◎所得稅研究（一）（Research on Income Tax（I）

【財政所碩博選修課，3學分】【課程大綱】

上課時間：星期一（14:10~17:00）

研讀期刊論文：

◎ TOPIC ONE: Marital Effects

1. Class Materials:

Sjoquist, David L. and Mary Beth Walker (1995), "The Marriage Tax and the Rate and Timing of Marriage." National Tax Journal, 48 (4), 547-558.

Alm, J. and L. A. Whittington (1995), "Does the Income Tax Affect Marital Decisions?" National Tax Journal, 48 (4), 565-572.

Alm, J. and L. A. Whittington (1995), "Income Taxes and the Marriage Decision." Applied Economics, 27 (1), 25-31.

Alm, J. and L. A. Whittington (1999), "For Love or Money? The Impact of Income Taxes on Marriage." Economica, 66, 297-316.

Whittington, Leslie A. and James Alm (1997), "Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce." Journal of Human Resources, 32 (2), 388-412.

2. Readings:（報告同學請選取以下其中一篇）

Alm, James, M.V. Lee Badgett, and Leslie A. Whittington (2000), "Wedding Bell Blues: the Income Tax Consequences of Legalizing Same-Sex Marriage." National Tax Journal, 53 (2), 201-214.

Alm, James, Stacy Dickert-Conlin, and Leslie A. Whittington (1999), "Policy Watch: The Marriage Penalty." The Journal of Economic Perspectives, 13 (3), 193-204.

Alm, J. and L. A. Whittington (1996), "The Rise and Fall and Rise . . . of the  Marriage Tax." National Tax Journal, 49 (4), 571-589.

Alm, J. and L. A. Whittington (1997), "Income Taxes and the Timing of Marital Decisions." Journal of Public Economics, 64 (2), 219-240.

Eissa, Nada O. and Hilary Williamson Hoynes (2000), "Explaining the Fall and Rise in the Tax Cost of Marriage: The Effect of Tax Laws and Demographic Trends, 1984-97." National Tax Journal, 53 (3), Part 2, 683-712.

Gelardi, Alexander M. G. (1996), "The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis." National Tax Journal, 49 (1), 17-30.

Whittington, Leslie A. and James Alm (2001), "Tax Reductions, Tax Changes, and the Marriage Penalty." National Tax Journal, 54 (3), 455-472.

◎ TOPIC TWO: Birth Effects

1. Class Materials:

Whittington, Leslie A., James Alm, and H. Elizabeth Peters (1990), "Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States." American Economic Review, 80 (3), 545-556.

Crump, Richard, Gopi Shah Goda, and Kevin J. Mumford (2011), "Fertility and the Personal Exemption: Comment." American Economic Review, 101 (4), 1616-1628.

Whittington, Leslie A. (1992), "Taxes and the Family: The Impact of the Tax Exemption for Dependents on Marital Fertility." Demography, 29 (2), 215-226.

Huang, Jr-Tsung (2002), "Personal Tax Exemption: the Effect on Fertility in Taiwan." The Developing Economies, 40(1), 32-48.

Dickert-Conlin, Stacy and Amitabh Chandra (1999), "Taxes and the Timing of Births." Journal of Political Economy, 107 (1), 161-177.

Huang, Jr-Tsung (2008), "The Personal Tax Exemption and Married Women's Birth Spacing in the United States." Public Finance Review, 36, 728-747.

2. Readings:（報告同學請選取以下其中一篇）

Azmat, Ghazala and Libertad González (2010), "Targeting Fertility and Female Participation through the Income Tax." Labour Economics, 17, 487-502.

Espenshade, Thomas J. and Joseph J. Minarik (1987), "Demographic Implications of the 1986 US Tax Reform." Population and Development Review, 13 (1), 115-127.

Georgellis, Yannis and Howard J. Wall (1992), "The Fertility Effect of Dependent Tax Exemptions: Estimates for the United States." Applied Economics, 24 (10), 1139-1145.

Keeley, Michael C. (1980), "The Effects of Negative Income Tax Programs on Fertility." Journal of Human Resources, 15 (4), 675-694.

Milligan, Kevin (2005), "Subsidizing the Stork: New Evidence on Tax Incentives and Fertility." Review of Economics and Statistics, 87 (3), 539-555.

Parent, Daniel and Ling Wang (2007), "Tax Incentives and Fertility in Canada: Quantum vs Tempo Effects." Canadian Journal of Economics, 40 (2), 371-400.

Seneca, Joseph J. and Michael K.Taussig (1971), "Family Equivalence Scales and Personal Income Tax Exemptions for Children." Review of Economics and Statistics, 53 (3), 253-262.

Whittington, Leslie A. (1993),  "State Income Tax Policy and Family Size: Fertility and the Dependency Exemption." Public Finance Quarterly, 21 (4), 378–398.

◎ TOPIC THREE: Labor Supply Effects

1. Class Materials:

Showalter, Mark H. and Norman K. Thurston(1997), "Taxes and Labor Supply of High-Income Physicians." Journal of Public Economics, 66(1), 73-97.

Saltz, Ira S. (1998), "State Income Tax Policy and Geographic Labour Force Mobility in the United States." Applied Economics Letters, 5(10), 599-601.

Cebula, Richard J., Michael Toma, and Yassaman Saadatmand (2002), "An Empirical Note on State Income Tax Policies and Geographic Labor Force Mobility in the U.S." RISEC: International Review of Economics and Business, 49(2), 253-258.

