Taxes, organizational form, and the deadweight loss of the corporate income tax

Article Abstract:

Taxes played a statistically important part in organizational form judgments from the year 1900 to 1939, though the extent was very small. A 0.10 rise in the corporate income tax boosts the non-corporate share of capital by 0.001-0.007 for farming and manufacturing, and 0.002-0.04 for non-manufacturing. Companies with taxable income are more sensitive to variations in the corporate rate than those without taxable income.

Corporate Income Taxes, Analysis, Corporate taxes, Corporations

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How work effort responds to wage taxation: an experimental test of a zero top marginal tax rate

Article Abstract:

A laboratory experiment on a zero top marginal tax rate was conducted to examine the response of work effort on wage taxation. The participants included two sets of students who were told that they will be paid a minimum of $20 for a 2 1/2 hr economics experiment. Results provide evidence for the hypothesis that demonstrated the efficiency of a zero marginal tax rate at the top end of the earning spectrum.

Tax Law, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Wages & Hours Regulation, Labor law, Wages, Wages and salaries

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Bequest taxes, inter vivos gifts, and the bequest motive

Article Abstract:

There is a positive correlation between the tax rates and the amount of gifts given. A study is made on bequest motives, which was a difficult task due to the lack of relevant data.

United States, Science & research, Inheritance Taxes, Tax Rates, Influence, Gifts, Inheritance tax, Legacies, Bequests

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