This paper examines the evolution of academic research on the effects of the property tax over the past 75 years, with a special emphasis on articles that have appeared in the National Tax Journal over that time period.
With center-right President Emmanuel Macron facing off against extreme-right Marine Le Pen, what’s in store for the French presidential election next April? In a new brief, Baker Institute faculty scholar Julie Fette and William Tsai, Rice '24, examine the polls, platforms and possibilities.
In this background document, the authors provide some information on the choices of key parameter values used in the Diamond-Zodrow model. They focus on parameters involving labor supply, saving, international capital flows and substitution among factors of production.
Michelle Michot Foss, fellow in energy and minerals, suggests that host governments are often not well positioned to implement market-based reforms and “liberalization.” This is problematic because foreign aid is subject to home country fiscal and political cycles.
This working paper is part of a series titled “The Role of Foreign Direct Investment in Resource-Rich Regions.”
The authors construct a tax competition model in which local governments finance business public services with either a source-based tax on mobile capital, such as a property tax, or a tax on production, such as an origin-based value added tax, and then assess which of the two tax instruments is more efficient.
The authors analyze the carbon emission, energy market and economic implications of carbon tax proposal introduced by U.S. Rep. Carlos Corbels (R-Florida). The working paper was released as part of a collaboration between Columbia University’s Center on Global Energy Policy, the Rhodium Group and the Baker Institute.
The authors examine the arguments for and against source-based capital income taxation, focusing on the factors that countries must balance in thinking about the extent to which they should rely on a corporate income tax as a significant source of revenue.
President Trump has promised to work with the Russians and the Syrians to defeat the Islamic State in Iraq and Syria (ISIS). The odd man out in this equation will likely be the Syrian Kurds, a reliable ally against the jihadists but one whose usefulness is reaching its limits.
In this working paper, fellow John Diamond and Rice faculty scholar George Zodrow describe the Diamond-Zodrow model, which simulates the macroeconomic effects of corporate income tax reform proposals.
While the recent fiscal troubles in Greece have received much attention, the U.S. fiscal position is hardly comparable to that of Greece. However, the United States is experiencing, and will continue to experience, one of the fundamental economic costs of relatively large and persistent deficits.