Economic Perspective

2008 Feb. 19, 2008 Some Ignored Costs of Bonus Depreciation 2007 Dec. 17, 2007 Rangel's AMT Riddle Continues Sep. 10, 2007 Taxing the Rich Jul. 26, 2007 A Method for Measuring and Partially Testing 'Charitability' Jul. 23, 2007 A Method for Measuring and Partially Testing 'Charitability' Jul. 13, 2007 A Method for Measuring and Partially Testing 'Charitability' Apr. 23, 2007 Restoring Professionalism to the Professions Mar. 30, 2007 Fixing the AMT by Raising Tax Rates Jan. 24, 2007 Prescribing Better Under Bush's Health Plan 2006 Sep. 28, 2006 IT Problems at IRS and Medicare: More to Come? Jun. 7, 2006 Can We Buy Our Way to Health Reform? Jun. 1, 2006 Paulsonibilities Mar. 28, 2006 Do Incentives Affect Behavior? Would an Economist Know? Mar. 22, 2006 Reform and Equal Justice 2005 Dec. 8, 2005 When Is It Best to Tax the Wealthy? (Part 2 of 2) Dec. 2, 2005 When Is It Best to Tax the Wealthy? (Part 1 of 2) Aug. 8, 2005 Expanded Information Reporting for Charitable Giving Aug. 3, 2005 Improved Information Reporting for Capital Gains Jul. 12, 2005 Estate Tax Reform -- A Third Option Apr. 12, 2005 A Win-Win Option for Charity and Tax Policy Apr. 5, 2005 Taxing the Capital Income of Only the Poor and the Middle Class Feb. 7, 2005 Alternative Alternative Minimum Tax Reform Jan. 24, 2005 An Ownership Society or a Society for Those Who Already Own? 2004 Jul. 21, 2004 Real Charitable Choice May 27, 2004 Let It Snow: Opportunity Time for the Treasury Secretary May 19, 2004 Let It Snow: Opportunity Time for the Treasury Apr. 1, 2004 Congress Spends More to Increase Number of Uninsured Mar. 1, 2004 President Turns to IRS to Raise Levels of Math Education Feb. 11, 2004 Reversal in Budget Policy: Bush's First vs. Proposed Second Term Feb. 11, 2004 Reversal in Budget Policy: Bush's First vs. Proposed Second Term Jan. 16, 2004 The Vital Role of the Accountant: (Part Two: Some Implications When This Role Is Ignored) Jan. 9, 2004 The Vital Role of the Accountant 2003 Sep. 26, 2003 When Are Health Care Costs Excessive if $15,000 Is Average? Aug. 29, 2003 Can the Progressivity of Tax Changes Be Measured in Isolation? Aug. 8, 2003 Gettin' Our'n While the Gettin' Is Good Jul. 11, 2003 Research Required for the EITC Precertification Procedure Jul. 3, 2003 From Taxes to Health Care: Inconsistent Rhetoric Is Bipartisan Jun. 6, 2003 A Tribute to Al Davis May 23, 2003 Toying With the Economic Future May 5, 2003 The Latest 'ZITCOM' and My New Tax Shelter Bank Apr. 21, 2003 Making the Right Case for Dynamic Analysis Apr. 4, 2003 Score-Keeping and Spending Mar. 17, 2003 The End of the Beginning Feb. 7, 2003 This Is Not Your Daddy's Recession Jan. 27, 2003 Do We Really Need More Stimulus? 