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.
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.
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.
Over a decade ago, the Inter-American Development Bank led an in-depth analysis of eight South American countries that profoundly influenced the understanding of political institutions and the policymaking process in Latin America. In 2018, the Baker Institute’s Latin America Initiative expanded the project to include four additional Central American countries: Honduras, Guatemala, El Salvador and Panama. These country reports, written in Spanish, are available below.
Hace casi una década, el Banco Interamericano de Desarrollo (BID) impulso un análisis sobre ocho países suramericanos que influyó profundamente el entendimiento de instituciones políticas y el proceso de formulación de políticas públicas en América Latina. El Latin America Initiative del Baker Institute amplió el análisis para incluir a cuatro países de Centro América: Honduras, Guatemala, El Salvador y Panamá. Estos ensayos forman parte del análisis sobre los países de Centro América.
Miguel Cálix Martínez, Julio RaudalesDecember 18, 2018
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.
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.