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3295052