Federal tax reform and the interjurisdictional mobility impulse
The anticipated effect of tax reform proposals on interjurisdictional mobility is examined. It is demonstrated that the elimination of local and state tax deductions would alter total tax liability for two sets of otherwise identical taxpayers living in some 20 different jurisdictions. Likely mobility responses are then discussed. It is concluded that the suggested tax reform would make tax liability gaps between high and low tax jurisdictions grow wider, particularly among wealthy and young taxpayers. There would be a significant 'mobility impulse', especially in neighboring jurisdictions. A variety of complicating factors are discussed that could affect actual mobility. Tax reform would stimulate difficulties in high tax jurisdictions, regardless of mobility impulse.
Publication Name: Journal of Urban Economics
Reform in Vietnam: backwards towards the future
Vietnam, like China, is unlikely to experience the swift economic and political conversion that overcame Eastern European communism. The June 1991, Seventh Party Congress, while paying lip service to reform, stressed a style of old guard control whose nearest analog rules in China. The same type of pressures that changed Europe exist in Vietnam, but efforts to decentralize slowly since 1986 have been somewhat successful. Vietnam could not withstand a sudden political depressurization similar to that in Eastern Europe.
Publication Name: Government and Opposition
The impossibility of a progressive tax structure
It is not possible to create a non-neutral progressive tax structure for heterogeneous households. It is ill-advised to treat the tax schedules as exogneous, and that they should rather be permitted to rely on specific distributional parameters. Contrary to the uni-dimenstional framework, the attributes of heterogeneous tax schedules are inadequate by themselves to ascertain whether any certain non-neutral tax structure will bear a progressive influence.
Publication Name: The Journal of Public Economics
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- Abstracts: Elite settlements and the taming of politics. Teaching morality in a plural society
- Abstracts: Source-country social programs and the age composition of legal US immigrants. Wage-shifting effects of severance payments savings accounts in Columbia