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Tax and Expenditure Policy

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PROGRAM DESCRIPTION

The Baker Institute Tax and Expenditure Policy Program is actively involved in research that focuses on the effects of fundamental reform of our nation’s tax system. The broad goals of the program include providing economic analyses of tax and expenditure policy at the national, state and international levels to serve as a resource for commentary on current policy issues. In addition, program researchers actively participate in the policymaking process by advising various national government agencies, a wide range of 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 research of the Tax and Expenditure Policy Program focuses on four critical areas. 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. Recent projects on state tax reform include 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, and an examination of the effects of the property tax. Malcolm Gillis is currently working on higher education reform projects in South Korea, Germany and Vietnam; Zodrow is engaged in tax reform efforts in Canada and Colombia; and all members of the program have served as consultants to international governments. Expenditure policy projects include an examination of education vouchers, an investigation of the social security disability insurance program’s interaction with other programs, an analysis of employer-provided health insurance, an investigation of the distribution of Medicaid benefits among groups of potential recipients, and an examination of how government expenditures can foster advances in nanotechnology, biotechnology and information technology.

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

 

PUBLICATIONS
2009
Fiscal Stimulus 101: Lower Taxes and Sensible Spending
Feb 11 2009
John W. Diamond
Economic Policy: Recommendations for the Next Administration
Jan 12 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
Selecting Parameter Values for General Equilibrium Model Simulations
Mar 28 2008
Timothy S. Gunning, John W. Diamond, George Zodrow
Ideas That Will Actually Cut Into Global Warning
Feb 08 2008
Neal Lane, Malcolm Gillis
Using an Individual Income Tax Panel File to Measure Changes in Marginal Tax Rates: Opportunities and Limitations
Feb 01 2008
John W. Diamond, Ralph A. Rector, Mike Weber
2007
The Robert A. Mosbacher Global Issues Series Lecture by The Honorable Carlos M. Gutierrez
Dec 07 2007
Carlos M. Gutierrez
Consumption-Based Direct Taxes: A Guided Tour of the Amusement Park
Jul 01 2007
Charles E. McClure, Jr., George R. Zodrow
Testimony Before the Committee on Ways and Means
Mar 01 2007
John W. Diamond
Should Texas Adopt a School Choice Program? An Evaluation of the Horizon Scholarship Program
Mar 01 2007
John W. Diamond
Should Electronic Commerce Receive Preferential Tax Treatment?
Jan 01 2007
George Zodrow
The Property Tax as a Capital Tax: A Room with Three Views
Jan 01 2007
George Zodrow
2006
Dynamic Analysis of the Tax Reform Options Prepared for the President’s Advisory Panel on Federal Tax Reform
Sep 01 2006
John W. Diamond, Robert Carroll, Craig Johnson, James Mackie III
EVENTS