2002 Dec. 20, 2002 Consider a Gift of Giving Oct. 18, 2002 Treasury's Upcoming Role in Formulating Tax Policy Sep. 16, 2002 Corporate Integration: Think Twice About the Possibilities Aug. 30, 2002 Some Implications of the Revenue Shortfall Aug. 5, 2002 Should Stock Options Be Prefered to 401(k) & Other Plans Jul. 19, 2002 Bubble Markets and Pension Fund Assumptions Jul. 3, 2002 Objective Reporting: Where Can It Be Found? Jun. 14, 2002 The New Old Tax Expenditure Debate, Part 3 Jun. 10, 2002 The New Old Tax Expenditure Debate, Part 2 May 20, 2002 Defining Tax Shelters and Tax Arbitrage Apr. 29, 2002 Can Policymakers Time the Ending of Macroeconomic Incentives? Last of Three Parts: New Versus Old Business and Complexity Apr. 15, 2002 Can Policymakers Time the Ending of Macroeconomic Incentives? Mar. 29, 2002 Can Policymakers Time the Ending of Macroeconomic Incentives? Mar. 11, 2002 Pension Reform Today and in 1974 Feb. 25, 2002 Temporary Wage Subsidies Feb. 11, 2002 Will Enron Lead to Enhanced Retirement Security? Jan. 14, 2002 A New Year, A New Start? 2001 Dec. 14, 2001 Charities and Disaster Relief (Third of Three Parts: Making Choices & Planning for the Future) Dec. 7, 2001 Charities and Disaster Relief (Part Two: Applying Classic Principles of Public Finance) Nov. 30, 2001 Charities and Relief (Part One: The Problem of Selection) Nov. 16, 2001 The Cost of Action for Its Own Sake Sep. 7, 2001 Limitations of the Individual Account Debate Aug. 17, 2001 Is it Time to Rationalize Depreciation Policy? Aug. 3, 2001 Withholding Judgment on the Social Security Commission Report Jul. 20, 2001 How Complexity Arises for Low-Income Taxpayers Jul. 6, 2001 The Merger of Tax & Expenditure Policy in the 2001 Tax Legislation Jun. 29, 2001 The Merger of Tax & Expenditure Policy in the 2001 Tax Legislation Jun. 15, 2001 Moving Beyond the Fight Over the Alternative Minimum Tax Jun. 15, 2001 Moving Beyond the Fight Over the Alternative Minimum Tax Jun. 1, 2001 What Next If Not Simplification? May 11, 2001 The Optimistic View on Simplification Apr. 27, 2001 Opportunity at Hand: Revising the Child Credit Apr. 13, 2001 Two Issues Not on the Current Tax Radar Screen Mar. 30, 2001 Opportunities in the Tax Bill Mar. 16, 2001 Peggy's Rules: Peggy McConkey and the Meaning of Public Service Mar. 9, 2001 Amending a Chairman's Mark While Recognizing Tax Policy Principles Feb. 16, 2001 Strong Treasury Team Goes to Bat With One Strike Already Called Feb. 9, 2001 An Option to Increase Charitable Giving and Reduce Current Taxes Feb. 2, 2001 'Greenspanspeak' on Taxes Jan. 19, 2001 Steps Toward a Successful Presidency 2000 Dec. 15, 2000 Summers on Social Tax Expenditures Dec. 8, 2000 Summers on Social Tax Expenditures Oct. 20, 2000 The Dominant Budget Issue Facing the New President Oct. 20, 2000 Private Pension Reform: An Issue in Waiting Oct. 13, 2000 Moynihan's Last Senatorial Hurrah? Oct. 6, 2000 On the Institutions of Taxation, Accounting, and Law Sep. 8, 2000 The Once & Future Role of the Taxwriting Committees Aug. 18, 2000 Fiscal Slack Aug. 18, 2000 Fiscal Slack Aug. 4, 2000 The 5500 Not-So-EZ Jul. 14, 2000 Summers's Time: The Social Security Opportunity Jun. 30, 2000 Summers' Time: Promoting Good Tax Policy Jun. 30, 2000 Summers' Time: Preparing Treasury for the Future Jun. 16, 2000 Summers' Time . . . Jun. 16, 2000 Summers' Time: The Tax Option Jun. 2, 2000 How De Facto Optional Filing Demands Marriage Penalty Relief