Working paper

Administrative tax data contain a wealth of information that is potentially valuable for research and analysis. However, the legal and ethical imperative to protect taxpayer privacy has restricted access to a small number of government analysts and select researchers. We propose to develop in...

June 30, 2017
Leonard E. Burman, Alex Engler, Surachai Khitatrakun, James R. Nunns, Sarah Armstrong
Working paper

State workforce and economic development interests naturally align. However, state-level collaboration between economic development and workforce development agencies and activities is not well understood. This paper explores opportunities for collaboration between state workforce and economic...

November 30, 2016
Lauren Eyster,
Working paper

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai Khitatrakun, Gordon B. Mermin, Norton Francis
Working paper

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai Khitatrakun, Gordon B. Mermin, Norton Francis
Working paper

Does the traditional rationale for taxing externalities also apply to internalities? Yes, if the goal is maximizing efficiency. Efficient taxes reflect any harms consumers overlook, whether to others or themselves. Yes with caution, if the goal also includes equity. Internality taxes fall most...

November 10, 2015
Donald Marron
Working paper

In response to the financial market crisis and Great Recession, there has been a resurgence of interest in financial transaction taxes (FTTs) around the world. We estimate that a well-designed FTT could raise about $50 billion per year in the United States and would be quite progressive. We...

June 30, 2015
Leonard E. Burman, William G. Gale, Sarah Gault, Bryan Kim, James R. Nunns, Steven M. Rosenthal