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Tax and Expenditure Policy

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PROGRAM DESCRIPTION

The research of the Baker Institute Tax and Expenditure Policy Program focuses on critical areas in the field of public finance. The primary focus regarding U.S. tax reform is on the simulation of the effects of fundamental tax reform, as well as more incremental income tax reform, using a large-scale dynamic computer general equilibrium model constructed by John Diamond and George Zodrow. Other projects have focused on earnings volatility, income mobility and inequality, evaluations of alternative public school funding options, analyses of state and local investment tax incentives, an investigation of proposals to increase state sales taxation of services, an analysis of the optimal taxation of electronic commerce, an examination of the effects of the property tax, the effects of adopting of education vouchers, and public employee pension reform. In addition, program researchers actively participate in the policymaking process by advising various national government agencies, state and international governments, and multilateral development institutions, as well as various key individual policymakers. Program researchers also have been asked to testify before federal and state government committees.

The Tax and Expenditure Policy Program organized a major conference in April 2006 that focused on various proposals for tax reform that were under discussion in the United States at that time. The proceedings of the conference were published in 2008 by The MIT Press in a volume titled “Fundamental Tax Reform: Issues, Choices and Implications,” edited by Diamond and Zodrow.

Additionally, Zodrow and Diamond hold key editorial roles at the National Tax Journal, the leading publication for the dissemination of high-quality original research on governmental tax and expenditure policies. Zodrow is a co-editor and Diamond is forum editor. Zodrow was also honored by the National Tax Association in 2010 with the Steven D. Gold Award for significant contributions to state and local fiscal policy.

PUBLICATIONS
2011
Pension Panel Lacks Credibility
Aug 28 2011
John W. Diamond
A plan to move past debt status quo
Jul 18 2011
John W. Diamond
Fundamental Tax Reform: Then and Now
Feb 08 2011
John W. Diamond, George Zodrow
2010
Let's redesign the U.S. tax code
Dec 19 2010
John W. Diamond
The Macroeconomic Effects of an Add-on Value Added Tax
Oct 07 2010
John W. Diamond, George Zodrow, Robert Carroll, Robert Cline, Tom Neubig
Income Volatility and Mobility: U.S. Income Tax Data, 1999-2007
Jan 31 2010
John W. Diamond, David Splinter, Victoria Bryant
2009
Pillars of Public Finance
Nov 01 2009
George Zodrow
Next Mayor Must Fix Pension Problems
Oct 11 2009
John W. Diamond
Clunkers Program Ignores Basic Economic Principles
Aug 20 2009
John W. Diamond
Capital Mobility and Capital Tax Competition
Jul 03 2009
George Zodrow
Fiscal Stimulus 101: Lower Taxes and Sensible Spending
Feb 11 2009
John W. Diamond
Economic Policy: Recommendations for the Next Administration
Jan 11 2009
John W. Diamond, Leslie Countryman
2008
The Financial Crisis of 2008
Oct 31 2008
John W. Diamond
Welfare and Macroeconomic Effects of Deficit-Financed Tax Cuts: Lessons from CGE Models
Aug 19 2008
John W. Diamond, Alan D. Viard
The Impact of H.R. 25 on Housing and the Homebuilding Industry
May 05 2008
John W. Diamond, George Zodrow
EVENTS