May 26, 2000 Tax Cutting: Why the Limited Enthusiasm? May 12, 2000 Taxing 'Bigness' Apr. 28, 2000 Combining Child Credits, the EITC, and the Dependent Exemption Apr. 21, 2000 Combining Child Credits, the EITC, and the Dependent Exemption Apr. 7, 2000 The Telephone Excise Tax: Why Keep a Bad Tax? Mar. 17, 2000 Paying Taxpayers to File Electronically Mar. 17, 2000 Charity Deduction for Nonitemizers: Where Do You Draw the Line? Mar. 10, 2000 Nonitemizers Charitable Deduction: The Administration's Floor Plan Feb. 25, 2000 The Right Way to Extend Charitable Deductions to Nonitemizers Jan. 21, 2000 The Budget: The Good, the Bad, and the Ugly Jan. 21, 2000 And Equal (Tax) Justice for All? Jan. 21, 2000 And Equal (Tax) Justice for All? Jan. 21, 2000 And Equal (Tax) Justice for All? Jan. 14, 2000 And Equal (Tax) Justice for All? 1999 Dec. 17, 1999 And Equal (Tax) Justice for All? Dec. 17, 1999 And Equal (Tax) Justice for All? Dec. 3, 1999 And Equal (Tax) Justice for All? Dec. 3, 1999 And Equal (Tax) Justice for All? Nov. 19, 1999 And Equal (Tax) Justice For All? Nov. 12, 1999 The New Planners Oct. 21, 1999 Are Estimates for Years to Come Merely Science Fiction? Oct. 15, 1999 Should Taxpayers Be Classified by a Comprehensive Measure of Income Oct. 8, 1999 Are Good Times and Good Tax Policy Incompatible? Sep. 24, 1999 Defect Remaining in the IRS Reorganization Sep. 10, 1999 Uncertain Support Behind 'Marriage Penalty' Relief Aug. 27, 1999 Just How Big Is the Tax Bill? Aug. 17, 1999 IRS Organization and Reorganization: A Remaining Defect Aug. 13, 1999 Greenspan and the Economist's Mantra on Tax Cuts Aug. 6, 1999 Is the Cost of the Tax Bill Being Counted Fairly? Jul. 30, 1999 'Logical Limits' of Tax Bill Arguments Jul. 16, 1999 Tax Simplification Through Process Reform Jul. 9, 1999 Candidates for Tax Simplification Reform Jul. 2, 1999 Midyear Impressions of the Federal Budget Jun. 25, 1999 A Bipartisan Simplification Package Jun. 18, 1999 Will Foundation Giving Follow the Bubble Economy? Jun. 4, 1999 The Administration's USA Account Proposal May 28, 1999 Positive Aspects of Administration's USA Account Proposal May 21, 1999 Administration's USA Account Proposal May 14, 1999 Tax Controversy Among the Low-Income Population May 10, 1999 Government Response to Long-Term Care Needs Apr. 30, 1999 Long-Term Care Needs and the Government Response Apr. 23, 1999 Long-Term Care Needs and the Government Response Apr. 2, 1999 When Is a Tax Cut Justified? Mar. 19, 1999 The Crazy Politics of the Alternative Minimum Tax Mar. 5, 1999 Tax Simplification Opportunities Feb. 26, 1999 Is Budget Planning Sequence Fatally Defective? Feb. 19, 1999 Private Pension Issues Raised by 'USA' Accounts Feb. 5, 1999 A Government Match for Private Pension Saving? Jan. 29, 1999 Spending the Budget 'Surplus' on Social Security Jan. 15, 1999 Will Tax Simplification FIT Into New Budget Environment Jan. 8, 1999 Charitable Endowments, Advised Funds and the Mutual Fund Industry -- Part Two Jan. 4, 1999 Charitable Endowments, Advised Funds and the Mutual Fund Industry 1998 Dec. 21, 1998 Can