Tax Policy Implications of Legislating Accounting Change: The Case Of S&L Goodwill and Tax NOLs

1997 ◽  
Author(s):  
Anthony H. Catanach
Keyword(s):  
Tax Policy ◽  
Policy Implications

scholarly journals Taxation and Migration: Evidence and Policy Implications

2020 ◽  
Vol 34 (2) ◽  
pp. 119-142 ◽  
Author(s):  
Henrik Kleven ◽  
Camille Landais ◽  
Mathilde Muñoz ◽  
Stefanie Stantcheva
Keyword(s):  
Tax Policy ◽  
Policy Design ◽  
Structural Parameters ◽  
Policy Coordination ◽  
Geographic Mobility ◽  
Policy Implications ◽  
Empirical Literature ◽  
Quasi Experimental ◽  
And Migration ◽  
Specific Human Capital

In this article, we review a growing empirical literature on the effects of personal taxation on the geographic mobility of people and discuss its policy implications. We start by laying out the empirical challenges that prevented progress in this area and then discuss how recent work has made use of new data sources and quasi-experimental approaches to credibly estimate migration responses. This body of work has shown that certain segments of the labor market, especially high-income workers and professions with little location-specific human capital, may be quite responsive to taxes in their location decisions. When considering the implications for tax policy design, we distinguish between uncoordinated and coordinated tax policy. We highlight the importance of recognizing that mobility elasticities are not exogenous, structural parameters. They can vary greatly depending on the population being analyzed, the size of the tax jurisdiction, the extent of tax policy coordination, and a range of non-tax policies. While migration responses add to the efficiency costs of redistributing income, we caution against overusing the recent evidence of (sizeable) mobility responses to taxes as an argument for less redistribution in a globalized world.

The Tax Policy Debate: Increasing the Policy Impact of Academic Tax Accounting Research

2015 ◽  
Vol 38 (1) ◽  
pp. 29-37 ◽  
Author(s):  
Roy Clemons ◽  
Terry Shevlin
Keyword(s):  
Tax Policy ◽  
Academic Research ◽  
Policy Issue ◽  
Decision Makers ◽  
Policy Implications ◽  
Policy Impact ◽  
Policy Debate ◽  
Academic Literature ◽  
Accounting Research ◽  
Tax Accounting

ABSTRACT Motivation Academic accounting journals publish research with potential policy implications; however, the published manuscripts are often not considered by policymakers. We argue that the academic research currently being produced by accountants can have an increased policy impact. Objective Our objective is to discuss how the policy impact of the academic research currently being produced can be increased by effectively integrating, presenting, and disseminating information that is useful to policymakers. Contribution to the Academic Literature We offer the following recommendations to increase the policy impact of academic research: (1) integrate a discussion of the debate surrounding the tax policy issue under study into the manuscript; (2) explicitly offer detailed interpretations and implications of the research results; (3) proffer normative statements based on the empirical evidence; (4) provide a synopsis of the manuscript's contribution to the policy debate via a structured abstract; and (5) utilize additional communication channels to increase the visibility of the academic research to those interested in tax policy. Contribution to Decision Makers The recommendations offered in this paper can help to increase the probability that the academic tax accounting research currently being produced is both directly useful and effectively disseminated to those interested in the tax policymaking process.

Book Reviews

2017 ◽  
Vol 55 (4) ◽  
pp. 1624-1626
Keyword(s):  
Low Income ◽  
Tax Policy ◽  
Tax Reform ◽  
Tax Compliance ◽  
College Attendance ◽  
Capital Gains ◽  
Policy Implications ◽  
Economic Research ◽  
Status Report ◽  
The University

Amanda Griffith of Wake Forest University reviews “The Economics of Tax Policy,” by Alan J. Auerbach and Kent Smetters. The Econlit abstract of this book begins: “Eleven papers, prepared for a conference held at the Brookings Institution in December 2015, plus commentary, present nontechnical reviews of insights gained from recent economic research that can inform the policy process and provide an overview of the major areas of tax analysis. Papers discuss tax reform in a changing economy; effects of income-tax changes on economic growth; environmental taxation; tax compliance and enforcement—an overview of new research and its policy implications; economic and distributional effects of tax-expenditure limits; tax benefits for college attendance; tax policy toward low-income families; the economics of corporate- and business-tax reform; US capital gains and estate taxation—a status report and directions for a reform; tax policy and retirement savings; and fundamental tax reform—a comparison of three options. Auerbach is Robert D. Burch Professor of Economics and Law and Director of the Burch Center for Tax Policy and Public Finance at the University of California, Berkeley. Smetters is Boettner Chair Professor with the Wharton School at the University of Pennsylvania.”

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