Heim, Bradley T. (2010), "The Responsiveness of Self-Employment Income to Tax Rate Changes." Labour Economics, 17, 940-950.

2. Readings:（報告同學請選取以下其中一篇）

Blomquist, Sören and Håkan Selinm (2010), "Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates." Journal of Public Economics, 94, 878-889.

Duncan, Denvil and Klara Sabirianova Peter(2010), "Does Labour Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform." Economics of Transition, 18(2), 365-404.

Feldstein, M. (1995), "The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act." Journal of Political Economy, 103, 551-572.

Fields, D. B. and W. T. Stanbury (1971), "Income Taxes and Incentives to Work: Some Additional Empirical Evidence." American Economic Review, 61(3), 435-443.  

Hausman, Jerry A. and James M. Poterba (1987), "Household Behavior and the Tax Reform Act of 1986." Economic Perspectives, 1(1), 101-119.

Long, James E. (1982), "The Income Tax and Self-Employment." National Tax Journal, 35(1), 31-42.

Macrae, Duncan C. and Anthony M. J. Yezer (1976), "The Personal Income Tax and Family Labor Supply." Southern Economic Journal, 43(1), 783-792.

Stelcner, Morton and Jon Breslaw(1985), "Income Taxes and the Labor Supply of Married Women in Quebec." Southern Economic Journal, 51(4), 1053-1072.  

Yamada, Ken (2011), "Labor Supply Responses to the 1990s Japanese Tax Reforms." Labour Economics, 18(4), 539-546.  

◎ TOPIC FOUR: All Effects from Earned Income Tax Credits

1. Class Materials:

Baughman, Reagan; Dickert-Conlin, Stacy (2003), "Did Expanding the EITC Promote Motherhood?" American Economic Review, 93(2), 247-251.

Baughman, Reagan and Stacy Dickert-Conlin (2009), "The Earned Income Tax Credit and Fertility." Journal of Population Economics, 22(3), 537-563.

Dickert-Conlin, Stacy; Houser, Scott (2002), "EITC and Marriage." National Tax Journal, 55(1), 25-40.

Adireksombat, Kampon (2010), "The Effects of the 1993 Earned Income Tax Credit Expansion on the Labor Supply of Unmarried Women." Public Finance Review, 38(1), 11-40.

2. Readings:（報告同學請選取以下其中一篇）

Athreya, Kartik B., Devin Reilly, and Nicole B. Simpson (2010), "Earned Income Tax Credit Recipients: Income, Marginal Tax Rates, Wealth, and Credit Constraints." Federal Reserve Bank of Richmond Economic Quarterly, 96(3), 229-258.

Dickert-Conlin, Stacy and Scott Houser (1998), "Taxes and Transfers: A New Look at the Marriage Penalty." National Tax Journal, 51(2), 175-217.

Eissa, Nada and Jeffrey B.  Liebman (1996), "Labor Supply Response to the Earned Income Tax Credit." Quarterly Journal of Economics, 111(2), 605-637.

Eissa, Nada and Hilary Williamson Hoynes (2004), "Taxes and the Labor Market Participation of Married Couples: The Earned Income Tax Credit." Journal of Public Economics, 88(9-10), 1931-1958.

LaLumia, Sara (2009), "The Earned Income Tax Credit and Reported Self-Employment Income." National Tax Journal, 62(2), 191-217.

Herbst, Chris M. (2010), "The Labor Supply Effects of Child Care Costs and Wages in the Presence of Subsidies and the Earned Income Tax Credit." Review of Economics of the Household, 8(2), 199-230.

Holtzblatt, Janetand Robert Rebelein (2000), "Measuring the Effect of the EITC on Marriage Penalties and Bonuses." National Tax Journal, 53(4), 1107-1133.

Neumark, David and William Wascher (2001), "Using the EITC to Help Poor Families: New Evidence and a Comparison with the Minimum Wage." National Tax Journal, 54(2), 281-317.

Ventry, Dennis Jr. (2000), "The Collision of Tax and Welfare Politics: The Political History of the Earned Income Tax Credit, 1969-99." National Tax Journal, 53(4), 983-1026.

◎ TOPIC FIVE: Other Effects of Income Tax

1. Class Materials:

Klassen, Kenneth, Mark Lang, and Mark Wolfson (1993), "Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes." Journal of Accounting Research, 31, 141-173.

Shackelford, Douglas A. (1993), "Discussion of The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions and Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes." Journal of Accounting Research, 31, 174-182.

Bellak, Christian and Markus Leibrecht (2009), "Do Low Corporate Income Tax Rates Attract FDI?--Evidence from Central- and East European Countries." Applied Economics, 41, 2691-2703.

2. Readings:（報告同學請選取以下其中一篇）

Acuna, Hernan and Randall G. Holcombe (2010), "The Effect of Changes in the Tax Structure on the Reported Income of High-Income Individuals." Public Finance Review, 38(3), 321-345.

Bradley, Philip D. (1943), "Some Effects of the Personal Income Tax." Quarterly Journal of Economics, 58(1), 134-140.

Bruce, Donald, William F. Fox, and Zhou Yang (2010), "Base Mobility and State Personal Income Taxes." National Tax Journal, 63(4, Part 2), 945–966.

Buettner, Thiess and Clemens Fuest (2010), "The Role of the Corporate Income Tax as an Automatic Stabilizer." International Tax Public Finance, 17, 686-698.

Scholes, Myrons, G. Peter Wilson, and Mark A. Wolfson (1992), "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986." Journal of Accounting Research, 30, 161-185.

and more...................

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