Filing Be Simplified For Most Taxpayers? Dec. 14, 1998 West Virginia's Reform Process Is Model for Others Dec. 7, 1998 Performance Measures for the New IRS Nov. 30, 1998 The Individual AMT: More Than A Small Fix Is Needed Nov. 23, 1998 Will the Single Business Tax Catch On? Nov. 9, 1998 Social Security Reform: The Budget Debate All Over Again Nov. 2, 1998 Home Run Kings, Unabombers, and the Taxation of Generosity Oct. 19, 1998 The Extraordinary Growth in State Government Revenues Oct. 12, 1998 The 1998 Tax Bill: Setting a Higher Standard? Oct. 5, 1998 Will the Revenues Last? Part 4: The Distribution of Income Sep. 28, 1998 Will the Revenues Last? Part 3: What about Corporate Profits? Sep. 21, 1998 Will the Revenues Last? Part 2 Sep. 14, 1998 Will the Revenues Last? Sep. 8, 1998 Half-Truths and the Development of Tax Policy Aug. 17, 1998 The Coming Revolution in the Charitable Sector Part 2: An Opportunity for the New IRS Commissioner Aug. 10, 1998 The Coming Revolution in the Nonprofit Sector: Part 1: Nonprofits Go Public Aug. 3, 1998 Spending Future Surpluses: A Return to Normalcy? Jul. 27, 1998 Why Laws Sometimes Restrict Even When They Can't Be Fully Enforced Jul. 20, 1998 Tax Giveaways: Do They Call for New Budget Rules? Jul. 13, 1998 Why Pension Simplification Is so Difficult to Achieve Jun. 29, 1998 Pension and Saving Incentives By the Bushel-Load Jun. 22, 1998 Is It Worth Spending Money to Reduce Marriage Penalties Jun. 15, 1998 Taxing the Rich: A Recent History Jun. 8, 1998 Changes in the Progressivity of the Tax System Jun. 1, 1998 Does Failure to Index Tobacco Taxes Increase Smoking Over Time? May 25, 1998 Does Tax Policy Set Social Standards for the Nation? May 11, 1998 The IRS Quandary: Time for Congress to Look in the Mirror May 4, 1998 Working Longer: Avoiding Tax Rate Increases and Cuts in Benefits Apr. 27, 1998 Measuring Errors on 1997 and 1998 Tax Returns Apr. 20, 1998 The Simple Arithmetic Driving Social Security Reform Apr. 13, 1998 Social Security Model Reveals Louisiana Purchase Was Bad Deal Apr. 6, 1998 Sunsets: The Case for and Against Mar. 30, 1998 Sunsets: The Case for and Against Mar. 23, 1998 How Marriage Penalties Arise Mar. 16, 1998 Marriage Penalties: Why They Matter Mar. 9, 1998 Clinton's Social Security Gambit: No Retreat Possible Feb. 23, 1998 The Tax Expenditure Budget: Use With Care Feb. 17, 1998 Will Performance Measures Raise the Status of Tax Expenditures? Feb. 9, 1998 Systematic Thinking About Subsidies For Child Care Feb. 2, 1998 Systematic Thinking About Subsidies For Child Care Jan. 26, 1998 Systematic Thinking About Subsidies For Child Care Jan. 20, 1998 The Indirect Effects Of The New Clinton Agenda Jan. 12, 1998 Just What Do Nonprofits Provide? 1997 Dec. 29, 1997 Back-Loaded and Front-Loaded IRAs: When Are They Equivalent? Dec. 22, 1997 Is CBO's Role Merely to Control the Deficit? Dec. 15, 1997 How a Zero Deficit Target Can Magnify Economic Downturns Dec. 8, 1997 Fiscal Policy: Alive and Well Dec. 1, 1997 How the President Can Tackle Social Security Reform Nov. 24, 1997 It's Time for Treasury to Publish Simplification Options Nov. 17, 1997 The New World of Private Boards, Advisors, Auditors & Counsels Nov. 10, 1997 Are CBO & OMB Too Optimistic About Near-Term Deficits? Nov. 3, 1997 Should We Spend Budget Surpluses Even Before They Occur? Oct. 27, 1997 Paying Taxpayers to File Electronic Returns Oct. 20, 1997 Straying From Tax Policy Principles: Part Two: Recent Legislation Oct. 13, 1997 Straying From Tax Policy Principles Oct. 6, 1997 Back-Loaded IRAs: Head Taxes Replace Income and Consumption Taxes Sep. 22, 1997 Restructuring the IRS: Beyond the Board of Directors Debate Sep. 15, 1997 The Newly Mobile -- and Immobile -- Rich Sep. 8, 1997 A Board of Directors for the IRS? Part Two: A Possible Approach to Compromise Sep. 1, 1997 A Board of Directors for the IRS? Part One: Can Both Sides Be Right? Aug. 25, 1997 The Line-Item Veto: It Can Make a Difference Aug. 18, 1997 Political Parties in Search of Definition Aug. 11, 1997 Political Parties in Search of Definition Aug. 4, 1997 What Are Those Tax Forms Going to Look Like? Jul. 28, 1997 Taxing the Elderly on Their Medicare Benefits: Part 2 Jul. 21, 1997 Taxing the Elderly on Their Medicare Benefits Jul. 14, 1997 Who Makes the Case for Tax Simplification? Jul. 7, 1997 Whatever Happened to Equal Justice? Jun. 30, 1997 Tax System After Tax System Jun. 23, 1997 How Fast Do Revenue Losses Accelerate? Jun. 16, 1997 Will the Budget Deal Raise Interest Rates? Jun. 9, 1997 Cheating and the Earned Income Tax Credit Jun. 2, 1997 How 'Big' Tax Breaks FIT Into a Small Package May 26, 1997 Child Credits: Opportunity at the Door May 19, 1997 Pulling Off the Budget Deal: A Long Way to Go May 12, 1997 The Progressivity of Taxes and Expenditures May 5, 1997 Tax Simplification: Is the Rolling Ball Gaining Momentum? Apr. 28, 1997 The Problem With Converting Itemized Deductions to Credits Apr. 21, 1997 The Problem With Converting Itemized Deductions to Credits Apr. 14, 1997 Revenue Options for Reducing the Deficit: It's Not Like Picking Plums Apr. 7, 1997 Taxing Large Pensions: The Excess Distributions & Accumulations Tax Mar. 31, 1997 A Letter to My Children on Back-Loaded Savings Incentives Mar. 24, 1997 Crafting a Tax Bill: Who's Going to Lead? Mar. 17, 1997 That Wonderful Year -- 2002! Mar. 10, 1997 White Papers: A Post-1997 Policy Strategy Feb. 24, 1997 Tax Policy in the Clinton Budget Feb. 17, 1997 The Social Security Panel Report Feb. 10, 1997 The Social Security Panel Report Feb. 3, 1997 The Social Security Panel Report Jan. 27, 1997 The Social Security Panel Report Jan. 20, 1997 The Social Security Panel Report Jan. 13, 1997 Capital Gains Options Jan. 6, 1997 Sliding By: Is That Enough of a Policy Agenda? 1996 Dec. 30, 1996 Drafting Changes In Programs Based On The Cpi Dec. 23, 1996 Mandated Saving And The Fallacy Of Aggregation. Dec. 16, 1996 Privatizing Social Security: A Third Option. Dec. 9, 1996 Privatizing Social Security: A Third Option. Dec. 2, 1996 Restructuring The IRS: Some Suggestions For Simplification. Nov. 25, 1996 Restructuring The IRS: The Litmus Test. Nov. 18, 1996 Restructuring The IRS: The Policy Issue. Nov. 11, 1996 Why Reagan-Lite Was Not Enough. Nov. 4, 1996 What Tax Changes Does Business Want? Oct. 28, 1996 Why Are Long-Term Budget Issues So Difficult?, Part 2 of 2. Oct. 21, 1996 Why Are Long-Term Budget Issues So Difficult?, Part 1 of 2. Oct. 14, 1996 A Presidential Strategy For 1997 Oct. 7, 1996 Filling The Policy Vacuum: Watch Out For 1997. Sep. 30, 1996 Why I Hate Campaign Time. Sep. 23, 1996 Zero Tax Rates On Returns To New Investment And Learning. Sep. 16, 1996 Zero Tax Rates On Returns To New Investment And Learning. Sep. 9, 1996 Zero Tax Rates On New Capital. Sep. 2, 1996 Zero Tax Rates On Returns To New Investment And Learning. Aug. 26, 1996 The Tax Gap. Aug. 12, 1996 Long-Term Pension Reform And Current Budget Accounting. Aug. 5, 1996 Designing A Research And Development Credit. Jul. 29, 1996 R&D Credit: How Should Research Be Subsidized? Jul. 22, 1996 Revenues: Which Ones Really Grew? Jul. 15, 1996 Msas And Medicare Hmos: Risk Selection Vs. Efficiency. Jul. 8, 1996 Tuition Tax Credits: Hopelessly Complex Catalysts For Reform? Jul. 1, 1996 Republi-Taxes And Demo-Grants. Jun. 24, 1996 Indexed Bonds: A Potential Revolution In The Making. Jun. 17, 1996 Indexed Bonds: Business, Housing And Pension Policy Issues. Jun. 10, 1996 Indexed Bonds: A Potential Revolution In The Making. Jun. 3, 1996 Indexed Bonds: A Potential Revolution In The Making. May 27, 1996 Indexed Bonds: A Potential Evolution In The Making. May 20, 1996 Symbols Of Sympathy: Minimum Wage Hikes And Gas Tax Cuts. May 13, 1996 Revolution? Putting 1995 In Historical Perspective, Part 2. May 6, 1996 Revolution? Putting 1995 In Historical Perspective. Apr. 29, 1996 Return Data May Provide Clues To Income Distribution. Apr. 22, 1996 Medical Savings Accounts: Can One Solve Half A Problem? Apr. 15, 1996 The State And Local Tax Deduction. Apr. 8, 1996 An A- For The Line-Item Veto. Apr. 1, 1996 Tsm: An Impossible, But Necessary, Task? Mar. 25, 1996 Tax Reform And Private Pensions. Mar. 18, 1996 Tax Reform And Private Pensions. Mar. 11, 1996 A Better Tax Subsidy For Health Care Costs?, Part 3 of 3. Mar. 4, 1996 A Better Tax Subsidy For Health Care Costs?, Part 2 of 3. Feb. 26, 1996 A Better Tax Subsidy For Health Care Costs?, Part 1 of 3. Feb. 19, 1996 The Simple Arithmetic Of Flat Taxes. Feb. 12, 1996 Compromising On A Budget Bill: A Brief How-To Manual. Feb. 5, 1996 A Less Costly And Better Designed Child Credit. Jan. 29, 1996 The Capital Gains Debate That Wasn'T. Jan. 22, 1996 What Should Be Done If A Surplus Arises? Jan. 15, 1996 Progressivity And Government Downsizing. Jan. 8, 1996 How The Earned Income Tax Credit Became Redesigned. Jan. 1, 1996 Behind The Scenes With The Drafters Of The Tax Law. 1995 Dec. 18, 1995 Frequent Flier Miles: Cheating Employers Is The Issue. Dec. 11, 1995 Now's A Good Time To Consider Gifts To Charity. Dec. 4, 1995 The Quirks Of A Zero Deficit Target. Nov. 27, 1995 Estimates And Guesstimates -- How Much Can The Numbers Change? Nov. 20, 1995 Why Back-Loaded Saving Accounts Cost So Much In The Long Run.